People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.7 (20 1 1): The Chinese characters printed on the special invoice seal should be simplified, and the font should be imitation of Song Dynasty; The words "Special Invoice Seal" are 4.6 mm high and 3 mm wide; The taxpayer's name is 4.2mm high and the width is determined according to the number of words in the name; The taxpayer identification number is Arial, with a word height of 3.7mm and a word width of1.3 mm. ..
According to Article 35 of the Measures for the Administration of Invoices in People's Republic of China (PRC) (Order No.587 of the State Council of the People's Republic of China), if the special seal for invoices is not affixed, the tax authorities shall order it to make corrections and may impose a fine of 6,543.8+0,000 yuan; Illegal gains shall be confiscated.
The extended information "Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Strengthening and Standardizing the Work of Issuing Ordinary Invoices by Tax Authorities" (Guo [2004]1024No.) stipulates that ordinary invoices should be issued by designated personnel, generally by computer, and the billing records should be complete, accurate, reliable and unchangeable; If you use the computer unconditionally for the time being, you can also fill it out manually. Whether it is written by computer or filled by hand, it must be stamped with the special seal for issuing invoices by tax authorities, otherwise it will be invalid.
Article 11 of the Notice of State Taxation Administration of The People's Republic of China on Printing and Distributing the Administrative Measures for Issuing Special VAT Invoices by Tax Authorities (for Trial Implementation) (Guo Shui Fa [2004]153No.) stipulates that VAT taxpayers shall affix the special financial seal or invoice seal of their own units in the remarks column of special VAT invoices.
According to the above provisions, it should be distinguished whether to apply for issuing ordinary invoices or special VAT invoices. When applying to the tax authorities for issuing ordinary invoices, it is only necessary to affix the special seal for issuing invoices by the tax authorities; However, when applying for issuing special invoices for value-added tax on behalf of the applicant, the special seal for invoices of the applicant shall be affixed.
Baidu Encyclopedia-Special Seal for Invoice