Precautions for reimbursement of fuel tickets:
1. Print "refined oil" in the upper left corner of the invoice.
2. Special invoices for refined oil products must record the column of "quantity" and the column of "unit" must be "ton" or "liter".
3. There must be a goods and services tax classification code.
4. The refined oil invoice does not support the sales list.
Refined oil production enterprises and circulation enterprises must issue special VAT invoices or ordinary VAT invoices (including electronic invoices and coupons) through the refined oil invoice issuing module in the new version of the VAT invoice management system when selling refined oil such as gasoline, diesel oil, aviation kerosene, naphtha, solvent oil, lubricating oil and fuel oil from March, 2065438. (Upgrade the new VAT invoice management system as soon as possible)
Refined oil production enterprises and distribution enterprises: The sales of refined oil products must be entered into inventory (including the initial inventory of 20 18, 1 March, and the quantity of oil products purchased in the later period) before the invoicing system can issue special VAT invoices.
When invoicing: the tax classification codes of goods and services can only be selected from refined oil goods. (See the attachment at the back of the article for details.
Sales list is not supported for refined oil invoices.
When issuing a special invoice for refined oil products, the quantity column must be entered, and the unit column must select ton or liter (if there is no unit on the face, the default unit is liter).
Legal basis: Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Relevant Issues Concerning the Collection and Management of Consumption Tax on Refined Oil (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.20 1 81).
1. All refined oil invoices must be issued by the refined oil invoice issuing module in the new VAT invoice management system.
(1) VAT invoices issued for the sale of refined oil are refined oil invoices.
(2) The refined oil invoice issuing module is opened by the competent tax authorities. Refined oil production and distribution enterprises use the corresponding refined oil invoice issuing module respectively.
(3) Taxpayers shall issue invoices for refined oil in accordance with the following provisions:
1. Choose the tax classification and coding of goods and services correctly.
2. The column of "unit" in the invoice should be "ton" or "liter", and the column of "quantity" in the blue invoice is required, not "0". The consumption tax on refined oil is levied according to the quantity. In order to calculate the consumption tax corresponding to the quantity of refined oil indicated in the refined oil invoice, the column of "quantity" in the refined oil invoice should be unified as "ton" or "liter". When invoicing the refined oil sold by other measurement units,
3. After the issuance of special invoices for refined oil products, sales returns, invoicing errors, sales discounts, etc. occur, and special invoices for refined oil products in red letters shall be issued according to regulations.
If the sales quantity is involved due to return sales or incorrect invoicing, the corresponding quantity shall be filled in red in the Information Form for Issuing Special VAT Invoice, and the sales discount shall not be filled in.
4. For distribution enterprises such as refined oil wholesale and gas stations, the total amount of oil with a commodity and service tax classification code issued with the refined oil invoice shall not be greater than the total amount of oil with the same commodity and service tax classification code corresponding to the special invoice for refined oil and the special payment book for customs import consumption tax.