The "Standard for General VAT Invoices", which has been implemented since July 1 year, is about to be "full moon". Recently, however, there are more and more complaints about VAT invoices. The main problem is that individuals are required to provide the consumer's ID number or even bank account number when issuing VAT invoices. According to the Hongshan District State Taxation Bureau, there were 84 invoice complaints in the past month, twice as many as usual.

The Announcement on Issues Related to Issuing VAT Invoices, which came into effect on July 1, is called the "strictest" new invoice regulation in history, and has more specific requirements for issuing VAT invoices. If the buyer is an enterprise, the taxpayer identification number or unified social credit code shall be provided to the seller when requesting the general VAT invoice. When the seller issues an ordinary VAT invoice for it, it shall also fill in the taxpayer identification number or unified social credit code of the buyer in the column of "taxpayer identification number of the buyer".

If the buyer is an individual, or in the name of a government agency, institution or non-enterprise unit, other items can be filled in according to the actual business except the "name" in the buyer's column. Hongshan State Taxation Bureau reminds merchants that according to AnnouncementNo. State Taxation Administration of The People's Republic of China 16 of People's Republic of China (PRC), individuals do not need to provide personal information when issuing ordinary VAT invoices, and consumers can refuse the requests of merchants.

At present, the VAT invoices on the market mainly include special VAT invoices, ordinary VAT invoices, hand-torn invoices and roller invoices. According to the regulations, when a merchant issues a VAT invoice for enterprise consumers, the enterprise needs to provide a taxpayer identification code or a unified social credit code. If the consumer is an individual or a non-enterprise organization, there is no need to provide personal information, and the merchant must issue it unconditionally.

legal ground

It is reported that Article 16 of the Measures for the Administration of Invoices in People's Republic of China (PRC) stipulates that illegal invoicing is prohibited. Article 39 of the Measures for the Administration of Invoices in People's Republic of China (PRC) stipulates that the tax authorities shall be fined 1 10,000 yuan but not more than 50,000 yuan if they know or should know that the invoices are privately printed, forged, altered, illegally obtained or abolished. If the circumstances are serious, a fine of not less than 50,000 yuan but not more than 500,000 yuan shall be imposed, and the illegal income shall be confiscated.