Motor vehicle manufacturing enterprises include domestic motor vehicle manufacturing enterprises and offices or general authorized agencies of imported motor vehicle manufacturing enterprises in China; An authorized motor vehicle distribution enterprise refers to a motor vehicle distribution enterprise authorized by a motor vehicle manufacturing enterprise, which also has business operations such as vehicle sales, spare parts sales and after-sales maintenance services; Other motor vehicle traders refer to motor vehicle sales units and individuals other than the above two types of enterprises.
For the seller who has opened the motor vehicle invoice issuing module, the tax authorities can adjust the classification type according to their actual production and operation.
Basic requirements and rules for the issuance and use of motor vehicle invoices;
1, sales of motor vehicles must issue motor vehicle invoices through the motor vehicle invoice issuing module in the invoicing software of the VAT invoice management system, and the words "motor vehicle" will be automatically printed in the upper left corner of the special VAT invoice issued through this module.
2. The manufacturer needs to associate the invoice information with the electronic information of the vehicle certificate. Domestic motor vehicle manufacturers selling their own motor vehicles should match the information of motor vehicle invoice with the electronic information of domestic motor vehicle certificate according to the vehicle identification code/frame number through the VAT invoice management system and the motor vehicle certificate management system. When the seller sells the motor vehicle imported by the enterprise, it directly calls the vehicle electronic information to issue the motor vehicle invoice, so as to realize the correlation between the information such as the sales price of the imported motor vehicle and the vehicle electronic information.
3, the purchase of motor vehicles for foreign sales must have a purchase record. When the seller purchases a motor vehicle for direct external sales, it shall obtain the vehicle identification code/frame number and other information of the purchased motor vehicle before issuing the corresponding motor vehicle invoice.
If you can't get the vehicle electronic information of the purchased motor vehicle, you will not be able to invoice normally. Motor vehicle import enterprises sell motor vehicles imported by them, and directly obtain the electronic information of vehicles uploaded by them to issue motor vehicle invoices.
The seller shall truthfully issue a motor vehicle invoice according to the total price obtained from the sale of vehicles that meet the requirements of technical indicators such as vehicle parameters and safety of the national motor vehicle management department.