Announcement No.2017 16 of State Taxation Administration of The People's Republic of China pointed out: When the seller issues a VAT invoice, the contents of the invoice should be truthfully issued according to the actual sales situation, and it is not allowed to fill in the contents inconsistent with the actual transaction according to the requirements of the buyer.
On July 6, 20 17, the relevant person in charge of the goods and services tax department of State Taxation Administration of The People's Republic of China pointed out that if there are many kinds of goods purchased, the seller can issue a general VAT invoice in summary. The purchaser can use the general VAT invoice and shopping list or small ticket as the tax voucher.
If there are many kinds of goods purchased, the seller can issue a general invoice in summary, and can use the invoice and "shopping list" or "small ticket" as tax vouchers. Undoubtedly, the "shopping list" or "small ticket" mentioned here belongs to the enterprise's self-made, not the list drawn from the tax control system.
After consulting all the relevant regulations on invoice issuance, it can be basically confirmed that the requirement that the sales list must be issued in the tax control system is only for special VAT invoices, and there is no requirement for the issuance of ordinary invoices.
Article 12 of Guo Shui Fa [2006] 156 stipulates that general taxpayers may issue special invoices in aggregate when selling goods or providing taxable services. Where special invoices are issued in summary, the List of Goods Sold or Taxable Services Provided (Annex 2) shall be issued by using the anti-counterfeiting tax control system, and the special financial seal or invoice seal shall be affixed (note: the new regulations can only be affixed with the special invoice seal).
According to the above documents, combined with the answers of the relevant person in charge of the goods and services tax department of State Taxation Administration of The People's Republic of China, we can confirm that the sales list of VAT ordinary invoices does not need to be issued in the tax control system.
Extended data:
1. The format, font, column number and content of the general VAT invoice are completely consistent with those of the special VAT invoice. According to the invoice number, it is divided into two coupons and five coupons. The basic coupon number is two coupons, the first coupon number is the bookkeeping coupon, and the seller uses it as the bookkeeping voucher.
The second copy is the invoice copy, which is used by the buyer as an accounting voucher. In addition, in order to meet the needs of some taxpayers, an additional triple coupon, that is, five coupons, was added after the basic coupon for enterprises to choose to use.
Two, the second copy of the VAT invoice (invoice) is printed on anti-counterfeiting paper. The code is printed with special anti-counterfeiting ink, and the font of the number is special. The colors of each couplet are blue, orange, green-blue, yellow-green and purple-red.
Three, where included in the "one machine, more votes" system (including trial operation) of the general taxpayer, since the date of inclusion, shall use the national unified VAT invoice, and through the anti-counterfeiting tax control system.
For the old ordinary invoices that have been purchased by ordinary taxpayers but have not been used, the competent tax authorities shall hand them over or return them to the tax authorities within a time limit; With the approval of the tax authorities, ordinary taxpayers who use invoices with the name of their own units are allowed to suspend their inclusion in the "one machine with multiple tickets" system to avoid the waste of inventory invoices, but not later than the end of 2005.
IV. The price of ordinary VAT invoices shall be uniformly formulated by the National Development and Reform Commission.
Five, the tax authorities at all levels should attach great importance to the trial operation of the "one machine, multiple tickets" system, and earnestly do a good job of connecting the old and new ordinary invoices. It is necessary to grasp the situation, make overall arrangements and make reasonable arrangements to ensure the smooth implementation of the "one machine with multiple votes" system.
In order to strengthen the management of ordinary invoices issued by general taxpayers of value-added tax (hereinafter referred to as "general taxpayers") and comprehensively monitor the sales of general taxpayers, the General Administration decided to include ordinary invoices issued by general taxpayers (excluding commercial retail, the same below) into the issuance and management of VAT anti-counterfeiting tax control system.
That is to say, ordinary taxpayers can use the same set of VAT anti-counterfeiting tax control system to issue special VAT invoices, ordinary VAT invoices and invoices for waste materials at the same time (this invoicing method is referred to as "one machine with multiple tickets").
After completing the field test in Xicheng District, Beijing, the tax terminal software of "one machine with multiple tickets" system was put into trial operation in Jiangsu Province, and all tax terminal systems in China were upgraded before the end of August 2005.
Baidu Encyclopedia-VAT Ordinary Invoice