First, unify the classification code and invoice number of national ordinary invoices.
(1) Rules for compiling classification codes of ordinary invoices
The general invoice classification code (hereinafter referred to as the classification code) is 12 Arabic numerals. Arranged from left to right:
The number 1 is the tax bureau code, 1 is the tax bureau of provinces, autonomous regions, municipalities directly under the central government and cities with separate plans, and 0 is the general administration.
The 2 nd, 3 rd, 4 th and 5 th digits are area codes (prefecture and city level), which are subject to the unified codes of national administrative regions, and the General Administration is 0000.
The 6th and 7th digits are year codes (for example, 2004 is represented by 04).
The eighth place is a unified industry code.
The 9th, 10, 1 1 and 12 are detailed invoice type codes, which are compiled by the tax bureaus of all provinces, autonomous regions, municipalities directly under the central government and cities with separate plans according to the principle of ensuring the uniqueness of each invoice code.
(2) Rules for compiling invoice numbers (i.e. invoice sequence codes)
Ordinary invoice number is 8 Arabic numerals. If the invoice number resource is insufficient, it should be considered to be combined with the classification code when designing, that is, 10, 1 1, 12 bits of the classification code are set as batch codes.
Enterprise name invoices can be expressed separately by setting 1 bit in the 9th, 10,1and 12 bit classification codes, or directly compiled in the invoice number by assigning a number to each enterprise. "
2. According to the Notice of State Taxation Administration of The People's Republic of China on Defining the Meaning of Year Codes in Classification Codes of Ordinary Invoices (Guo Shui Han [2005] No.218): "1. The 6th and 7th digit year codes in classification codes of ordinary invoices refer to the printing year of invoices, not the use year of invoices, and can be used across years."
3. According to Article 4, Paragraph 6 of the Notice of State Taxation Administration of The People's Republic of China on Printing and Distributing the Implementation Plan for the Unified Style of the National Ordinary Invoice (Guo Shui Fa [2009]142): "The rules for compiling ordinary invoice codes are: the rules for setting the first seven digits (from left to right) remain unchanged, and the eighth digit is from 12.