Fapiao (official tax receipt) means issuing VAT invoices and paying taxes according to law. Fare issuance is the invoiced price, which is generally higher than that obtained without fapiao (official tax receipt), because tax will be paid after fapiao (official tax receipt), so if you want to make it cheaper, don't invoice. In fact, there is a tax difference between the open fare and the non-open fare, which is the tax that the seller has to pay to the tax bureau. Invoicing is invoicing, for reimbursement or warranty.

In addition to the contents of ordinary invoices such as unit price and price, billing unit, payee and billing date, it also includes the taxpayer's tax registration number, the amount excluding value-added tax, the applicable tax rate and the payable value-added tax.

The seller issues invoices according to the regulations.

Vendors, units and individuals that provide services and engage in other business activities collect money from foreign business operations, and the payee shall issue invoices to the payer; When the purchasing unit and withholding agent pay the money, the payer shall issue an invoice to the payee. When issuing invoices, we should pay attention to the following points:

(1) Before using the whole invoice, the seller should carefully check whether there are any missing pages, wrong numbers, invoices with no invoice producer seal or unclear printing. If problems are found, they should be submitted to the tax authorities for handling.

(2) After the whole invoice is used, it should be filled in according to the number order, with complete items, true contents and clear handwriting, and all copies are copied, printed and completely consistent. The filled invoice shall not be altered, dug up or torn up.