1. When an individual transfers money to the corporate account of the Company, he/she shall indicate information such as payment for goods on behalf of the company in the use of funds;
2. If the money order does not indicate the use of funds, the company shall issue a certificate to confirm the use of funds;
3. The company shall issue invoices according to the actual business;
4. Ensure that the contents of the special VAT invoice issued are consistent with the goods actually sold or the services provided, and the invoice must be legally issued in the name of the company.
Tax clauses for invoicing:
1. Invoices must be uniformly formulated by the tax authorities;
2. The billing unit shall issue invoices according to the actual transaction amount, and shall not falsely issue or underpay invoices;
3. When issuing an invoice, the information such as the name of the buyer and the taxpayer identification number should be filled in in detail;
4. After issuing the invoice, the seller shall declare and pay taxes to the tax authorities in time.
To sum up, individuals need to follow a clear process when making payment to the company account: indicate the purpose of funds when transferring money, if not, the company will issue a certificate to ensure that the invoice content is consistent with the actual business, and legally issue a special VAT invoice in the name of the company.
Legal basis:
Measures of People's Republic of China (PRC) Municipality on Invoice Management
Article 19
Units and individuals that sell goods, provide services and engage in other business activities collect money from foreign operations, and the payee shall issue invoices to the payer; Under special circumstances, the payer will issue an invoice to the payee.