1993 65438+ 10 1, after the unified invoice is implemented nationwide, the special invoice seal must be overprinted: "invoice producer seal". The unified "Invoice Producer Seal" is oval, with a long axis of 3 cm, a short axis of 2 cm, a side width of 0. 1 cm, and a thin line in the inner ring.
The upper ring is engraved with the words "National Unified Invoice Producer Seal" and the lower ring is engraved with the words "Tax Bureau Producer". The middle is engraved with the full name or abbreviation of the province (city, district) and city (county) where the producer tax authority is located. The font is block letters, the printing color is big red, and it is overprinted in the center of the invoice.
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In Chinese mainland, payment slips and receipts are sometimes collectively referred to as invoices. According to the accounting system of the authorities, valid invoices for purchasing products or services are called tax invoices. The charging vouchers of government departments have different names in different periods and different charging items, but most of them are collectively referred to as administrative fee receipts. There are also two kinds of tax invoices: ordinary invoices and special invoices.
For internal audit and verification, each invoice must have a unique journal number to prevent duplicate or skip invoices.