What should I fill in the tax number of the personal invoice?
1, write the customer's own name. The title of the invoice is the name of the buyer. Individual customers can write the word "individual" on the invoice, or write the customer's own name.
2. If the enterprise purchases, the name of the enterprise shall be indicated on the invoice header, and if it is used for enterprise reimbursement, the enterprise header and tax number shall be provided at the same time when issuing the ordinary VAT invoice.
Invoice refers to the business vouchers issued and collected by all units and individuals in buying and selling goods, providing or receiving services and engaging in other business activities. It is the original basis of accounting, and it is also an important basis for law enforcement inspection by audit institutions and tax authorities.
Bills payable to individuals, as long as they are authentic, lawful and valid, can be deducted before tax, unless there are special provisions in the tax law. However, when issuing invoices payable to individuals, consumers can refuse the request of individual merchants to provide personal information such as ID numbers, which is not required in the tax law.
Several bills payable by individuals that meet the standards include: medical expenses; Air tickets, train tickets and personal accident insurance fees during business trip; Expenses such as professional skill appraisal and professional qualification certification that meet the expenditure scope of employee education funds; Bills for the medical examination expenses of employees at medical institutions before employment; Financial receipts for visa fees payable by individuals on business trips.
According to China's relevant regulations on VAT invoices, if the buyer is an enterprise, the taxpayer identification number or unified social credit code should be provided to the seller when requesting an ordinary VAT invoice. When the seller issues an ordinary VAT invoice for it, it shall also fill in the taxpayer identification number or unified social credit code of the buyer in the column of "taxpayer identification number of the buyer". If this information is not filled in, it is an invoice that does not meet the requirements and may not be used as a tax voucher for tax calculation, tax refund or deduction. This regulation only applies to the case that the buyer is an enterprise, and this information is not required for invoices issued to individuals or non-enterprise units of government agencies and institutions.
I hope the above content can help you. If in doubt, please consult a professional lawyer.
Legal basis:
"People's Republic of China (PRC) tax collection and management law" article 1.
This Law is formulated in order to strengthen the administration of tax collection, standardize tax collection, safeguard national tax revenue, protect the legitimate rights and interests of taxpayers and promote economic and social development.
second
This law is applicable to the collection and management of various taxes collected by tax authorities according to law.
essay
The collection and suspension of tax, as well as the reduction, exemption, refund and overdue tax, shall be implemented in accordance with the provisions of the law; Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.
No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.
Article 4
Units and individuals who are obligated to pay taxes according to laws and administrative regulations are taxpayers.
Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.