Tax is the abbreviation of tax. There are broad sense and narrow sense. In a broad sense, taxation refers to taxation based on the state power, and participates in all the work in the whole process of national income distribution, including the research, formulation, publicity, implementation and enforcement of tax policies; The establishment, adjustment, revision, reform, improvement, publicity, interpretation, consultation and implementation of the tax legal system; In a narrow sense, taxation generally refers to the collection and management of taxation.
The scope of general taxation includes:
1, the concept of tax law, which is the general name of the legal norms formulated by state power organs and their authorized administrative organs to adjust tax relations. Its core content is the distribution of tax benefits;
2. The essence of taxation is that taxation is a form in which the state distributes social products by virtue of political power or public power. Taxation is a form of distribution that meets the needs of the public; There are indirect repayment (free of charge), compulsory obligation (compulsory) and statutory norms (fixed) in taxation;
3. The generation of taxes is accompanied by the generation of countries. The material premise is that society has surplus products, the social premise is that there is economic need, the economic premise is that there is an independent economic interest subject, and the upper condition is that there is compulsory public power.
4. The role of taxation. As one of the economic levers, tax has the functions of adjusting income distribution, promoting resource allocation and promoting economic growth.
On-site inspection of old invoices: On-site inspection of old invoices means that invoice users bring the old invoices originally collected and used to the office hall of the local competent tax authorities for relevant business personnel to handle. General invoice sales window will handle this business. However, when you go to the tax bureau to check the old invoices, you need to prepare the following materials: (1) previously purchased and used invoice stubs; Application form for taxpayer invoice redemption inspection. Other materials with special needs can be prepared according to the provisions of the local tax authorities.
Old search on the Internet: Log in to official website, enter your password and account number, and log in. Select the old invoice check option in invoice management, and fill in the invoice code, invoice type and invoice start-stop number accurately. Fill in the form correctly and click Query, and an invoice to be settled will appear. Click Submit Old Check, and the message "Invoicing Information Old Check Succeeded" will appear, indicating that the invoiced old check succeeded.
I hope the above content can help you. If in doubt, please consult a professional lawyer.
Legal basis:
"People's Republic of China (PRC) invoice management measures" twenty-fourth.
The use of electronic computers to issue invoices must be approved by the competent tax authorities, and the use of off-machine invoices under the unified supervision of the tax authorities. The stub copies issued shall be bound into a book by serial number.
Article 25
No unit or individual may lend, transfer or invoice; Without the approval of the tax authorities, invoices for use shall not be issued; Shall not expand the scope of use of professional invoices. It is forbidden to buy and sell invoices, invoices producer seals and invoices anti-counterfeiting special products.
Article 26
Invoices are only issued by purchasing units and individuals in this province, autonomous region or municipality directly under the Central Government. The tax authorities of provinces, autonomous regions and municipalities directly under the Central Government may stipulate the methods for issuing invoices across cities and counties.
Article 27
Without approval, no unit or individual may carry, mail or transport blank invoices across the prescribed use areas. It is forbidden to carry, mail or transport blank invoices into or out of the country.
Article 28
Units and individuals that issue invoices shall establish a registration system for the use of invoices, set up an invoice register, and regularly report the use of invoices to the competent tax authorities.