Taxpayers need to fill in the application form for special VAT invoices in accordance with regulations when declaring the use of special VAT invoices. The form mainly includes the following contents: basic information of taxpayers, invoice type, ticket type, ticket amount, etc. Among them, the types of invoices mainly refer to the types of special VAT invoices used by taxpayers, such as ordinary invoices and special invoices. The types of tickets include selling goods and providing taxable services. Ticket consumption refers to the number of times taxpayers use invoices in a certain period of time. When taxpayers fill in the Application Form for Consumption of Special VAT Invoice, they need to fill in all the contents according to the actual situation, and fill in it in strict accordance with the prescribed format and requirements to ensure the authenticity and accuracy of the data. For the adjustment of invoice consumption, taxpayers need to submit the Application Form for Special VAT Invoice Consumption to the tax authorities within the specified time, and explain the reasons. Adjustments can only be made after the approval of the tax authorities. At the same time, taxpayers need to go through the corresponding filing procedures to ensure the legality of the types and amounts of invoices.
What is a special VAT invoice? Special VAT invoices refer to special invoices issued by taxpayers when selling goods or providing taxable services. Only after being audited and certified by the national tax authorities can taxpayers enjoy the corresponding preferential tax policies. Special invoices for value-added tax play an important role in regulating taxpayers' behavior and strengthening tax management, and play an irreplaceable role in the business development of enterprises.
The verification and adjustment of the invoice type and the invoice amount involves the normal invoicing and tax management of taxpayers, and it is necessary to operate in strict accordance with the regulations to ensure the authenticity and accuracy of the data. At the same time, taxpayers need to understand relevant laws, regulations and policies, abide by tax discipline, actively fulfill their tax obligations, and promote the improvement of tax collection and management.
Legal basis:
Article 22 of the Measures for the Administration of Invoices in People's Republic of China (PRC) shall be issued in accordance with the prescribed time limit, sequence and columns, all of which shall be issued at one time and stamped with special invoices. No unit or individual may have the following acts of falsely issuing invoices:
(a) for others, for their own invoices inconsistent with the actual business situation;
(two) let others issue invoices for themselves that are inconsistent with the actual business situation;
(three) introduce others to issue invoices that are inconsistent with the actual business situation.