The new invoice special seal has uniform specifications, oval shape, long axis of 40mm, short axis of 30mm, side width of 1mm, and red printing color. The words Local Taxation Bureau and State Taxation Bureau can no longer appear in the seal of the old invoice, but if there is the word "People's Republic of China (PRC) State Taxation Administration of The People's Republic of China", it is a new version.
2, the use requirements are different:
General machine invoice, general manual invoice, general quota invoice, VAT electronic ordinary invoice, used car sales unified invoice, invoice exchange, etc. After 20 18 12 3 1, it cannot be used, and a new invoice producer seal is needed.
Extended data:
According to the deployment of the reform of the national tax and local tax collection and management system, the new provincial, municipal and county tax agencies will be listed gradually. In order to ensure the smooth and orderly operation of various tax work after the reform of tax institutions, the relevant matters after the listing of new tax institutions at all levels are hereby announced as follows:
First, after the listing of the new tax agency, the new administrative and business seals will be activated and the work will be carried out under the name of the new agency. The administrative and business seals of the original national tax and local tax authorities ceased to be used. Relevant certificates, documents, forms, etc. New names, local tracks, word tracks and numbers are enabled.
Second, after the listing of the new tax agency, the duties and work of tax collection and management of the original national tax and local tax authorities will be inherited by the new agency that continues to exercise its functions and powers, and the unfinished matters will be handled by the new agency that continues to exercise its functions and powers. The administrative decisions made, the law enforcement documents issued and various agreements signed will remain valid.
The relevant certificates, qualifications and certificates obtained by taxpayers, withholding agents and other administrative counterparts remain unchanged.
Three, the original tax and fee collection, administrative licensing, tax rebate relief, tax inspection, administrative punishment, complaints and reports, dispute handling, information disclosure and other matters undertaken by the original national tax and local tax authorities, before the promulgation and implementation of the new regulations, the original regulations shall be handled temporarily. If the administrative counterpart refuses to accept the specific administrative act of the new tax agency and applies for administrative reconsideration, it shall file an application for administrative reconsideration with the tax authority at the next higher level according to law.
Four, taxpayers in the comprehensive tax service hall, online tax system can handle the original national tax and local tax business, the implementation of "one hall", "one network" and "one-time surcharge for the main tax". 12366 tax service hotline no longer distinguishes between national tax and local tax business, and realizes "one-click consultation" for tax-related business.
Five, taxpayers and withholding agents in accordance with the provisions of the need to submit information to the original national tax and local tax authorities, only need to provide a set of the same information; Matters that need to be handled separately in the original national tax and local tax authorities according to regulations only need to be applied once for the same matter.
Six, after the listing of the new tax agency, the new tax stamp style and invoice producer seal will be enabled. Before listing, the original tax tickets uniformly printed by the provincial tax authorities and the invoices supervised by the provincial tax authorities can continue to be used before 20 18 12 3 1, and the tax tickets uniformly printed by People's Republic of China (PRC) State Taxation Administration of The People's Republic of China can continue to be used after 20 18 12 3 1. Taxpayers can continue to use the tax control equipment in use.
Seven, the new tax authorities listed, to enable a new tax inspection certificate. Before 20 18 12 3 1, the valid tax inspection certificate issued by the original provincial state taxation and local taxation authorities can continue to be used.
Phoenix. Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Relevant Matters Concerning the Reform of Tax Institutions