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. Invoice refers to the text issued by the seller to the buyer in economic activities, including the name, quality and agreed price of the products or services provided to the buyer. In addition to the advance payment, the invoice must also include the money paid by the buyer to the seller according to the agreed conditions, and must include the date and quantity, which is an important proof of accounting.
Invoice information includes:
1. Issue an ordinary invoice and ask for the name of the other party and the number on the tax registration certificate;
2. The VAT invoice shall indicate the full name, address and telephone number of the other company, basic bank account number, bank, tax registration number, etc. Consumers need to provide the taxpayer identification number or unified social credit code to the seller, no matter whether they issue special VAT invoices or ordinary invoices, as long as the invoices are headed as enterprises. According to the provisions of the tax law, if the invoice date is after July 1, if this information is not filled in, it is an invoice that does not meet the requirements and can no longer be used as a tax voucher for tax calculation, tax refund, deduction, etc.
To sum up, billing information is the content that must be filled in when invoicing. When issuing an ordinary VAT invoice, the billing information is the full name of the other unit and the taxpayer identification number; When issuing a special VAT invoice, the billing information includes the full name of the other company, taxpayer identification number, company address and telephone number, basic bank account number, bank account, etc. In addition to the above billing information, the enterprise must also fill in the contents, calculation unit and amount of the invoice item.
Legal basis:
Measures of People's Republic of China (PRC) Municipality on Invoice Management
Article 15
Units and individuals that need to receive and purchase invoices shall go through the formalities of receiving and purchasing invoices with the tax registration certificate, the identity certificate of the agent and the stamp of the special seal for invoices made according to the style specified by the competent tax department of the State Council. The competent tax authorities shall, according to the business scope and scale of purchasing units and individuals, confirm the types, quantities and methods of purchasing invoices, and issue invoice purchasing books within 5 working days. When receiving and purchasing invoices, units and individuals shall report the use of invoices in accordance with the provisions of the tax authorities, and the tax authorities shall conduct inspections in accordance with the provisions.
Regulations of People's Republic of China (PRC) Municipality on the Implementation of Enterprise Income Tax Law
Article 16
Units and individuals that need to use invoices temporarily may apply directly to the tax authorities in the place of business for issuing invoices on the basis of written proof of buying and selling commodities, providing or receiving services and engaging in other business activities and the identity certificate of the agent. If taxes should be paid in accordance with the provisions of tax laws and administrative regulations, the tax authorities shall pay taxes first and then issue invoices. According to the needs of invoice management, the tax authorities may entrust other units to issue invoices in accordance with the provisions of the competent tax authorities in the State Council.