Nine basic rules for correct use of invoices:
First, it is not allowed to change the name and amount when obtaining the invoice.
Article 20 of the Measures for the Administration of Invoices stipulates that all units and individuals engaged in production and business activities shall ask the payee for invoices when purchasing goods, receiving services and paying other business expenses. When obtaining the invoice, you are not allowed to change the name and amount.
2. No unit or individual may falsely issue invoices?
Article 22 of the Measures for the Administration of Invoices stipulates that all invoices shall be truthfully issued at one time in accordance with the prescribed time limit, sequence and columns, and stamped with the special seal for invoices.
Three, the invoice items must be completed.
Article 28 of the Detailed Rules for the Implementation of the Measures for the Administration of Invoices stipulates that when issuing invoices, units and individuals must fill them in numerical order, with complete items, true contents and clear handwriting, all printed at one time and completely consistent contents, and affix the special seal for invoices on the invoice joint and deduction joint. In addition, you need to specify the contents of the remarks column. ?
Four, special invoices should meet the four requirements.
1. The project is complete and consistent with the actual transaction.
2, clear handwriting, no line pressing, typos.
3. Invoices and deductions are stamped with special financial seal or special invoice seal.
4. It should be issued according to the time when the VAT obligation occurs.
Five, not stamped with the seal of the special invoice, the maximum fine 10000 yuan.
Article 35 of the Measures for the Administration of Invoices stipulates that those who violate the provisions of these Measures shall be corrected by the tax authorities and may be fined 1000 yuan; Confiscation of illegal income: invoices should be issued but not issued, or invoices are not issued at one time according to the prescribed time limit, sequence and columns, or special invoices are not stamped.
Six, must be used in accordance with the provisions of the tax control device to issue invoices.
Article 23 of the Measures for the Administration of Invoices stipulates that units and individuals who install tax control devices shall use tax control devices to issue invoices in accordance with regulations and submit invoice data to the competent tax authorities on schedule.
Seven, not to carry, mail or transport blank invoices across regions.
Article 25 of the Measures for the Administration of Invoices stipulates that invoices shall only be issued by purchasing units and individuals in this province, autonomous region and municipality directly under the Central Government, except in special circumstances stipulated by the competent tax authorities in the State Council. 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 26 stipulates that, except in special circumstances stipulated by the competent tax authorities in the State Council, any unit or individual who carries, mails or uses regional transportation across regulations shall fill in blank invoices.
Eight, did not fill in the full name of the invoice shall not be used for tax deduction.
Nine, special invoice sales list must be issued by the tax control system "People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on the revision of the" ordinary taxpayers selling goods or providing taxable services can issue special invoices "notice" provisions of Article 12. Where special invoices are issued in summary, a list of goods sold or taxable services provided shall be issued through the anti-counterfeiting tax control system at the same time, and a special financial seal or invoice seal shall be affixed.