The Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Issues Related to Issuing VAT Invoices (State Taxation Administration of The People's Republic of China AnnouncementNo. 17No. 16) stipulates that invoices that do not meet the requirements shall not be used as tax vouchers.
Article 12 of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2018 No.28 "Administrative Measures for Pre-tax Deduction Vouchers of Enterprise Income Tax" stipulates that enterprises have obtained invoices that have been printed, forged, altered, invalidated, illegally obtained by the drawer, falsely made out and filled out irregularly (hereinafter referred to as "non-compliant invoices").
And other external vouchers that do not meet the relevant provisions of national laws and regulations (hereinafter referred to as "non-compliant external vouchers") shall not be used as pre-tax deduction vouchers.
There are several situations in the remarks column: it is related to the location and address; Related to the recorded amount; Related to the way of taxation; Related to invoicing. After the reform of the camp, there are many new requirements for the issuance of invoices, among which "remarks column" may affect accounting and tax treatment, and its filling and auditing should be paid attention to.
Special VAT invoices are printed under the supervision of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China, and are only used by general VAT taxpayers. They are not only important accounting vouchers for taxpayers to reflect their economic activities, but also legal vouchers for sellers' tax obligations and buyers' input tax. It is an important, decisive and legal special invoice in value-added tax calculation and management.
The implementation of special invoices for value-added tax is a key step of value-added tax reform. Different from the ordinary invoice, it not only has the function of commercial voucher, but also requires the buyer to pay the value-added tax to the seller by indicating the tax on the invoice. It has the function of tax payment voucher. More importantly, the special VAT invoice links all links of a product from initial production to final consumption, thus maintaining the integrity of tax revenue.