Sales refers to the total price and extra-price expenses charged by taxpayers to the buyer for selling goods or taxable services, but does not include the output tax collected. Any unit or individual who purchases goods, receives services and engages in other business activities shall ask the payee for an invoice. When obtaining the invoice, you are not allowed to change the name and amount.
The process of issuing invoices:
1. Determine the type and content of invoicing, including tax type, invoiced amount, invoiced date and buyer information.
2. Fill in the relevant invoice application form or invoice application form according to the billing content, and submit it to the finance department or tax authorities for approval;
3. After examination and approval, the financial department or tax authorities will issue invoices. The billing personnel need to check the billing information to ensure that the billing information is accurate;
4. After the invoice is issued, it needs to be stamped with a special invoice seal, handed over to the corresponding department or mailed to the buyer.
Criteria for submitting wrong invoices:
1. Incorrect invoice content: if the invoice content is incorrect, such as name, amount, tax rate, etc. , you can file a case for handling;
2. Repeated issuance of invoices: if invoices are repeatedly issued, they can be placed on file for handling;
3. Irregular reopening of invalid invoices: invoices are irregular, and if the reasons for invalidation are unknown or the application form is not standardized, they can be placed on file for handling;
4. Forge, alter or misappropriate invoices and other illegal acts: those who forge, alter or misappropriate invoices and other illegal acts can be put on file for handling.
To sum up, issuing tax-included invoices can reduce its financial cost, because the tax is paid by the seller, while the invoice without tax requires the enterprise to pay taxes by itself.
Legal basis:
Article 13 of the Provisional Regulations of People's Republic of China (PRC) on Value-added Tax.
Taxpayers other than small-scale taxpayers shall register with the competent tax authorities. The specific measures for registration shall be formulated by the competent tax authorities of the State Council.
Small-scale taxpayers with sound accounting and accurate tax payment information may register with the competent tax authorities. For non-small-scale taxpayers, the tax payable shall be calculated in accordance with the relevant provisions of these regulations.