1993 65438+ 10 1, after the unified invoice is implemented nationwide, the special invoice seal must be overprinted: "invoice producer seal". The unified "Invoice Producer Seal" is oval, with a long axis of 3 cm, a short axis of 2 cm, a side width of 0. 1 cm, and a thin line in the inner ring.
The upper ring is engraved with the words "National Unified Invoice Producer Seal" and the lower ring is engraved with the words "Tax Bureau Producer". The middle is engraved with the full name or abbreviation of the province (city, district) and city (county) where the producer tax authority is located. The font is block letters, the printing color is big red, and it is overprinted in the center of the invoice.
1. When issuing VAT invoice, the following contents must be filled in to be valid:
Name, tax number, address, bank and account number of the purchasing unit, name of the goods, unit price (excluding tax) and quantity, payee and auditor of the billing unit, etc. Among them: sales company name, tax number, address, bank of deposit, account number and other information, the drawer name and invoice password are automatically extracted or generated by the system without input.
2. Ordinary invoices: mainly used by business tax taxpayers and small-scale VAT taxpayers, and ordinary VAT taxpayers can also use ordinary invoices when they cannot issue special invoices.
Ordinary invoices consist of industry invoices and special invoices. The former is applicable to a certain industry and business, such as commercial retail unified invoice, commercial wholesale unified invoice, industrial enterprise product sales unified invoice, etc. The latter is only applicable to a certain business project, such as advertising fee settlement invoice, commercial housing sales invoice, etc.
3. Special invoices not only have the connotation of ordinary invoices, but also have more special functions than ordinary invoices. It is not only a financial income and expenditure voucher to record the sales amount of goods and the value-added tax amount, but also a legal voucher to record the tax obligation of the seller and the input tax amount of the buyer. It is also a legal certificate for the buyer to deduct tax, and plays a key role in the calculation of value-added tax.
Extended data:
The Significance and Function of Invoice in Social and Economic Activities in China;
1, invoice has the characteristics of legality, truthfulness, uniformity and timeliness, and is one of the most basic accounting original vouchers;
2. Invoice is the carrier of recording economic activities and an important tool of financial management;
3 invoices are an important basis for tax authorities to control tax sources and collect taxes;
4. Invoice is an important means for the state to supervise economic activities, maintain economic order and protect national property safety.
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