National tax invoices are taxable items for issuing value-added tax, such as goods sales, repair and replacement, transportation, film and television, and some modern service industries (business tax reform items), while local tax invoices are taxable items for issuing business tax, such as construction and installation, catering, typing and other service industries.
Invoice issuance refers to the situation of issuing invoices according to laws and regulations. Based on the need to prove the transfer of ownership of goods and funds, accounting and tax management, when confirming business income, the payee should issue an invoice to the payer, and under special circumstances, the payee should issue an invoice to the payer. At the same time, the scope of invoicing is consistent with the scope of invoice use. Therefore, the payer shall not issue invoices when non-operating business occurs, and shall not issue invoices when settling business transactions between departments within the unit, and may use internal settlement vouchers.
When issuing invoices, you should pay attention to the following points:
1. Before using the whole invoice, the seller should carefully check whether there are any missing pages, wrong numbers, no invoice producer seal or unclear printing. If problems are found, they should be submitted to the tax authorities for handling;
2. After the whole invoice is used, it should be filled in the order of numbers, with complete items, true contents and clear handwriting, and all copies and prints are completely consistent. The filled invoice shall not be altered, dug or torn;
3. Invoices shall be filled in column by column within the prescribed time limit, and affixed with the financial seal of the unit or the special seal for invoices. Without the approval of the tax authorities, the invoice shall not be disassembled and used, and the scope of use of professional invoices shall not be expanded by itself;
4. Units and individuals who fill out invoices must issue invoices when business occurs and business income is confirmed. Invoicing is not allowed when there is no business operation.
"Measures for the Administration of Invoices in People's Republic of China (PRC)" Article 22 Invoices shall be issued at one time in accordance with the prescribed time limit, sequence and columns, and stamped with the special seal for invoices. No unit or individual may have the following acts of falsely issuing invoices:
(a) for others, for their own invoices inconsistent with the actual business situation;
(two) let others issue invoices for themselves that are inconsistent with the actual business situation;
(three) introduce others to issue invoices that are inconsistent with the actual business situation.