2. The tax number is the enterprise taxpayer identification number and the unified social credit code in the upper right corner of the business license. Now it is stipulated that enterprise invoices must issue taxpayer identification numbers, otherwise they cannot be recorded.
Invoice types are divided into:
Commercial invoice: paid to the buyer, that is, the consignee; Ocean bill of lading: payment according to instructions ... generally, the consignee, that is, the buyer, also has a blank bill of lading made out to the bearer;
Bills of exchange: three types: restricted payable, indicative payable, payable by the holder (payable by the holder) and payable by the seller or its designated payee; Cheque: paid to the payee.
Extended data:
The contents of the invoice generally include: ticket header, track number, joint number and purpose, customer name, bank account number, commodity name or business item, unit of measurement, quantity, unit price, amount, amount in words and figures, agent, unit seal, invoice date, etc. The special invoices for value-added tax used by units that implement value-added tax shall also include tax types, tax rates, tax amounts, etc.
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.
References:
Invoice _ Baidu Encyclopedia