1, the bill name should be accurate. The name of the project invoice should be consistent with the actual project name, and can not be filled in at will;
2. The taxpayer identification number should be correct. The taxpayer identification number is an important tax information of the enterprise, and the accuracy of the taxpayer identification number should be paid attention to when issuing engineering invoices;
3. Fill in the amount in detail. The invoice amount of the project should be filled in in detail, including the total price, tax included and tax excluded;
4. The VAT rate should be correct. When issuing engineering invoices, you should fill in the VAT rate according to the specific circumstances, and pay attention to the tax rates under different circumstances;
5. The buyer's information should be complete. The information of the purchaser of the engineering invoice shall be complete, including name, taxpayer identification number, address, telephone number, etc.
6. The bill date should be correct. The date of issuing the project invoice should be consistent with the actual date to avoid filling in errors.
Engineering invoice issuing process is as follows:
1, information provided by the construction unit or owner to the contractor or constructor. The construction unit or the owner needs to provide the contractor or the construction party with the necessary information for issuing the project invoice, such as the project name, project address, name of the construction unit, e-mail address, contact telephone number, etc.
2. The contractor or builder shall fill in the invoice information. The contractor or construction party needs to fill in the specific information of the project invoice, including but not limited to the invoice name, total price and taxes. It should also be noted that when filling in the name of the project invoice, it should be filled in according to the actual project name, and it cannot be filled in at will;
3, the contractor or the builder will issue a good project invoice to the construction unit or the owner. After the issuance is completed, the contractor or the construction party needs to hand over the project invoice issued to the construction unit or the owner, and the construction unit or the owner will review and confirm it;
4, the construction unit or the owner to check the invoice information. The construction unit or owner needs to check whether the information of the project invoice is accurate, such as the invoice name, unit name, tax number, etc. ;
5, the construction unit or the owner enterprise internal audit. On the basis of reviewing the invoice information, the construction unit or the owner shall conduct internal audit on the project invoice.
To sum up, issuing engineering invoices in compliance is an important link to ensure the financial compliance of enterprises. When issuing engineering invoices, enterprises should operate cautiously in accordance with the provisions of the tax law to ensure the accuracy and compliance of invoice information.
Legal basis:
"People's Republic of China (PRC) invoice management measures" fourth.
The competent tax authorities in the State Council are responsible for invoice management throughout the country. The tax authorities of provinces, autonomous regions and municipalities directly under the Central Government shall, according to their duties, do a good job in invoice management within their respective administrative areas.
Article 16
Units and individuals that need to use invoices temporarily may apply directly to the tax authorities in the place of business for issuing invoices on the basis of written proof of buying and selling commodities, providing or receiving services and engaging in other business activities and the identity certificate of the agent. If taxes should be paid in accordance with the provisions of tax laws and administrative regulations, the tax authorities shall pay taxes first and then issue invoices. According to the needs of invoice management, the tax authorities may entrust other units to issue invoices in accordance with the provisions of the competent tax authorities in the State Council.
Illegal invoicing is prohibited.