1, special VAT invoice;
2. Uniform invoice for motor vehicle sales;
3, agricultural products sales or purchase invoices;
4, toll road toll VAT electronic ordinary invoice;
5, the customs import VAT special payment book.
In any of the following circumstances, the tax authorities shall order it to make corrections and may impose a fine of 1 000 yuan; Illegal gains shall be confiscated:
1. Failing to issue an invoice, or failing to issue an invoice at one time according to the prescribed time limit, sequence and column, or failing to affix a special invoice seal;
2, the use of tax control devices to issue invoices, failed to submit the invoice data to the competent tax authorities;
3. Using non-tax-controlled electronic equipment to issue invoices, failing to report the description data of software programs used by non-tax-controlled electronic equipment to the competent tax authorities for the record, or failing to save and submit invoice data in accordance with regulations;
4. Use invoices when disassembling;
5. Expand the scope of use of invoices;
6. Replace invoices with other vouchers;
7. Invoicing across designated areas;
8. Failing to pay the cancellation invoice in accordance with the provisions;
9. Failing to store and keep invoices in accordance with regulations.
To sum up, electronic invoices, like ordinary invoices, are issued to merchants in the form of unified issuance by the tax bureau. The invoice number is issued to merchants with unified national coding and unified anti-counterfeiting technology, and the electronic invoice is attached with the signature mechanism of the electronic tax bureau.
Legal basis:
"People's Republic of China (PRC) invoice management measures" nineteenth.
Units and individuals that sell goods, provide services and engage in other business activities collect money from foreign operations, and the payee shall issue invoices to the payer; Under special circumstances, the payer will issue an invoice to the payee.
Article 20
All units and individuals engaged in production and business activities shall ask the payee for invoices when purchasing goods, receiving services and paying other business expenses. When obtaining the invoice, you are not allowed to change the name and amount.
Article 21
Invoices that do not meet the requirements shall not be used as financial reimbursement vouchers, and any unit or individual has the right to refuse them.