2, by the "self billing tax ticket operators" issued by the transportation industry unified invoice;
3, by the "billing operator" issued a unified invoice for the transportation industry;
4. The agencies entrusted by the Local Taxation Bureau and the provincial local taxation bureau, and the person in charge of the transportation enterprise, allow the transport invoice issued by the transportation enterprises and individuals to deduct taxes;
5. Freight invoices issued by freight enterprises and freight logistics enterprises confirmed as self-billing operators are also allowed to calculate the input tax deduction;
6 transport invoice issued by other enterprises on behalf of transport units and individuals shall not be tax deductible.
Invoice refers to the business vouchers issued and collected by all units and individuals in buying and selling goods, providing or receiving services and engaging in other business activities. It is the original basis of accounting, and it is also an important basis for law enforcement inspection by audit institutions and tax authorities. Receipt is the proof of receipt and payment, and invoice can only prove that the business has happened, but can't prove whether the money has been received or paid.
Meaning function
Invoice plays an extremely important role in China's social and economic activities.
1. Invoice is legal, authentic, unified and timely, and it is one of the most basic original accounting 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;
Invoice is an important means for the state to supervise economic activities, maintain economic order and protect national property security.
Issuance of ordinary invoices
1. When collecting money for selling goods, providing services and engaging in other business activities, an invoice shall be issued to the payer. Under special circumstances, the payer will issue an invoice to the payee;
2 invoices shall be issued in accordance with the prescribed time limit, order, column by column and at one time, and stamped with the special seal for unit invoices;
3. The use of computer to issue invoices must be approved by the national tax authorities, and the invoices issued by the national tax authorities shall be uniformly supervised by the off-machine invoices, and the stubs after issuance shall be bound into a book according to the sequence number;
4 invoices are limited to the use of units and individuals purchased in cities and counties, and cross-city and county invoices are used;
5. When the contents of the tax registration of billing units and individuals change, the procedures for changing invoices and invoice purchase books shall be handled accordingly; Before canceling the tax registration, the invoice receiving and purchasing book and invoice shall be handed in;
6. All units and individuals engaged in production and business operations, when purchasing goods, receiving services and paying for other business activities, shall ask the payee for an invoice, and shall not ask for a change of name and amount;
7. Invoices that do not meet the requirements shall not be used as reimbursement vouchers, and any unit or individual has the right to refuse them;
8. Invoices shall be used within the validity period, and become invalid after expiration.