1, with different codes. According to this standard, the unified social credit code is represented by 18 digits of Arabic numerals or capital English letters, and consists of registration management department code (1 digit), organization category code (1 digit), administrative division code of registration management authority (6 digits), subject identification code (organization code) (9 digits) and check code (/kloc). Taxpayer identification numbers are all composed of 15, 17, 18 or 20-digit codes (character type), in which: taxpayers of enterprises, institutions and other organizations use the 9-digit codes compiled by AQSIQ (in which the "-"sign between the main code and the check bit is omitted and not printed) and attach 6-digit administrative division codes in front of them.
2. The parts of the invoice are different. The buyer needs to fill in the invoice code of the buyer in the column of "Buyer taxpayer identification number" of the invoice. If the buyer is an enterprise, it shall provide the uniform invoice code to the seller when requesting the general VAT invoice; When the seller issues an ordinary VAT invoice for it. Buyer's invoice number should be filled in the column of "Buyer's taxpayer identification number", and invoices that do not meet the requirements shall not be used as tax vouchers. The invoice number is unique. Just find the invoice number of this enterprise in the tax invoice system. You can view the invoice status of the purchase and sale items of this enterprise. You can also know whether the enterprise has falsely invoiced;
3. The coding department is different. The invoice number shall be uniformly numbered by the State Administration for Industry and Commerce, and the invoice code shall be coded by the tax bureau.
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. Invoice refers to the text issued by the seller to the buyer in economic activities, including the name, quality and agreed price of the products or services provided to the buyer. In addition to the advance payment, the invoice must also include the money paid by the buyer to the seller according to the agreed conditions, and must include the date and quantity, which is an important proof of accounting. According to China's accounting system, valid invoices for purchasing products or services are called tax invoices. The charging vouchers of government departments have different names in different periods and different charging items, but most of them are collectively referred to as administrative fee receipts. For internal audit and verification, each invoice must have a unique journal number to prevent duplicate or skip invoices. Simply put, an invoice is the original proof of the cost, expense or income incurred. For the company, the invoice is mainly the basis for the company to make accounts, and it is also the expense certificate for paying taxes; For employees, invoices are mainly used for reimbursement.
To sum up, the invoice number and invoice code constitute the invoice, with the invoice code at the top left and the invoice number at the top right. The invoice code is the tax bureau code, and the invoice number is the unified number of the State Administration for Industry and Commerce. At the same time, there are some differences between these two figures.
Legal basis:
Article 4 of the Detailed Rules for the Implementation of People's Republic of China (PRC) Invoice Management Measures includes: invoice name, invoice code and number, number and purpose, customer name, bank and account number, commodity name or business item, unit of measurement, quantity, unit price, amount in words and figures, drawer, date of invoicing, name (seal) of billing unit (individual), etc. The tax authorities at or above the provincial level may determine the specific contents of invoices according to the needs of economic activities and invoice management.
Article 5 A ticket user may apply in writing to the tax authorities for the use of invoices with its name printed on them, and the tax authorities shall confirm the types and quantities of invoices with its name printed on them in accordance with Article 15 of the Measures.