Special VAT invoice/ordinary VAT invoice quota invoice. This kind of invoice has a fixed face value and needs to be stamped with the special seal of the company invoice to be effective. Generally, it will be used more in parking lots and small restaurants;
VAT electronic ordinary invoice/special invoice, the electronic version of the invoice can be sent to the mailbox or to the mobile phone number. Because of its good liquidity, it is one of the most widely used invoice types, especially the use of electronic ordinary tickets, which has just been implemented in the past two years;
The general VAT invoice is roller shutter type, which is generally issued by the driver when taking a taxi.
In quota invoice, this kind of invoice has a fixed amount on its face, and it is only valid after being stamped with the special seal of the unit invoice. Generally, parking lots and small restaurants will be used more;
Uniform invoice for motor vehicle sales and used car sales;
General machine invoice, which will be used when expressway charges;
E-ticket travel travel itinerary train tickets, bus tickets, train tickets, air tickets, scenic spots tickets.
Two. The face information of VAT invoice and the matters needing attention in issuing it.
The following figure shows the template of special VAT invoice. I will talk about the information on the invoice in five aspects.
① This part is the most important, including the name of the buyer's unit, taxpayer identification number, company address and telephone number, and bank information of the company account. When filling in this part of information, you should pay attention to checking with the other party to ensure the accuracy of the information. Once it is wrong, it needs to be invalidated and reopened. All four information of the special VAT invoice need to be filled in. For ordinary VAT invoices, individuals only need to write their names, and small-scale taxpayers only need to fill in the company name and tax number. An easy mistake here is the taxpayer identification number. The number 0 is very similar to the letter O, and sometimes it will be confused when you enter it. Here, it is suggested to enter the company name to query enterprise information on platforms such as enterprise search and national enterprise information publicity system, and copy the taxpayer identification number to the billing system, so as to prevent mistakes.
② The second part is the password area. In the past, the invoice authentication system was not so intelligent, and machine scanning was needed when the input invoice was deducted. This requires that the password cannot exceed the password area, otherwise it will not be scanned. With the development of the times, the invoice authentication system can be directly checked, and many people do not pay attention to it when issuing invoices. However, larger companies still have this requirement, and invoices with passwords beyond the password area will be returned. You can be careful when issuing invoices. Beyond the password area, it won't look good, and the invoice surface is dirty. These small details will greatly affect the corporate image. Before printing the invoice, you can try to print it in white paper, and adjust it in time if there is any deviation.
(3) This part mainly reflects the transaction content, and must be filled in according to the real business. First of all, the product name, you can write what products you sell, and you can't modify them at will because customers have requirements; Fill in the model and unit truthfully, if not, don't fill it in; The quantity is filled in according to the actual quantity. Many people hide the actual purchase quantity at the request of customers, and write 1 when filling in, no matter how much they buy, which is wrong. The unit price shall be filled in according to the actual unit price. Because there is an option including tax/excluding tax when invoicing, the unit price including tax can be filled in according to the unit price including tax, and there is no need to convert it yourself. The converted unit price may have an impact on the total amount. The tax rate is selected according to the actual tax rate, and you can't fill in the tax reduction or exemption at will. When there are many billing details, you need to print the invoice list, which is printed from the tax control system, and the list you make cannot be used.
(4) On the left side of this part are payee, reviewer and drawer, which cannot be blank or administrator, and must be real names; It should be noted here that the payee and the approver cannot be the same person. The right side needs to be stamped with a special invoice seal, and the seal should be clear and complete. If the seal is incomplete for the first time, you can fill it in the blank or void it and reopen it. This needs to communicate with the ticket collector to see if the other party accepts the invoice with the supplementary seal. Unless there are special regulations in the industry, the remarks column should be filled in as needed.
⑤ This part shows the region where the invoice information, invoice number, invoicing time, etc. are located, which will be used by enterprises when querying and registering invoices. When issuing paper invoices, it should be noted that the invoice number in the computer must be consistent with the paper invoice number.
Third, other precautions
At present, the popularity of electronic tickets is very strong, and there are cases of repeated reimbursement. It is necessary for financial personnel to make statistical summary, and an electronic ticket ledger can be established for recording. It is convenient for post-audit and reimbursement.
Invoice issuance should be planned, not concentrated in the last few days of the end of the month, which is easy to be inspected by tax!
When receiving the invoice issued by the other party to us, we should also carefully check the face information to see if the company information is correct; Whether the business content and amount are true or not must be consistent with the payment amount, the contract signing amount and the physical object; Whether the special invoice seal is clear and complete.
If you need to invoice your partner, you can apply to the tax bureau for invoicing.
The electronic universal ticket is wrong and needs to be reissued; Special tickets are issued incorrectly, and those found in the month before the other party deducts fees can be invalidated directly, and those found across months need to apply for red ink; If the other party has deducted money, the red-ink invoice can only be issued after the other party applies. Because the tax bureau will withhold the value-added tax when issuing the invoice, it will be very troublesome to cancel the red deduction later. Therefore, this information must be carefully reviewed before invoicing.
There is a lot of knowledge about invoicing. How to issue invoices without being returned is to study hard. Friends who have just come into contact with the financial industry quickly praise the collection ~
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