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, sequence, column and 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 use of off-site invoices under the unified supervision of the national tax authorities, and require the stub to be numbered and bound in sequence after issuing;
4. Invoices are only used by units and individuals who purchase and purchase goods in this city or county. Cross-city and county invoices shall be used;
5. When the contents of 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, in the purchase of goods, services and other business activities to pay money, to the payee for invoices, shall not be required to change the 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.
Two. Special vat invoice
Taxpayers may not issue special invoices for value-added tax in the following acts: selling goods or taxable services to consumers; Tax exemption provisions apply to the sale of goods or taxable services; Small-scale taxpayers sell goods or taxable services; Selling goods declared for export;
Selling taxable services abroad; Use the goods for non-taxable items; Use the goods for collective welfare and individual welfare; Give goods to others for free; Providing non-taxable services, transferring intangible assets or selling real estate. When selling taxable items to small-scale taxpayers, special invoices may not be issued.
The significance of electronic invoice:
The positive significance of the issuance and implementation of electronic invoices is self-evident. For consumers, invoices are consumers' shopping vouchers and an important basis for safeguarding rights. For the whole e-commerce industry, electronic invoices can standardize the operation of all e-commerce, reduce vicious competition after tax evasion, and also reduce the cost of more enterprises.
Facing the standardization of e-commerce and the possible price increase of online shopping products after the implementation of electronic invoices, it needs some wisdom to balance.
The full implementation of online invoices in online shopping will also have a positive effect on the transaction volume of e-commerce.
The above contents refer to Baidu Encyclopedia-Electronic Invoice; Baidu encyclopedia-invoice