How to open the ordinary invoice of coal value-added tax?

When issuing invoices, it shall truthfully issue the buyer's name, taxpayer identification number or unified social credit code and other information; It must be filled in according to the sequence of numbers, with complete items, true contents and clear handwriting, all printed at one time, and the contents are exactly the same, and the invoice and deduction are stamped with the special seal for invoice.

When issuing invoices, we should not only follow the general rules of issuing invoices, but also pay attention to the tax classification and coding of coal. That is, in the column of commodity and service name of invoice, correctly select tax classification code.

introduce

Value-added tax is a tax levied on the value-added of units and individuals who sell goods or provide processing, repair and replacement services and import goods.

Value-added tax has become one of the most important taxes in China, accounting for more than 60% of all taxes in China, and it is the largest tax. Value-added tax is levied by the State Taxation Bureau, and 50% of the tax revenue comes from the central government and 50% from local governments.