1. Check the invoice code: the invoice code is uniformly distributed by the national tax department to distinguish different invoice types and administrative regions. The invoice code is usually located in the upper left corner of the invoice and generally consists of 12 digits. You can look carefully at the upper left corner of the invoice, find the number or code marked with the invoice code and find the invoice code.
2. Check the invoice number: the invoice number is compiled by the enterprise itself to identify the unique number of different invoices. The invoice number is usually located in the upper right corner of the invoice and generally consists of 8 digits or 10 digits. You can look carefully at the upper right corner of the invoice, look for the number or number marked with the invoice number and find the invoice number.
It should be noted that the location of the invoice code and number may be different due to different invoice printing formats, but they are usually located at the top of the invoice. If you still can't find the invoice code and number, it is recommended that you consult the enterprise that issued the invoice or contact the relevant tax authorities for help.
To correctly identify and verify the codes and numbers of VAT ordinary invoices, you can first look at the upper left corner of the invoice, which is usually marked with fields with invoice codes and invoice numbers. The invoice code is generally 12 digits, while the invoice number is generally 8 digits or 10 digits. Secondly, you can find a QR code on the right side of the invoice. You can scan the QR code with your mobile phone, and verify it by related invoice recognition software or official website. In addition, you can also log on to the official website of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), and use the invoice checking function to enter the invoice code and number for checking. Please check the accuracy of invoice information to prevent criminals from using forged invoices. Through the above methods, you can correctly identify and verify the codes and numbers of VAT invoices.
To sum up, by carefully observing the area in the upper left corner of the invoice, you should be able to find the code and number of the general VAT invoice. This information is very important for enterprises to carry out accounting management and tax declaration, so as to ensure that you correctly save and fill in relevant information. In addition, you can also verify the invoice by scanning the QR code or using official website to ensure the authenticity of the invoice. Please check the accuracy of invoice information to prevent criminals from using forged invoices. Through the above methods, you can correctly identify and verify the codes and numbers of VAT invoices.
Legal basis:
Regulations of People's Republic of China (PRC) Municipality on the Implementation of Enterprise Income Tax Law
Chapter vi
Special tax adjustment
Article 122
Enterprise income tax law
Article 48
The so-called interest is calculated according to the benchmark interest rate of RMB loans published by the People's Bank of China in the tax year to which the tax belongs plus 5 percentage points. Where an enterprise provides relevant information in accordance with Article 43 of the Enterprise Income Tax Law and the provisions of these Regulations, it may only calculate the interest according to the benchmark interest rate of RMB loans stipulated in the preceding paragraph.