I. Charging method:
When issuing a service invoice, it is necessary to first determine the taxpayer identity and tax registration certificate of both parties, then fill in the invoice content and amount according to the actual transaction situation, and finally hand it over to the service object.
Consulting service fees can be issued with special VAT invoices or ordinary invoices. When issuing invoices, you need to provide information such as consulting service name, service fee amount and service fee tax rate. If it is a special VAT invoice, you also need to provide the tax number and bank information of the other party.
Second, the charging rules:
1, fill in all items, and fill in all copies at one time. The content and amount of the two copies are the same.
2, clear handwriting, shall not be altered. If it is filled in incorrectly, a special invoice shall be issued separately, and the words "filled in incorrectly and invalid" shall be marked on the wrong special invoice. If the special invoice is invalid after being issued because the buyer did not ask for it, it should also be treated as an error.
3. Invoices and deduction forms shall be affixed with the special seal for unit invoices, and no other financial seals shall be affixed. According to the different versions of the special invoice, affix the special financial seal or invoice seal in the lower left corner or lower right corner of the special invoice to cover the column of "billing unit". The special seal for invoices uses red inkpad.
4. When taxpayers issue special invoices, they must affix the column of special invoice sales unit in advance. Don't fill in the column of "sales unit" manually. If it is filled in manually, it is a special invoice that is not issued according to the regulations, and the buyer shall not use it as a tax deduction certificate. Special invoice sales unit column is stamped with blue inkpad.
5. When issuing special invoices, the word "RMB" must be stamped before the total amount (in figures) in the columns of "Amount" and "Tax".
Invoice type:
I. Sales invoice:
An invoice used to record the money charged to customers when selling goods or providing services. It includes the details of the transaction, such as the description, quantity, price and total amount of the goods/services.
Second, the purchase invoice:
Invoice used to record payment when purchasing goods or services from suppliers. It lists the items purchased, quantity, price and total amount.
Third, transport invoice:
Used to record the expenses incurred during the transportation of goods, including transportation expenses and insurance premiums. It is usually provided to customers after the goods arrive at the destination.
Four. Payment invoice:
Invoice used to record customer's payment to supplier, which can be partial payment or full payment.