The taxpayer identification number should be written on the general VAT invoice. Yes, it's mandatory.
The current laws and regulations only require taxpayers to provide address, telephone number, bank and account number information to the seller when requesting special VAT invoices. At present, there is no mandatory requirement whether to fill in the contact address, telephone number and bank on ordinary invoices.
For enterprises, including companies, unincorporated enterprises as legal persons, enterprise branches, sole proprietorships, partnerships and other enterprises. The government and institutions are not clear. Due to the principle of prudence, it is recommended that the institution write down the tax number if it has one.
In addition, the ordinary VAT invoice for meals is not tax deductible, but it can be used as business entertainment expenses within a reasonable range and deducted before income tax. Moreover, even if the business entertainment expenses are beyond the prescribed scope, they will always be reimbursed. According to the regulations, 25% or 15% corporate income tax will be paid, and tax vouchers such as invoices are required for reimbursement.
Therefore, there is nothing wrong with this sentence, "invoices that do not meet the requirements shall not be used as tax vouchers for tax-related businesses such as tax calculation, tax refund and deduction."
Whether it is internal control management or tax management, office expenses should be listed regardless of the amount. If the quantity is small, directly indicate the specific product name on the invoice, such as glue, paper clips, stapler, etc. If the quantity is large, attach a list, and the list of special VAT invoices must be issued from the tax control system!
There is no such category as "gift" in the invoice of "Tax Classification and Coding of Goods and Services", so enterprises must issue what they sell, and generally can't write "gift". Such as red wine, tea, pens and so on. , are truthfully distributed.
In the classification code of goods and services tax, "tobacco products" have the following details: redried tobacco leaves, sliced cigarettes, tobacco stems, cigarettes (Class A cigarettes, Class B cigarettes), cigarettes made of tobacco substitutes, cigars (cigars made of tobacco, cigars made of tobacco substitutes) and cut tobacco.
Finally, how to check the authenticity of ordinary VAT invoices. State Taxation Administration of The People's Republic of China VAT invoice authenticity inquiry website supports online inquiry of special VAT invoices, general VAT invoices (including electronic general invoices and joint invoices), unified invoices for motor vehicle sales and special VAT invoices for cargo transportation.
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