What Are the Different Types of Invoice Paper?

The special VAT invoices are designed and printed by the State Administration of Taxation, and are limited to the purchase and use of general VAT taxpayers. They are both important tax receipts for taxpayers to reflect economic activities and also record the tax liability of the seller and the purchase. The legal proof of the input tax of the cargo side; it is an important decisive legal special invoice in the calculation and management of VAT.

(1) Value-added tax

Invoices refer to the receipts and payment vouchers issued and received for the purchase and sale of goods, the provision or acceptance of services, and other business activities. The current tax invoices are divided into (ordinary invoices) and (value-added tax invoices). Ordinary invoices refer to other invoices used by taxpayers other than VAT invoices.

In simple terms, an invoice is the original proof of costs, expenses, or revenues incurred.

For the company, the invoice is mainly the basis of the company's accounting, and it is also the proof of the payment of taxes; for the employee, the invoice is mainly used for reimbursement.

Under normal circumstances, the number of invoices initially received by an enterprise is 25. If it is not enough, you can apply for an increase or edition.

Incremental: It is suitable for companies with a small amount but a large amount of invoices, such as small shops.

Addition: Applicable to enterprises with high customer unit prices. These enterprises are characterized by large amounts of money, but relatively small invoices.

(1) The handwriting is clear.

(2) It must not be altered.

In terms of invoicing eligibility, there are two main types: tax issuance and self-invoicing.

Special VAT invoices must be issued in accordance with the following regulations:

1. The project is filled in completely, and all the links are filled out once, and the content and amount of the upper and lower links are the same.

2. The handwriting is clear and must not be altered. If it is filled in incorrectly, a special invoice should be issued separately, and the word "misfilled as invalid" should be indicated on the specially filled invoice. If the special invoice becomes invalid due to the buyer's failure to obtain it after the issuance of the special invoice, it should also be handled as an error.

3. Invoice coupons and deduction coupons shall be affixed with the unit's special invoice for stamping, and shall not be stamped with other financial seals. According to different versions of the special invoice, the special financial stamp or the special stamp of the invoice is stamped on the lower left or lower right corner of the special invoice, respectively, covering the "Billing Unit" column. The invoice stamp uses red ink.

4, the taxpayer must issue a special invoice in advance with the special invoice sales unit column stamp. It is not allowed to fill in the "sales unit" column manually. If you fill it in manually, it is a special invoice that has not been issued in accordance with regulations, and the purchaser may not use it as a tax deduction certificate. Special invoice sales unit column stamped with blue ink pad.

5. To issue a special invoice, it must be capped with the "" symbol before the total (lower case) in the "Amount" and "Tax" columns, and capped with the "" symbol before the total capitalization in the "Price and Tax Total (Uppercase)" columns.

The names of the units on both the purchase and sale sides must be filled in in detail and may not be abbreviated. If the unit name is long, you can fill it in two lines in the "Name" column. If necessary, use the upper and lower horizontal lines of the column.

6, the return of goods, sales discount received the buyer's deduction coupons, invoice processing methods.

7. The tax authority shall issue special invoices on behalf of the taxpayers. In addition to stamping the taxpayer's special financial seal, the tax authority must also affix the special stamp of value-added tax for the taxpayers. Where the above-mentioned seal is not stamped, the purchaser shall not be used as a deduction certificate.

8. Do not disassemble this book and use special invoices.

(1) In the case of advance payment, collection commitment, and entrusted bank collection and settlement methods, it is the day when the goods are issued.

(2) In the case of settlement of payment and delivery, it is the day when the payment is received.

(3) In the case of credit sales and installment settlement, the date of the collection date stipulated in the contract.

(4) The delivery of the goods to another person for consignment is the day when the consignment list sent by the trustee is received.

(5) Those with more than two institutions and implementing unified accounting

(1) Failure to establish a special invoice management system in accordance with the requirements of tax authorities.

The identification of value-added invoices is mainly from the following four aspects:

First check to see if there is an "Invoice Supervision Seal" whose shape is oval and carved on the ring "

1. Different times

Ordinary invoices usually have three copies, namely stubs, invoices, and bookkeeping slips, while VAT special invoices generally include invoice slips, book slips, and tax deduction slips, and new VAT invoices have been printed since 2004. Stub association canceled.

2.The content recorded on the ticket is different

The ordinary invoice records mainly the transaction quantity, tax-included price, and tax-included transaction amount. The special VAT invoice records mainly the transaction quantity, tax-excluded price, tax-excluded transaction amount, and value-added tax.

3, the use of different

Ordinary invoices can be used in all business activities, while special VAT invoices are limited to VAT general taxpayers when they sell goods and provide processing, repair, and repair labor services.

Sales discount refers to the price discount given by the purchaser to the purchaser when the purchase amount is large.
When the sales discount is written, if the sales and sales discounts are written on the same sales invoice, the actual amount after the discount can be used as sales and VAT calculated; if the sales and discounts are issued separately For invoices, the discount cannot be subtracted from sales.
When the invoice does not include a sales list, the process of adding a sales discount to the VAT invoice is: move the mouse cursor to the line of a certain product, click the discount button, enter the number of discount lines and the ratio in the pop-up box, and the system will Automatically calculate the sales discount amount. After adding a sales discount, if you want to modify it, you need to delete the discount line before you can operate. You cannot insert other rows between the product line and the discount line.
When the invoice has a sales list, the process of adding sales discounts to the VAT invoice is roughly the same as the above. It should be noted that sales discounts can only be added to the sales list, and the system will automatically reflect them on the VAT invoice.

Falsely issuing special value-added tax invoices refers to the act of issuing invoices for others, for themselves, or for others or for others, without any purchase or sales facts.

The crime of falsely issuing special invoices for value-added tax is a new charge after the reform of China's tax system.

VAT is a tax levied on the amount of statutory value added realized in the process of producing, selling goods or providing services. The so-called statutory added value refers to the theoretical value added. The theoretical value added refers to the part of the value newly created by the enterprise or individual in the production and operation process, that is, the balance (V) equivalent to the value of the commodity (C + V + M) minus the transfer value (C) of the means of production consumed in production (V) + M), which mainly includes wages, profits, interest, rent and other value-added expenses. The statutory value-added amount refers to the balance of the value of goods newly created by an enterprise or individual in the course of production and operation, after deducting material consumption items specified in the tax law.

A special value-added tax invoice refers to a special type of invoice set up by the national tax department in accordance with the management requirements of value-added tax collection and taking into account the value-added tax and the value-added tax on goods or services. It not only has the function of recording the sales of goods or services in other invoices as a property receipt and expenditure accounting voucher, but also the basis of both the seller's tax liability and the purchaser's input tax. Proof of tax credits. Special VAT invoices are generally divided into four lines, the first line is a stub line, which is kept by the seller for future reference; the second line is an invoice line, which is used by the purchaser for bookkeeping; the third line is a deductible line, The consignor shall submit it to the tax authority as a voucher for deducting taxes; the fourth link is the bookkeeping link, which is used by the seller to record books. The contents of the VAT invoice mainly include the invoice name, number, couplet, purchaser unit, address, tax registration number, tax amount, product name or business item, etc.

On the Calculation of State Tax Loss in the Crime of False Opening of Special VAT Invoices

Article 205 of the Chinese Criminal Law stipulates that falsely opening for others, falsely opening for themselves, letting others falsely open for themselves, introducing others to falsely issue value-added tax invoices, and defrauding the state tax are particularly huge and the circumstances are particularly serious, causing special damage to national interests In case of heavy losses, he shall be sentenced to life imprisonment or death, and his property shall be confiscated. According to relevant judicial interpretations, if the tax losses of the state are more than 500,000 yuan and cannot be recovered before the end of the investigation, it is "causing a particularly significant loss to the national interest."

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Invoicing is an act in which the issuer does not sell the goods or provide labor services and issues an invoice on behalf of the solicitor. Article 25 of the "Administrative Measures for the Invoice of the People's Republic of China" stipulates that no unit or individual may lend, transfer, or issue invoices on behalf of others.

Purchase transportation services from a company to A, but company A is not a general VAT taxpayer, then company A asks A's affiliate company B to issue a special invoice on behalf of the company. General tax authorities can find out by checking the contract. In addition, Platinum Strategy Consulting pointed out that the current tax authorities are more concerned with linked operations.

For example, M is a self-employed company, and several vehicles provide transportation services. He ties his vehicle to F transportation company, pays an annual management fee, and F company issues a special invoice on behalf of the company. When company F got the car, its book was "borrowed-fixed assets; loan-other payables", and because it was a car that was attached, company F would never pay the fee. If the tax authority finds that Company F has a large amount of payables, it can be found in the contract inspection of such non-compliant attachment behavior. Then the input tax deductions obtained by the parties are at risk. ^[3]

I. Title:
Application process for special value-added tax invoices <br /> II . Business Overview:
Small-scale taxpayers (including self-employed persons) who have completed tax registration and other taxpayers determined by the State Administration of Taxation to issue special VAT invoices on their behalf, and submit the application for special VAT invoices on their behalf Business for issuing special VAT invoices.
Policy basis:
Notice of the State Administration of Taxation on Printing and Distributing the Administrative Measures for the Issuance of Special Value-added Tax Invoices by Tax Authorities (Trial Implementation) (Guo Shui Fa [2004] No. 153); Notice of the State Administration of Taxation on Strengthening the Administration of the Issuance of Special Value-added Tax Invoices by Tax Authorities "(Guo Shui Han [2004] No. 1404);" Supplementary Notice of the State Administration of Taxation on Amending the Provisions on the Use of Special Value-added Tax Invoices "(Guo Shui Fa [2007] No. 18); Notice on Issues Concerning Tax Information (Guo Shui Han [2007] No. 1077).

Application department:
The competent tax authority where the institution is located <br /> 5. Time limit for taxpayers:
No content for now!
Time limit for tax authorities to settle:
The documents provided are complete, the content is accurate, the procedures are complete, and there are no violations of regulations.
VII. Application Location:
No content for now!
Information should be provided:
1. A copy of the tax registration certificate (for inspection only); 2. The Tax Declaration Form for the Special Value-added Tax Invoices (submission of 2 copies); 3. Tax payment certificate (submission); 4. The tax authorities require other information.
Nine, procedures:
I Accepting Audit

(1) to check whether it is a value-added tax payer under the jurisdiction of this tax authority;

(Two) audit

Whether the relevant items of the Declaration of Tax Payment for Special Value-added Tax Invoices are complete and accurate, whether the value-added tax rate and calculated tax amount are correct, whether the seals are complete, whether the goods sold are duty-free goods, If they do not meet the requirements, the applicable tax rate is incorrect, the tax amount is calculated incorrectly, or there are other doubtful issues, the taxpayer shall be notified once to make corrections or re-report;

(3) Examine whether the taxpayer provides the tax payment voucher stamped with the bank receipt stamp.

Approval

If the verification is correct, according to the principle of "one document, one vote", that is, the "declaration of tax payment for special value-added tax invoices", tax payment vouchers and special value-added tax invoices, one by one, to issue value-added tax for taxpayers Special invoice, collect the cost of the special VAT invoice.

3. Archive

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1. When invoicing, the header of the invoice must be consistent with the full name of the company name. After July 1, 2017, VAT invoices must have a tax ID. Invoices that do not meet the requirements cannot be used as tax vouchers.

2. The reimbursement should be timely, and the invoice time should not be as large as possible, otherwise, it cannot be deducted before taxes.

3. When issuing a value-added tax invoice, the content of the invoice shall be truthfully issued according to the actual sales situation, and the content that is not in accordance with the actual transaction shall not be filled in according to the requirements of the purchaser. ^[1]