What Is a Sales Invoice?

A sales invoice is a voucher used to indicate the specifications, quantity, price, sales amount, shipping and insurance premiums, billing date, payment conditions, etc. of the goods sold.

Sales Invoice

I. Title:
Invoice purchase, purchase and taxation process <br /> II . Business Overview:
If a taxpayer who has completed tax registration needs to use an invoice, he shall obtain an invoice for purchase from the competent tax authority on the basis of the type and quantity approved in the Invoice Collection Book.
Policy basis:
The State Administration of Taxation of the People's Republic of China on the Administration of Tax Collection, Circular of the State Administration of Taxation on Relevant Issues Concerning Cleanup and Deduction of Tax-related Information Submitted by Taxpayers, The State Council's Decision on Amending the "Administrative Measures on the Invoice of the People's Republic of China"
Competent tax authority <br /> 5. Time limit for taxpayers:
None <br /> 6. Time limit for tax authorities to settle:
The documents provided are complete, the procedures are complete, and there are no violations of regulations.
VII. Application Location:
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Information should be provided:
1. Invoice purchase and receipt book 2. Tax-control IC card (used by general taxpayers)
Nine, procedures:
I. Accepting the review and inputting data (1) Checking whether the invoice receipt and purchase book is consistent with the name of the taxpayer; ) Review the system for monitoring information that does not allow the sale of invoices; (4) The system automatically detects the taxpayer's purchase information; (5) According to the application of the taxpayer, issue invoices within the range and type of invoices allowed by the system. 2. Approving the collection of invoice costs and issuing administrative bills for payment to taxpayers. Print invoice sales records on "Invoice Collection Book". 3. Filing of information
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Eleven other instructions:
Units and individuals who need to use invoices temporarily can apply directly to the tax authorities. Units or individuals who temporarily engage in business activities outside this province, autonomous region, or municipality directly under the Central Government shall apply to the tax authority in the place of business for an invoice for the place of business based on the certificate of the local tax authority. Measures for the temporary receipt of invoices for purchases of business activities across cities and counties within the province, autonomous region, and municipality shall be prescribed by the tax authorities of the province, autonomous region, and municipality. Units and individuals of tax authorities in foreign provinces, autonomous regions, and municipalities that come to their jurisdictions for temporary business activities to apply for invoices may purchase invoices provided by the guarantor or pay a deposit of no more than 10,000 yuan based on the face value and quantity of the invoices they purchase. And pay off the invoice within a time limit. If the invoice is paid off on schedule, the guarantor's guarantee obligation or the security deposit will be returned; if the invoice is not paid off on schedule, the guarantor or the security deposit shall bear legal responsibility. The tax authority shall issue a receipt for receiving the deposit. Units that do not need to go through tax registration according to law need to obtain invoices for purchases may apply to the competent tax authorities for invoices for purchases in accordance with the relevant provisions of the Measures.

To strengthen tax collection and management of motor vehicles and adapt to use

China's current tax law stipulates that the value of invoices for the purchase of tax-free agricultural products purchased by general VAT taxpayers can be deducted from the input tax at the prescribed deduction rate. There are two cases for the issuance and use of purchase invoices for agricultural and sideline products: The first is: farmers Invoices for agricultural products issued by the acquiring company for the sale of self-produced agricultural and sideline products. The second type is: sales invoices for goods used by non-farm enterprises, farms, forest farms, development companies that sell self-produced agricultural products or sell agricultural products after processing of agricultural products. .

Farmers selling self-produced agricultural products enjoy tax exemption policies and are taxable items that can be deducted from value-added tax. Since agricultural product purchase invoices are issued by enterprises, some companies that purchase agricultural products use agricultural product purchase invoices to evade VAT. When issuing invoices for the purchase of agricultural products, some criminals also made fake sales invoices for agricultural products to obtain personal profits, which led to the loss of national taxes. This also brought great difficulties to tax collection and management. How to regulate and supervise them? The use of agricultural product purchase invoices has become a problem for us to study and resolve in the management of VAT.

1. Improve the management of agricultural product sales invoices and distinguish the nature of the two invoices

An agricultural product processing enterprise is both a buyer of tax-free agricultural products and a seller of reprocessed agricultural products. The invoice for agricultural product purchases can be used to deduct the input VAT. The sales of processed agricultural products are taxable products and must be paid. If the value-added tax is output tax, then the agricultural product processing enterprise fills out the agricultural product purchase invoice by itself. The randomness of the agricultural product processing enterprise is as follows:

In the process of issuing invoices for agricultural product processing enterprises, there is a phenomenon that only one invoice is acquired when purchasing several or dozens of products, and most of them are cash transactions. The authenticity of the acquisition business is difficult to verify. It is very likely that it also makes the daily management and investigation and evidence collection of the tax department more difficult.

Due to the fact that the agricultural product purchase enterprise holds the invoice, some enterprises take advantage of the current value-added tax input and output offset to adjust the current tax amount in advance or lag, and artificially adjust the tax to achieve the purpose of less or no tax, Some companies take less purchases and increase more to increase the VAT input tax of the enterprise, which increases the cost of the enterprise to avoid the collection of corporate income tax. Some agricultural product processing enterprises purchase agricultural products through higher openings, falsely open the purchase invoices for agricultural products, and make the enterprises falsely increase production, Increase export sales to achieve the purpose of cheating the country's export tax rebates. It is difficult to give the invoice for the purchase of agricultural products to the enterprise itself to manage the fair tax burden and pay taxes in accordance with the law. This is like a judge giving a verdict on his own.

2. Analyze the reasons for the problems in the agricultural product purchase invoice

The production range of agricultural products is large and scattered. His prices also fluctuate widely, and the quality of agricultural products is also uneven. This has given the agricultural product purchasers a false opportunity to issue invoices, and some companies have artificially low prices when purchasing agricultural products. The high price has caused great difficulties for the supervision of the tax department. The tax department cannot check the quantity and amount of raw materials in stock due to the lack of manpower when auditing the quantity and price of agricultural products purchased by the enterprise. The existence of these problems is The loopholes and imperfect tax systems in China's current taxation have also revealed that some criminals use fake invoices for self-produced timber forest products to conduct sales activities, so that some ordinary taxpayer enterprises that normally process and manage timber purchase agricultural products. It is difficult to handle the receipt of invoices. They check and verify the authenticity of the invoices by phone comparison and verification, and even travel to the place where the invoices are issued. The reason is that the management of China s agricultural product purchase invoices is free of the scope of China s value-added tax collection, taxable items, and deductible input tax for calculating value-added tax. It is recommended that the taxation department launch an agricultural product sales invoice certification comparison system as soon as possible, so Value-added tax invoices also enter the national golden tax project, that is, the agricultural product sales invoice authentication comparison system cannot be opened for the time being, and more work must be done on the anti-counterfeiting of agricultural product invoices, so that criminals have no opportunity.

3. Reform the use of agricultural product purchase invoices and strengthen tax collection and management

A special system for agricultural product purchase invoices should be formulated, especially the scope of use of agricultural product invoices.

The self-produced agricultural products sold by farmers to other places shall be subject to review and confirmation by the local tax authorities and issue special value-added tax invoices on behalf of the local tax authorities. Input enterprises shall be deducted from the input tax of self-produced agricultural products issued by the tax authorities on the basis of foreign acquisitions.

Foreign sales invoices issued by farm products and forest farms for self-produced agricultural products must be stamped with special anti-counterfeiting marks by local tax authorities, and general taxpayer enterprises outside the country can calculate the input tax deductible in accordance with national regulations.

Strengthen the management of agricultural product purchase invoices. For agricultural product purchase invoices, the old inspection and new purchase methods shall be adopted. Tax collection and management methods shall be adopted. The tax department shall strengthen the daily management and inspection of the accounting of agricultural product purchase enterprises. The purchased agricultural products must be individually accounted for according to the variety, and the accounted quantity and price must be accurate, and the billing voucher should be accompanied by documents such as scales, warehouse receipts, shipping slips, and so on. For those companies that cannot provide accurate accounting information and whose cost accounting is not true, they should levy the output tax payable based on sales. For such enterprises, large-scale purchase invoices should be inspected. To classify the credit rating of an enterprise, a company with a sound financial system, true and accurate financial cost accounting, and normal tax burdens are classified as A. A company with a sound financial system and normal corporate tax burdens, but cannot accurately calculate product costs, is designated as Class B, to strengthen the supervision of Class B enterprises to conduct regular inspections, and if there are problems, they should investigate the home and conduct tax assessment. For enterprises with poor financial accounting and low tax burdens, they are classified as C. For such enterprises, the consumption of agricultural products for the products sold must be measured, and the quota method used to offset the products can be used to calculate the input tax credit for agricultural products. Deduction.

Driven by the interests, some criminals have taken the risk, and they must cooperate with the public security department to severely crack down on fake invoices for the sale of agricultural products. As the management of agricultural product purchase invoices in China is on the verge of the collection and management of China's value-added tax, the taxation department should open a certification and comparison system for agricultural product sales invoices as soon as possible to enable the management of agricultural product sales invoices to enter the national golden tax project. A fair, just, scientific, and strict tax management system is the basic principle of our work. With the continuous improvement of China's tax collection and management system, we believe that the collection and management of agricultural product sales invoices will be more scientific and fair.