What Is Invoice Processing?

Ordinary invoices refer to vouchers for receipts and payments issued and purchased during the purchase and sale of goods, the provision or reception of services, and other business activities. It is relative to VAT-specific invoices.

Ordinary invoices consist of industry invoices and

Used by VAT taxpayers

The unit that uses the ticket shall establish and improve the general invoice management system. For ordinary invoices, it is necessary to select staff with high political professional quality to take charge of the management and keep it in person, and have facilities such as anti-theft, mildew, moisture, and fire prevention. Use double-sided accounts to clarify their responsibilities.

Fill in the ordinary invoice truthfully, do not falsify, and do not fill in other business items that are not in the business scope of invoicing; the invoices must be rewritten once, each copy must not be altered, and they must not be opened. The content is complete and detailed, and the capitalization must match. After filling out, it must be stamped with the seal of the manager and the special seal for the financial business of the unit; it is not allowed to issue invoices on behalf of other units and individuals;

1.has fixed

1. Units and individuals who temporarily engage in business activities outside the province, city, and county shall rely on the location

1.Eligible taxpayers to purchase and receive

The requirements for issuing an ordinary invoice are as follows:

Norm.

The use of invoices should be standardized in Chinese and should be in Chinese; the capitalization of invoices should be standardized; the date of invoices should be standardized when business income is confirmed; the name of the issuing unit should be standardized; Service items should be standardized; specifications for invoiced specifications, units, quantities, unit prices, etc. should be standardized.

When issuing the invoice, the items must be filled in completely, the handwriting should be clear, and all copies should be copied or printed at one time, and they should be filled out in the order of numbers. If an electronic computer is used to issue an invoice, it must be approved by the tax authority, and an off-line invoice supervised by the tax authority must be used.

true.

Invoices can only be issued when economic business occurs, and must be issued according to the actual situation. The name and amount of goods or services must not be changed. In the absence of economic business, invoicing is prohibited.

(5) Invoice at the time of sales discount or discount.

In the event of a sales discount, the original invoice issued shall be withdrawn and marked with the word "Void", and the sales invoice shall be reissued.

(6) Issue a red letter invoice.

If the original invoice has been recorded and the original invoice cannot be recovered, the other party may be required to provide the relevant certificate issued by the local competent tax authority, issue another invoice based on the actual business operations, and indicate the original invoice on the newly issued invoice The number and the issuing amount and voucher number;

If the original invoice has not yet been recorded and can be recovered, the entire invoice is bound together, stamped with "Void" or marked with "Void", and another invoice will be issued according to the actual situation;

The special invoice for VAT cannot be offset against the ordinary invoice with a scarlet letter.

(7) Temporary issuance of ordinary invoices.

Units and individuals who need invoices temporarily may go to the place designated by the competent tax authority with written proof of business operations and be issued by tax officials on their behalf. Where taxes are due in accordance with the law, the tax payable shall be paid when applying for an invoice.

(8) Remedial measures after losing the invoice.

If the acquired invoice slip is lost, the original issuer shall not be required to issue a separate invoice. One party who lost the invoice slip shall issue a certificate to the other party. The original issuer shall attach the original stub slip or bookkeeping after checking the stub slip and the book slip A copy of the copy shall be issued with a written certificate according to the actual situation originally issued.

1. Review the invoice layout. There are different invoice layouts in different periods. If you find that the old invoice is used for reimbursement overdue, you should check the reason to see if there is a problem. It depends on whether the printing of the invoice is clear, whether there are any errors or omissions, and whether it is true or false.

2. Review invoice handwriting. See if the invoice photo, date, product name, quantity, unit price, uppercase and lowercase writing, pen body, stroke fineness, and indentation are consistent. Are there any traces of discoloration of useless agents, alterations with an eraser, a knife, etc.

3. Review the invoice copy. See if the copied handwriting is the same color. Both the front and back of the invoice should be carefully looked at, and whether the duplicates should have been duplicated in line with the actual situation of the duplicates. There are no traces of partial duplication on the back. If the second copy of the invoice is not copied, but filled out with a pen or ballpoint pen, it indicates that there is a problem.

4. Review the invoice and fill in the displacement. When printing and binding invoices for the enterprises designated by the tax authorities, the vertical and horizontal ranks of each link are aligned and have a fixed position. If there are abnormal shifts in the handwriting of the invoice, the problem may exist.

5. Review the contents of the invoice. See whether the time, table photo, unit price, quantity, and amount of the invoice reimbursement are complete; see if the name of the invoice item is specific, correct, and clear, such as the category name written-production supplies, office supplies, pay electricity, department stores, daily miscellaneous , Local products, and the amount is large, in this case, whether the payment is cash or transfer checks, there may be problems.

6. Review the scope of invoice distribution. For example, the appliance repair department and processing store's invoices, but the item name is coal, obviously there is a problem.

7. Check whether the name of the invoice unit is the same as that of the consignor or receiver.

8. Check whether the name of the purchase unit as written on the invoice counter matches the name of the actual receiving unit and payment unit.

9. Examine whether the same supplier, especially individual industrial and commercial households, used invoices from different units.

10. Review the invoice number. See if the invoice of the same unit is reimbursed in a unit multiple times, but the invoice numbers are connected in order and the time is reversed.

I. Item Name:

Reporting of loss and damage of ordinary invoices

Item description:

If the ordinary invoice is lost, stolen, or damaged, and the code or number cannot be identified, the taxpayer reports to the tax authority and the tax authority records it.
This matter is a general business of national tax and local tax.

Policy basis:

"Administrative Measures on the Invoice of the People's Republic of China" (Order No. 587 of the State Council)

Detailed Rules for the Implementation of the Invoice Management Measures of the People's Republic of China (Order of the State Administration of Taxation No. 25)

Announcement of the State Administration of Taxation on Simplifying the Procedures for the Collection and Use of VAT Invoices (SAT Announcement 2014 No. 19)

Application department:

Tax Service Office (Place)
Address: The tax service office (place) where the local competent tax authority is located. The specific address can be found on the official websites of local tax authorities.
Phone: You can check on the official websites of local tax authorities.

V. Time limit for taxpayers:

(1) The day when the taxpayer found that the invoice was lost or damaged within the time limit for processing.
(2) If the tax authorities have completed the time-limited submission materials, meet the statutory form, and complete the content, they will be processed immediately after acceptance.

Information should be provided:

(1) Required materials

Original "Report of Lost / Defective Invoice"

(2) Information for Conditional Submission

1. The number of invoices is large and cannot be fully reflected in the report form

Original "Report of Lost / Defective Invoices"

2. Lost invoices

Original and photocopy of the missing statement

Seven, procedures:

(I) Acceptance

Procedure

1. Check and enter the data (1) Check whether the data is complete and valid, whether the "Report of Lost / Defective Invoice Report" is complete and accurate, and whether the seal is complete;
(2) To check whether the contents of the "Invoice Loss / Damage Report Form" of the taxpayer are consistent with the attached materials, whether the original is consistent with the copy, whether the copy is marked with "consistent with the original" and signed by the taxpayer;
(3) If the paper information is incomplete or filled in inconsistently with the regulations, the taxpayer shall be notified once to make corrections or re-fill;
(4) If it meets the requirements, enter the information of "Invoice Loss / Damage Report Form" correctly through the system.
2. After the transfer to the next link is correct, all the information submitted by the taxpayer will be transferred to the next link.
(2) The follow-up link receives the materials transferred from the acceptance link and conducts a desk review, mainly reviewing the following:
It is verified whether the loss of stolen invoices by taxpayers is true, and whether the certificate of loss issued by relevant departments is legal, authentic and valid.
After the above audits, determine the approval results, sign the approval opinions, punish them in accordance with the provisions of the Collection and Administration Law and the implementation rules and invoice management measures, prepare the Notice of Tax Administrative Penalties, and the Decision of Tax Administrative Penalties, and forward them to the taxpayer for execution People, file relevant information. ^[1]