Basic Accounting Knowledge: Invoice Filling

(1) the basic provisions for invoicing.

Invoices are limited to the use of the units and individuals themselves. They are not allowed to be pferred, pferred or invoiced. No invoices can be used without the approval of the state tax authorities.

Units and individuals can only use invoices printed or purchased in accordance with the approval of the state tax authorities, instead of using invoices and other bills instead of invoices, nor can they expand the scope of professional invoices themselves.

The invoice is only to be opened at the place where the invoice is purchased, and it is not allowed to be brought to other counties (cities).

To be engaged in business activities in a foreign county (city), it is necessary to fill in the ordinary invoice, and the state tax authorities of the business land may apply for the purchase of the invoice or apply for the application.

All units and individuals who sell goods, provide services and engage in other business activities shall collect funds from external business operations, and the payee shall fill in the invoice with the trusting party. However, when payment is made to the acquiring unit and the withholding agent, the invoice can be filled out by the paying unit in accordance with the regulations, and the service of the retail commodity or the sporadic labor service to the consumer can be exempted from filling the invoice in writing, but the account should be charged day by day.

The units and individuals who use invoices must fill in the invoice when they realize their business income or have the duty to pay taxes.

When units and individuals fill in invoices, they must be filled out in accordance with the prescribed time limit and number order. When filling out, they must have complete projects, real contents, clear handwriting, and full duplication of the contents. The contents are identical, and the company's financial seal or invoice special seal should be affixed.

The invoice should be either in Chinese or in two Chinese and foreign languages.

If a sales return or discount is made after the invoice has been filled out, the invoice must be completed after the original invoice has been recovered or the valid certificate from the state tax authority of the other side is obtained. The invoice should be filled in by the ticket unit and the individual, and the words "invalid" should be written or stamped, and all of them should be kept intact.

The loss of invoices by units and individuals should be reported to the competent state tax authorities in a timely manner, and public statements should be voided in newspapers, television and other news media. At the same time, they should be handled by the state tax authorities.

(2) the general taxpayer of value-added tax shall fill in the special invoice, and in addition to the above provisions, the following shall also be implemented.

General taxpayers must sell their goods and taxable services to purchasers.

(1) selling taxable items to consumers.

Sales tax exemption items.

(3) sales of goods for export and sales of taxable services abroad.

4. Goods are used for non taxable items.

The goods are used for collective welfare or personal consumption.

The goods are donated to others free of charge.

Provision of non taxable services (except for value added tax), pfer of intangible assets or sale of immovable property.

Business enterprises, such as tobacco, food, clothing, shoes and hats (excluding labor and welfare products), cosmetics and other consumer goods, industrial and commercial enterprises that produce and operate large scale machinery and electronic equipment such as Electromechanical, locomotives, automobiles, ships, etc., are directly sold to the users.

To sell small-scale taxable taxable items, special invoices can not be issued.

The general taxpayer must issue special invoices in accordance with the prescribed time limit.

The day when the goods were issued on the basis of the payment in advance, collection and payment, and the way of settling bank accounts.

On the day when payment is received, the payment method is adopted.

On the day of the date of collection of the contract, the credit and installment settlement shall be adopted.

Taxpayers who have more than two institutions and carry out unified accounting shall pfer the goods from one organization to another for sale, and the value added tax shall be levied on the day when goods are pferred.

The delivery of goods to others for sale is for the day when the list of consignment sent to the trustee is sent.

The day when goods are pferred to other units or individual operators as goods for the pfer of goods.

Distribution of goods to shareholders on the same day for the pfer of goods.

A general taxpayer who adopts the method of collecting the VAT invoices with the approval of the state tax authorities shall attach a list of goods sold uniformly by the state tax authorities.

After the sale of the goods and the issuance of special invoices to the buyers, if there are any returns or sales discounts, they should be dealt with differently according to the following stipulations: the purchaser shall refund the seller's original invoice in conjunction with the deductible couplet without repaying the account.

Upon receipt of the invoice, the Seller shall specify the word "void" in the invoice couplet and the deduction and the relevant stub couplet and bookkeeping Union. The package shall be kept and re filled with the special invoices required after the return or sale discount.

When the buyer has paid the goods, or the payment has not been paid, but the accounts have been processed, and the invoices and invoices are not refundable, the purchaser must obtain the certificate of receipt or withdrawal from the competent state tax authorities of the local authorities (hereinafter referred to as the certificate of proof) to be sent to the sales party as the legal basis for the seller to issue the scarlet letter.

The Seller shall not issue the scarlet letter special invoice until he has received the certificate. After receipt of the certificate, he shall issue the scarlet letter special invoice to the purchaser according to the quantity, price or discount amount of the returned goods.

The stub Union and the bookkeeping union of the scarlet letter are the vouchers for the seller to deduct the current sales tax, and the invoice couplers and the deduction couplers are the vouchers for the buyers to deduct the input tax.

After receiving the scarlet letter, the purchaser shall deduct the value added tax specified in the scarlet letter invoice from the current input tax.

If it is not deducted, it will be tax evasion if it causes no tax or less taxes.

Any general taxpayer who has the conditions for invoicing special invoices by computers may submit an application report to the competent state tax authorities and a simulated sample made by an electronic computer in accordance with the format of the special invoice (machine invoice), and the purchase, sale and inventory list and the configuration of the electronic computer equipment made in the latest month based on the accounting operation procedures, and the situation of the computer technicians and operators of the special invoices, etc., after being approved by the state tax authorities, purchase the invoices issued by the state tax authorities and make use of the invoices issued by the state tax authorities.

(3) the stipulation of small-scale taxpayers applying for invoicing special invoices.

A written application shall be submitted to the competent state tax authorities, and after approval by the state tax authorities of the county (city), the State Tax Bureau of the province (municipality), autonomous region or municipality directly under the central government shall issue the permit for VAT invoices.

With the permit, supply contract, purchase certificate, etc., apply to the competent state tax authorities, fill out the application form for invoicing value-added tax, and make sure that the invoice is issued after verification.