New Focus Of Special Invoice After The Camp Is Changed To Increase

1. invoice code

The invoice code is 10 digits, and the coding principles are as follows:

The 1-4 represents provinces, autonomous regions, municipalities directly under the central government and municipalities directly under the central government.

The 5-6 represents the year of plate making.

Seventh delegate batches (expressed in 1.2.3.4 for four quarters respectively)

Eighth representative voting species (1 for VAT invoices, 2 for VAT invoices, 3 for VAT invoices)

The ninth represents the invoice number (3 and 6 respectively for the triple and the six).

The tenth represents the invoice amount version number (currently unified with "0" for computer invoice).

Tip: the invoice code is printed with anti-counterfeit ink, and the area of the invoice code that uses white paper to rub the coupon will produce red scratches on the surface of the white paper and the friction area of the area code.

2. invoice number

The invoice number is 8 bits per year.

The invoice number is a special-shaped number, and the font is special variant font.

The font is as follows:

Tip: add the number of VAT invoice number to ensure the uniqueness of the invoice.

3. micro letter anti-counterfeit

Invoice for VAT invoice. The double solid line at the lower end of the couplet "x * value-added tax special invoice" is made up of miniature letters.

Among them, the line is "* * value-added tax".

The initials of the Chinese phonetic alphabet of other characters are abbreviated as the initials of the Chinese phonetic alphabet of the "State Administration of Taxation".

For example, the Beijing special value-added tax invoice is made up of "BJZZHSHZHYFP" miniature words, and the lower line is made up of "GJSHWZJJZH" miniature words.

The inner circle line of the invoice supervision chapter is composed of several sets of abbreviations of the Chinese phonetic alphabet of Chinese characters such as "State Administration of Taxation" and so on, that is, "GJSHWZJJZH".

4. password area

The password area is the main information on the invoice (including the date of invoice, invoice code, invoice number, tax registration number of buyers and sellers, amount, tax rate and tax amount), which is encrypted by data to form 108 ciphertext (the old one is 84 bits) printed on the invoice, and all the information used to encrypt is recorded by ticket in the black box of the gold tax card.

If you need to identify the authenticity of an invoice, you can input the cipher text on the invoice into the authentication tax sub system through data scanner or keyboard, convert the image into digital information by character recognition technology, and recover seven key parameters by decryption, and then compare with the corresponding content on the invoice. The special invoice of the anti-counterfeiting value added tax is one vote and one secret, so the comparison result is the true vote. If it does not match, it is a fake ticket.

At present, some areas have already tested the Chinese character anti-counterfeiting system of the VAT anti-counterfeiting tax control system, and the ciphertext is a two-dimensional code form.

Hint: the password area should be kept clean and tidy, and no pollution should be altered. Otherwise, it will be impossible to authenticate.

Five

Special invoices for value-added tax shall be managed by the maximum opening limit.

The maximum opening limit refers to the maximum amount of sales that can not be reached by a single special invoice or freight special ticket.

For example, if the maximum opening limit is 1 million yuan, the maximum amount of face sales is 999999.99 yuan, and the total value tax is 1169999.99 yuan.

6. sales list

General taxpayers can sell goods or provide taxable services, but they can only make 7 invoices at most. If they exceed 7 lines, they can use the anti-counterfeiting tax control system to issue a list of goods sold or provide taxable services. In the column of "goods and taxable services, service names", the words "(see sales list)" will be displayed automatically.

7. more votes

At present, the tax control system for value-added special invoices has realized the function of one ticket and multiple tax rates, that is, goods that can be issued by different branches or different rates or rates in the same invoice. Taxable services or services, such as 6% of taxable services and 17% of goods, are issued on an invoice.

8. invoice couplet

The special invoices for value-added tax are made up of basic joint or basic connection and additional other times.

Bookkeeping, as a bookkeeping voucher for sales parties to calculate sales revenue and VAT output tax.

The deduction couplet is used as a certificate for the purchaser to submit to the competent tax authorities for certification and retention.

The invoice couplers are used as accounting vouchers for buyers to calculate purchase cost and VAT input tax.

The other uses are determined by the general taxpayers themselves.

9. points for attention

All items should be completed in full and consistent with actual pactions.

The handwriting is clear and must not be pressed.

The invoice deduction shall not be folded or stained. Otherwise, it will affect the authentication.

The special invoices for sales invoices shall be affixed to the special invoices for value-added tax that are opened and replaced.