VAT invoice designation
There are usually two designations for VAT invoices, for example, "100,000 yuan" is divided into: "100,000 yuan version" and "limited to 100,000 yuan version. ". Among them, "100,000 yuan version" excluding tax can be more than RMB 100,000 yuan, and "limit 100,000 yuan version" excluding tax shall not exceed RMB 100,000 yuan. In the daily work, pay attention to the distinction.
Personal advice
For the invoice maximum invoicing limit is generally applied for by the taxpayer, the county tax authorities to fill in after approval. If you have a maximum amount of invoices to be issued, you can go directly to the tax office to apply, and do not need to provide any copies of documents, the tax authorities are required to check the original documents on the spot, and if you apply online, you need to provide the original electronic photos or scanned copies.
Value-added tax invoices must be issued in accordance with the following provisions:
1. The items are filled in completely, all the coupons are filled in at once, and the contents and amounts of the upper and lower coupons are the same.
2. The handwriting is clear and cannot be altered. If there is an error in filling, a separate special invoice should be issued, and in the special invoice filled in error on the word "error void". If the special invoice is issued because the purchaser does not ask for and become invalid, should also be filled out by mistake.
3, the invoice and the credit union stamped with the unit invoice seal, shall not be stamped with other financial seal. According to different versions of special invoices, the financial seal or invoice seal were stamped in the lower left or right corner of the special invoice, covering the "invoicing unit" column. Invoice seal using red ink.
4, taxpayers issuing special invoices must be pre-stamped special invoices sales unit column stamp. Shall not manually fill in the "sales unit" column, filled in manually, is not in accordance with the provisions of the special invoice, the purchaser shall not be used as a tax deduction voucher. Special invoice sales unit column stamp with blue ink.
5, the issuance of special invoices, must be in the "amount", "tax" column total (lowercase) before the number of "￥" symbol capped, in the "price and tax total (lowercase)" column. "Total price and tax (upper case)" column before the total number of capitals capped with " " symbol.
The name of the unit of purchase and sale of both parties must be filled out in detail, not abbreviated. If the unit name is long, in the "name" column can be divided into two lines to fill in, if necessary, can be out of the column above and below the horizontal line.