Invoice is the basic carrier to record economic communication activities, and it is also an effective certificate to prove the contractual relationship between consumers and commodity sellers or service providers. With the gradual enhancement of consumers' tax awareness, asking for invoices after consumption has become a "popular trend". Then, in the face of the routine of merchants refusing to invoice, how to "see the move and dismantle the move"? Please listen to the advice of 12366 tax service hotline of Shenzhen Taxation Bureau.

Case 1:

"Invoice needs to be supplemented with additional tax points"

When consumers ask for invoices from merchants, they often get the answer "Invoice is ok, but additional tax points are needed", which is the most common business routine. Theoretically speaking, the price paid by consumers already includes VAT output tax. If consumers ask for invoices, businesses will raise prices, so businesses may be involved in tax evasion.

Article 21 of the Measures for the Administration of Invoices stipulates that units and individuals that sell goods, provide services and engage in other business operations shall collect money from foreign businesses, and the payee shall issue invoices to the payer. Therefore, the person in charge of the 12366 tax service hotline of Shenzhen Taxation Bureau said that when consumers encounter the situation that merchants refuse to invoice, they can report to the tax authorities where the merchants are located.