A policy
1. According to the "People's Republic of China *** and the State Invoice Management Measures," Article 22 provides that: "invoices should be issued in accordance with the specified time limit, order, column, all the joint one-time truthful invoicing, and stamped with the invoice seal."
2. According to Article 28 of the Implementing Rules of the Measures for the Administration of Invoices of the People's Republic of China*** and the State, "When issuing invoices, the units and individuals must do so in accordance with the number order of filling in the invoices, filling in the items are complete, the contents are true, the handwriting is clear, and all the joints are printed at once, the contents are exactly the same and the special seal for invoices is added to the invoice joints and the credit joints. "
Tip: According to the document, invoices need to be stamped on the invoice seal, the official seal and financial seal are not in line with the requirements.
Two special circumstances
According to the requirements of the document, the invoice needs to be stamped with the invoice special seal in the invoice and credit union. But there are also some special circumstances that require special attention oh
1, motor vehicle sales invoices
According to the "State Administration of Taxation on the use of the new version of the motor vehicle sales invoices notice of the relevant issues" (State Taxation Letter [2006] No. 479): "Motor vehicle sales invoices should be stamped with a special seal in the invoice joint, the credit union and the declaration of the invoice special stamp, and the credit and tax return coupons shall not be stamped."
2. VAT Electronic Ordinary Invoice
According to the Announcement of the State Administration of Taxation on Issues Relating to the Implementation of VAT Electronic Ordinary Invoices Issued through the VAT Electronic Invoicing System (Announcement of the State Administration of Taxation No. 84 of 2015), it is stipulated that, "The invoicing party of the VAT Electronic Ordinary Invoices and the party to whom the invoices are issued need paper invoices. They can print their own version documents of VAT electronic ordinary invoices, which have the same legal effect, basic purpose, basic use regulations, etc. as the VAT ordinary invoices supervised by the tax authorities." Therefore, the electronic invoice has tax-control signature and enterprise electronic signature, no matter it is printed in color or black-and-white, there is no need to find another invoicing unit to stamp the invoice special seal again.
Three hot answers
1, invoices can be stamped with a financial seal or official seal?
Answer: No, you can not.
According to the "People's Republic of China *** and the State Invoice Management Measures" (People's Republic of China *** and the State Council Decree No. 587) Article 22, invoices should be stamped with invoice seal.
2. The invoice is stamped with both a special financial seal and a special invoice seal, is this OK?
AnswerNo. The invoice only needs to be stamped with the invoice stamp. The invoice should only be stamped with the invoice seal.
3, the invoice stamped invoice seal, but the cover is not clear, how to do?
A: You can make up a clear stamp on the side, or the invoice will be canceled or red-flush.
4, invoices on the invoice stamp on the reverse, the invoice is still valid?
A: Valid.
5, the invoice is not in accordance with the provisions of the invoice stamp, what will be the impact?
Answer: According to the "People's Republic of China *** and the State Invoice Management Measures" (People's Republic of China *** and the State Council Decree No. 587), Article 35, not stamped invoices, the tax authorities ordered to make corrections, and may be subject to a fine of up to 10,000 yuan; there is illegal income shall be confiscated.
6, the invoice of the bookkeeping joints to be stamped?
Answer: According to the "Chinese people's *** and the State invoice management measures implementation rules" Article 28: "units and individuals in the issuance of invoices, must be filled out in accordance with the number order, fill in the items are complete, the content is true, handwriting is clear, all the joints at a time to print the contents of the exact same, and in the invoice and the credit union with the invoice special seal. " Therefore, the bookkeeping joint does not need to be stamped.
7. The name of the stamped invoice seal and the name of the seller are not the same, is the invoice necessarily problematic?
A: Not necessarily.
If the unit commissioned by the tax authorities to collect taxes on behalf of the merchants for the collection of taxes on behalf of the ordinary invoices, should be stamped with the invoice of the unit commissioned to collect the invoice stamp, the name of the invoice stamp and the name of the actual seller (merchant) is inconsistent, is normal.
8, how to stamp the invoice issued on behalf of the stamp?
A: The VAT invoice issued on behalf of the payee needs to be stamped with the invoice stamp, and does not need to be stamped with the special stamp of the tax authorities for invoicing; general invoices issued on behalf of the tax authorities must be stamped with the special stamp of the tax authorities for invoicing.