Current location - Recipe Complete Network - Catering franchise - The invoice can be reissued?
The invoice can be reissued?

Legal analysis: invoices can be reissued. Invoice loss has the following two processing methods: 1, the loss of value-added tax tickets: copy the stub copy, to the customer's local competent tax office to confirm and issue a certificate of non-deductible tax, the company's competent tax office, the issuance of red invoices to offset the original invoice, and then re-fill the invoice to the customer. 2, the ordinary invoice is lost, copy the stub copy and stamp to the customer's account, the invoice can be reissued. If the tax has been deducted shall not be reissued. 2, ordinary invoices are lost, copy the stub copy and stamp to the customer's account. Financial personnel should set up an invoice register, register the number of invoices purchased, number, invoice number, date, customer, amount, recipient, sent to the customer to be signed back by the customer, to avoid trouble.

Legal basis: "Chinese people's *** and State invoice management measures"

Article 15 The need to purchase invoices of units and individuals, should hold tax registration documents, the operator's identity card, in accordance with the provisions of the State Council, the competent tax authorities of the invoice made in accordance with the pattern of the seal of the seal of the competent tax authorities for invoice purchasing formalities. The competent tax authorities shall confirm the types and quantities of invoices to be purchased, as well as the manner of purchase, according to the business scope and scale of the purchasing units and individuals, and shall issue the invoice purchasing book within five working days. When the units and individuals purchase invoices, they shall report the use of invoices in accordance with the provisions of the tax authorities, and the tax authorities shall carry out inspections in accordance with the provisions.

Article XVI need to temporarily use invoices of units and individuals, with the purchase and sale of goods, provide or accept services and engage in other business activities, written proof of the identity of the person in charge of the application directly to the tax authorities in the place of business invoices. If the tax should be paid in accordance with the provisions of tax laws and administrative regulations, the tax authorities shall first collect the tax and then issue invoices. According to the needs of invoice management, the tax authorities may entrust other units to issue invoices in accordance with the provisions of the competent tax authorities under the State Council. Illegal invoicing is prohibited.