State Taxation Administration of The People's Republic of China issued the Announcement on Issues Concerning the Issuance of VAT Invoices in May 2117 (No.16, 2117, hereinafter referred to as the Announcement), and Tianjin State Taxation Bureau, in combination with the use of VAT invoices by units and individuals in our city, now suggests the following issues:

1 The requirements for the issuance of invoices are a reaffirmation and refinement of existing regulations

The requirements for the issuance of VAT invoices specified in the Announcement, Basically, it is to reiterate and refine the relevant provisions of the Measures for the Administration of Invoices of the People's Republic of China and its detailed rules for implementation. It is not a newly established management requirement, nor does it improve the conditions for the normal use of invoices. It is the obligation of all units and individuals to abide by tax laws and regulations and issue and receive invoices in accordance with the requirements of the Announcement.

2 The buyer's tax number should be filled in the invoice only if the buyer is an enterprise

Since July 1, 2117, when the buyer is an enterprise, the taxpayer identification number or unified social credit code (hereinafter referred to as the "tax number") should be provided to the seller when requesting an ordinary VAT invoice; When the seller issues an ordinary VAT invoice for it, it shall fill in the buyer's tax number in the column of "Buyer's taxpayer identification number" of the invoice. The above-mentioned enterprises include companies, unincorporated enterprises as legal persons, enterprise branches, sole proprietorships, partnerships and other enterprises.

all individual consumers, individual industrial and commercial households, administrative organs, institutions, social organizations and other non-enterprise units except enterprises do not need to provide tax numbers when requesting invoices, and the requirements for receiving invoices have not changed.

3 The buyer's tax number should be filled in the invoice, only for ordinary VAT invoices

The invoice specified in the Announcement should be filled in the buyer's tax number, only for ordinary VAT invoices issued by the new VAT invoice management system; Invoices printed with the name of the enterprise used in industries such as e-commerce and refined oil distribution are still invoiced in the existing way of the enterprise, and the buyer's tax number may not be filled in temporarily.

The requirements for issuing special VAT invoices shall be implemented in accordance with relevant regulations.

4 using the "invoice assistant" software, it is convenient and efficient to provide and issue the tax number

State Taxation Administration of The People's Republic of China provides the "invoice assistant" software (divided into PC version and mobile phone version) free of charge, eliminating the inconvenience for both buyers and sellers to provide and fill in the tax number. The buyer uses the software to generate a two-dimensional code in advance for tax number, name and other information, and save it on the mobile phone or print it out, which is convenient to carry when shopping; The seller uses a computer equipped with VAT invoice tax control system to connect a mobile phone or a scanning gun, read the QR code provided by the buyer, and import the buyer's information into the VAT invoice tax control system to issue an invoice. The portal website of Tianjin State Taxation Bureau, WeChat WeChat official account and online tax service hall have all provided the software download service.

the seller uses the VAT invoice tax control system to realize the above functions. Users of the golden tax plate need to download and use the "Speed Invoice" software (download address: /jskp.html), and users of the tax control plate need to upgrade the system version to V2.1.13 171712 (which can be downloaded from the portal of Tianjin State Taxation Bureau).

5 The contents of the invoice shall be truthfully issued according to the actual sales situation.

It is clear in the Announcement that the contents of the invoice shall be truthfully issued according to the actual sales situation, and the contents inconsistent with the actual transaction shall not be filled in according to the requirements of the buyer. When the seller issues an invoice, if the sales platform system is connected with the background of the VAT invoice tax control system and related information is imported for invoicing, the content of the invoicing data imported by the system should be consistent with the actual transaction. If it is not consistent, the sales platform system should be revised and improved in time.

6 invoices that are not in compliance with the regulations shall not be used as tax vouchers

As stipulated in the Measures for the Administration of Invoices of the People's Republic of China, invoices that are not in compliance with the regulations shall not be used as financial reimbursement vouchers, and any unit or individual has the right to reject them. The "Announcement" further clarifies that ordinary VAT invoices that do not meet the requirements shall not be used as tax vouchers.

the above-mentioned tax vouchers refer to vouchers used to handle tax-related businesses such as tax calculation, tax refund and credit.

7 if there are many kinds of goods purchased, the invoice can be summarized and issued

if there are many kinds of goods purchased, the seller can summarize and issue a general VAT invoice. The purchaser can use the general VAT invoice, shopping list or small ticket as the tax voucher.

8 tax item codes must be correctly selected when issuing invoices

The seller shall use the new VAT invoice management system to issue invoices, upgrade the VAT invoice tax control system to the latest version in time, and select the tax item codes corresponding to the sales revenue when issuing invoices.

9 It is the buyer's right to ask for invoices, and it is the seller's obligation to issue invoices.

The Measures for the Administration of Invoices of the People's Republic of China stipulates that units and individuals that sell goods, provide services and engage in other business activities shall collect money from foreign business operations, and the payee shall issue invoices to the payer. If the buyer asks for an invoice, the seller shall not refuse it if it does not violate the relevant regulations.

when the seller issues invoices to the buyer, it is not allowed to check the buyer's tax registration certificate, VAT general taxpayer qualification registration form and other certificates, and it is not allowed to require the buyer to stamp the invoice information for confirmation. The seller shall not refuse the invoice issuing requirements put forward by the buyer, such as filling in the tax number and other information, issuing the specific contents of the transaction or summarizing the invoice, and providing the sales list or shopping list (receipt) of the VAT invoice tax control system, which do not violate the relevant regulations.

11 The tax authorities may punish those who issue invoices in violation of regulations according to law.

Issuing invoices that do not meet the requirements is an illegal tax act. The Measures for the Administration of Invoices of the People's Republic of China clearly stipulates that if invoices should be issued but not issued, or if invoices are not issued in a lump sum in accordance with the prescribed time limit, sequence and columns, the tax authorities shall order them to make corrections and may impose a fine of less than 1,111 yuan; Illegal income shall be confiscated.

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▎ This article was transferred from Tianjin State Taxation Bureau and Xiao Chen Taxation Bureau (ID: Xiaochenshuiwu), and was compiled and published by the accountant.

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