The buyer provides the taxpayer identification number or social unified credit code, and issues an ordinary VAT invoice? When issuing a ticket, the drawer fails to fill in the tax number, and the drawer is of course responsible; If the buyer fails to provide or refuses to provide the taxpayer identification number or social unified credit code, the billing party shall not be responsible.

Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on the Issue of VAT Invoice (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China AnnouncementNo. 16, 2017);

1. Since July, 2065438 1 day, if the buyer is an enterprise, what is the ordinary value-added tax? The taxpayer identification number or unified social credit code shall be provided to the seller when issuing the ticket; Does the seller issue ordinary value-added tax for it? Tickets, should be in the "buyer taxpayer identification number" column to fill in the buyer taxpayer identification number or unified social credit code. Invoices that do not meet the requirements shall not be used as tax vouchers.