A: According to the Measures for the Administration of Invoices and its detailed rules for implementation, all invoices must be stamped with a special invoice seal.

Therefore, if the catering invoice is only stamped with the special tax seal at the tax office, it cannot be reimbursed and recorded. Because this kind of invoice is regarded as an informal invoice, reimbursement will be punished.

Quota invoice shall be purchased by the business unit with the tax registration certificate, and the business unit shall pay the tax within the specified time. When paying taxes, you should return the original invoice to the tax department, which will collect taxes according to how many invoices you have issued.

Quota invoice rules of use

These invoices are activated as a whole when used, and shall not be used separately; Shall not lend, transfer or invoice; Report the usage of invoices as required, and establish invoice register.

Units and individuals who use tickets shall, in accordance with the provisions, establish an invoice storage system, which shall be kept by a special person and stored in a special warehouse (cabinet), and shall not lose or destroy the invoice stub and invoice register without authorization. The invoice stub and invoice register that have been issued shall be kept for five years and shall be destroyed after being submitted to the competent tax authorities for examination and approval.

If the invoice is stolen, lost, damaged (torn), etc., it is necessary to find out the reason and report it to the competent tax authorities in writing, and apply for reporting the loss as invalid.

The minimum tax amount stipulated in various places is uncertain. First, it depends on the nature of the business. It depends on the location of the business. It depends on your business field. They will have someone to look at the place where you operate, and then give you a minimum tax standard according to the regulations of the tax department.