Relevant regulations

1. The format, font, column number and content of the general VAT invoice are exactly the same as those of the special VAT invoice. According to the invoice number, it is divided into two copies and five copies. The basic coupon number is two coupons, the first coupon number is an accounting coupon, and the seller serves as an accounting voucher.

The second copy is the invoice copy, and the buyer takes it as the accounting voucher. In addition, in order to meet the needs of some taxpayers, an additional triple coupon, that is, five coupons, was added after the basic coupon for enterprises to choose to use.

Two, the second copy of the VAT invoice (ordinary invoice) is printed with anti-counterfeiting paper. The code is printed with special anti-counterfeiting ink, and the font of the number is also special. The colors of each couplet are blue, orange, green-blue, yellow-green and purple.

Three, where included in the "one machine, more votes" system (including trial operation) of the general taxpayer, since the date of inclusion, shall use the national unified VAT invoice, and through the anti-counterfeiting tax control system.

The competent tax authorities shall hand in or return to the tax authorities the old ordinary invoices that the general taxpayers have purchased but have not used; With the approval of the tax authorities, ordinary taxpayers can use invoices with their own names, allowing them to be temporarily included in the "one machine with multiple tickets" system to avoid the waste of inventory invoices.

Four. The general invoice price of value-added tax shall be uniformly formulated by the National Development and Reform Commission.

Five, the tax authorities at all levels should attach great importance to the trial operation of the "one machine, multiple tickets" system, and earnestly do a good job in the convergence of old and new ordinary invoices. It is necessary to grasp the situation, make overall plans and make reasonable arrangements to ensure the smooth implementation of the "one machine with multiple votes" system.

Extended data

rules and regulations

First, implement the refund system.

To improve the enthusiasm of consumers for invoices, the ultimate burden of value-added tax is consumers. From the design theory and practice of value-added tax, the value-added tax paid by consumers is not deductible, so invoices are not important to consumers and have nothing to do with their own vital interests.

This makes it possible for taxpayers to evade taxes. At present, many places encourage consumers to ask for invoices by means of invoice lottery, which has boosted the enthusiasm of consumers to ask for invoices, doubled the use of invoices and increased taxes.

Two, strengthen the construction of the legal system, as soon as possible to implement the tax control device.

First of all, improve the legal level of invoice management methods (including the system of refund by ticket), upgrade the "Measures" to "Law", and put ordinary invoices and special VAT invoices in the same important position, which is convenient for management and implementation. Secondly, we should vigorously promote tax control devices.

Three, enter the computer audit system

After the computer audit of special VAT invoices, taxpayers' evasion of state taxes by using special VAT invoices has been effectively controlled, and many good experiences and methods have been gained. The next step should be to use the existing information technology and network resources,

All the general VAT invoices are included together, because the current "Golden Tax Project" can meet the needs in terms of equipment and technology, and there is no need to invest huge sums of money.

Fourth, increase penalties and improve taxpayer compliance.

At present, many taxpayers refuse to issue invoices for various reasons when consumers ask for invoices, or they can issue invoices but have to increase taxes. Therefore, we must strictly control and severely punish the illegal acts of invoices, deal with them in a timely and serious manner, eliminate the taxpayer's fluky psychology in the bud, and ensure the smooth implementation of tax administration by votes.

In strict accordance with the relevant provisions of the tax administration law and invoice management measures, we will intensify the crackdown on the manufacture and sale of fake invoices, resolutely hand over those who violate the criminal law to judicial organs for investigation, purify the tax environment, and create a good atmosphere for ordinary invoice management.

Five, free supply of invoices, reduce the burden on taxpayers.

At present, ordinary VAT invoices are purchased by taxpayers and paid for use, which is not a small expense for taxpayers with frequent transactions and large votes, and also affects the enthusiasm of taxpayers to issue consumption invoices to some extent. Therefore, in order to reduce the burden of taxpayers after the implementation of the ticket tax refund system, we can study the way to provide taxpayers with free VAT invoices.

Baidu Encyclopedia-VAT Ordinary Invoice