1. Invoice code is the code given by the tax department. When querying the authenticity of the invoice, you need to enter the invoice code. Ordinary invoice is 12 digits. The codes of special VAT invoices and ordinary invoices are 10 digits.
2. Tear the invoice by hand. The amount on each invoice is fixed, so it is universal without writing the name of the invoice company, and because each invoice only needs to be torn directly according to the required amount, it becomes a hand-torn invoice. Hand-torn invoice is a kind of invoice printed in advance by the tax department. After shopping, the service staff will invoice the customer. You can register the machine to print invoices, but you are not allowed to tear the invoices by hand. Therefore, in order to prevent illegal reimbursement, it is stipulated that invoice serial number cannot be reimbursed.
1. What are the invoice management regulations?
1. Lending, transferring or introducing others to transfer invoices, invoice producer seals and special anti-counterfeiting products for invoices.
2. Receiving, issuing, storing, carrying, mailing or transporting invoices that you know or should know are printed, forged, altered, illegally obtained or invalidated without permission.
3. Use invoices through disassembly.
4. Expand the scope of use of invoices.
5. Use other vouchers instead of invoices.
Second, is it illegal to reimburse the meal invoice by serial number?
1. If the reimbursement is made in accordance with the regulations during the reimbursement process, it will not violate the regulations. However, if the serial number is broken for reimbursement many times, it will be regarded as a fake invoice and belongs to a split invoice. It belongs to the special invoice for value-added tax that has not been obtained according to the regulations.
2. In case of "obtaining false special invoices for value-added tax in good faith", the declared tax deduction shall be recovered according to law, and the value-added tax shall be paid without additional fines.
If there are consecutive invoices with serial numbers in the reimbursement, the invoices may be inconsistent with the authenticity of the business. Therefore, in order to prevent illegal reimbursement, it is stipulated that invoice serial number cannot be reimbursed.
Legal basis:
Measures of People's Republic of China (PRC) Municipality on Invoice Management
second
Units and individuals that print, purchase, issue, obtain, keep and hand in invoices within the territory of People's Republic of China (PRC) (hereinafter referred to as units and individuals that print and use invoices) must abide by these measures.