Notes on invoicing:
Be sure to issue VAT invoices in accordance with the specified time limit, not in advance or behind, such as the use of payment in advance, consignment, entrusted to the bank to collect payment settlement for the day of the issuance of the goods; the use of payment for the day of receipt of payment for the payment of goods settlement; the use of credit and installment settlement for the day of the contractual date for the receipt of payment; Delivery of goods to others for sale for the day of receipt of the trustee to send the list of sales.
While there is no deadline for the use of special VAT invoices for general taxpayers in normal operation, taxpayers whose qualification as general taxpayers has been canceled must promptly surrender their special VAT invoices, including the blank special invoices and the stub coupons of the special invoices that have already been used; and general taxpayers that have undergone transformation, reorganization, merger, separation, joint venture, etc. must, in the same time as they change the tax registry, surrender their special VAT invoices, including the blank special invoices and the stub coupons of the special invoices that have already been used. used special invoices.
Invoice refers to all units and individuals in the purchase and sale of goods, provide or receive services and engage in other business activities, issued and collected business vouchers, is the original basis for accounting, but also audit authorities, tax authorities, an important basis for law enforcement checks. Receipts are the receipt of payment vouchers, invoices can only prove that the business occurred, can not prove whether the money received and paid.
Legal basis:
The People's Republic of China Enterprise Income Tax Law
Article VIII of the enterprise actually incurred in connection with the acquisition of income, reasonable expenditures, including costs, expenses, taxes, losses, and other expenditures are allowed to be deducted in the calculation of taxable income.