The 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, law enforcement and inspection of the important basis.
The invoiced price is the price of invoicing, generally higher than the price of non-invoicing, because the invoicing will have to pay taxes, so to be cheaper, do not invoice -. The difference between the invoiced price and the non-invoiced price is actually a tax amount, which is the tax that the seller has to pay to the tax office. Invoicing is invoicing for reimbursement or warranty.
In addition to the contents of ordinary invoices such as unit price and price, invoicing unit, payee and invoicing date, the invoices also include the taxpayer's tax registration number, the amount of value-added tax (VAT) excluded, the applicable tax rate, and the amount of VAT payable.
The invoice is an original proof of recording business activities; the invoice is an important means to strengthen the financial and accounting management and protect the security of national property; the invoice is an important basis for tax audit; the invoice is an important tool to maintain the social order With the development of the market economy and the continuous expansion of commodity circulation, the invoice plays an increasingly important role in the whole social and economic activities, especially in tax collection and financial management. The role of invoices in the whole social and economic activities, especially in the tax collection and management and financial management.
1)The invoice refers to the purchase and sale of goods, provide or accept services and engage in other business activities, issued, collected, written proof of payment.
2)It is to determine the legal documents of the occurrence of business income and expenditure behavior, is the original basis for accounting, but also an important basis for tax audit.
Sellers, the provision of services and engage in other business activities of units and individuals, external business operations to collect money, the payee should be issued to the payer invoices; acquiring units and withholding agents to pay money, the payer to the payee invoices. In the invoicing, the following points should be noted:
(1) the selling party in the whole invoice before use, we should carefully check whether there is a missing page, wrong number, invoice joints without invoice supervisory seal or unclear printing and other phenomena, such as the discovery of the problem should be sent to the tax authorities to deal with.
(2) the whole invoice began to use, it should be filled out in number order, fill out the items are complete, the contents of the real, clear handwriting, all the joints at a time to rewrite, print, the contents of the exact same. The filled invoice shall not be altered, dug up, torn