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What is the customer identification number of the VAT invoice?
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1 .201July 71day, if the buyer is an enterprise, the taxpayer identification number or unified social credit code shall be provided to the seller when requesting the general VAT invoice; When the seller issues an ordinary VAT invoice, it shall fill in the buyer's taxpayer identification number or unified social credit code in the column of "Buyer's taxpayer identification number". Invoices that do not meet the requirements shall not be used as tax receipts.

The above provision is a passage in AnnouncementNo. 16 of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China, and it is also the source of the most stringent invoice order recently. This article only emphasizes ordinary VAT invoices.

As we all know, ordinary invoice and VAT ordinary invoice are two different concepts. Ordinary invoices, such as general aircraft invoices (such as catering tickets and gas tickets), quota invoice, toll invoices, train tickets, air travel to travel itinerary, etc. No identification number is required. Of course, there is no place for you to stamp your tax number on invoices such as quotas and tolls.

In addition, the current regulations only require taxpayers to ask for special invoices for value-added tax, and must provide address, telephone number and account information to the seller. At present, it is not mandatory to fill in the contact address, telephone number and account number on the ordinary invoice.

For business people:

If the tax number column is filled in the ordinary invoice, the business personnel should provide the tax number on their own initiative; If there is no column, it will not be filled in. Comply with the provisions of the invoice management measures, and the invoice items are complete.

For financial personnel:

Financial personnel shall review the invoices submitted by business personnel. Invoices obtained after July 20 17 1 day should be filled with the tax number, but they can be returned for reissue.

Otherwise, the invoice will not be used as the proof of pre-tax deduction of enterprise income tax, which will increase the taxable income of enterprise income tax.

Two. When issuing VAT invoices, the seller shall truthfully issue the contents of the invoices according to the actual sales situation, and shall not fill in the contents inconsistent with the actual transactions as required by the buyer.

The VAT invoice here does not explicitly indicate that it is issued through the new VAT invoice management system, so it should include all VAT invoices in a broad sense, including ordinary invoices. That is, all invoices must be truthfully issued!

In fact, documents such as "Measures for the Administration of Invoices" and "Provisional Regulations on Value-added Tax" have long required invoices to be completely consistent with the contents of purchase and sale items. Whether to buy printing paper or toilet paper, a pack or a roll, and the unit price, be sure to write clearly!

After July 1, in principle, it is not allowed to issue invoices for "office supplies". If you write a batch of xx consumables, you must attach a detailed list of sales issued by the tax control system and stamp it.

Many enterprises can't get invoices for some expenses. Previously, there were loopholes in invoice supervision. Many people have received invoices for office supplies and labor insurance supplies for financial reimbursement. Anyway, they can't find out what office supplies they bought. However, in the future, shopping in the supermarket should be invoiced according to the actual purchase content, such as vegetables, fruits, meat,

Eggs can't even invoice office supplies! If the drawer issues an invoice similar to "office supplies" again, it will not meet the prescribed invoicing method and will be punished. If the buyer obtains this kind of invoice again, it can't be used as a tax voucher and faces losses such as input tax and pre-tax deduction, which is also a big loophole in financial internal control management.

Speaking of which, you may have questions, such as:

1. Our business is real office supplies, but it is not so detailed. I have a delivery note for accounting, and the amount is the same as the invoice. I have paid enough taxes. Is it necessary to make it so detailed? Or: I entered detailed information in the spreadsheet, but it was not from the billing system. Is it okay?

Whether it is internal control management or tax management, office expenses should be listed regardless of the amount. If the quantity is small, directly indicate the specific product name on the invoice, such as glue, paper clips, stapler, etc. The quantity is attached with a list, and the list of special VAT invoices must be issued from the tax control system.

I'm the caterer. Do I have to order three taels?

If it is an enterprise that produces and sells goods, you can open whatever your products are. For example, if your product is a computer, you can open a "computer". There is no rule that you should turn on the monitor, the mainframe and the hard disk. Announcement 16 is aimed at general invoicing, such as "office supplies" and "batch materials". This is mainly done by commercial enterprises, which generally do not process and assemble, and sell whatever they buy.

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If there are fiscal and taxation problems, seek tax solutions. If there are fiscal and taxation problems, please seek tax solution!

Related Questions and Answers: Related Questions and Answers: What is the bank number? What's the point? Each bank has its own independent line number, which is used as an identification sign between banks for inter-bank payment and settlement.

The bank number of a bank is generally a code consisting of a set of twelve digits.

Specific inquiries can be made by calling bank customers.