2. The middle is the tax number. The Arabic numerals of 18 are 3.7 mm high and 1.3 mm wide, and the total width of 18 is 26 mm. ..

3. The height of the Chinese characters on the Fiona Fang row on the ID number is 4.2mm, the angle (included angle) of the row is 2 10-260 degrees, and the distance between the characters is 0.5mm (font style is imitation of Song Dynasty).

4. The main body of the special seal for horizontal invoice under the tax number is 4.6 mm high and 3 mm wide, and the distance from the center line of the extended seal to the top of the horizontal invoice is 4.2 mm (font imitation).

5. The horizontal number below the special invoice seal is 2.2mm high and 1.7mm wide, and the distance from the center line of the extended seal to the top of the horizontal number is10 mm. This horizontal number can be omitted when no numbering is needed.

Extended data:

Matters needing attention in issuing special VAT invoices:

1. Regardless of whether the purchased fixed assets can be deducted from the input tax, general taxpayers need to go to the competent tax authorities for authentication after purchasing fixed assets and obtaining special invoices to prevent the generation of detention tickets.

2. Taxpayers must issue special invoices for value-added tax within the prescribed time limit, and shall not advance or lag behind, such as the day when the goods are issued by means of advance payment, collection and acceptance, and entrusted bank collection and settlement.

3. Ordinary taxpayers receive special invoices for value-added tax in normal operation. Although there is no specified use period, taxpayers who have been disqualified as ordinary taxpayers must hand in blank special invoices and used special invoice stubs in time.

4. The deduction time for the special VAT invoice issued by the anti-counterfeiting tax control system certified by general taxpayers is limited to the current month, and the current input tax must be calculated in accordance with the relevant provisions of the VAT in the current month, otherwise it will not be deducted.

5. If the buyer refuses the special VAT invoice due to billing error, the seller must fill in the application form to the competent tax authorities within the certification period of the special invoice, and fill in the specific reasons and the information of the corresponding special invoice in blue on the application form, and provide the written materials issued by the buyer to explain the reasons for rejection, specific wrong items and correct contents, and issue the red special invoice and notice after reporting to the competent tax authorities for examination and confirmation.

Baidu Encyclopedia-New VAT Invoice

Baidu Encyclopedia-Special Seal for Invoice

Baidu encyclopedia-special invoice for value-added tax