Personal consumption to merchants to ask for invoices can not provide a tax number
Restaurant requirements are not only unreasonable, but also illegal.
One, the issuance of ordinary VAT invoices, whether to fill in the tax number
The State Administration of Taxation stipulates that since July 1, 2017, the purchaser is an enterprise, the request for ordinary VAT invoices, the sales side should be provided with the taxpayer identification number or unified social credit code; the sales side of the issuance of ordinary VAT invoices for the sales side should be filled in the column of the "purchaser" taxpayer identification number. When the seller issues VAT general invoice for the seller, the taxpayer identification number or unified social credit code of the buyer shall be filled in the column of "taxpayer identification number of the buyer". Invoices that do not comply with the regulations shall not be used as tax vouchers.
Yes, you read it right, VAT general invoices do need to fill in the tax ID number, but only for enterprises.
Second, the enterprise must provide the tax number, whether individuals have to provide it
Let's look at another tax document, "Notice on Further Optimization of Camp Reform Taxation Service Work" (tax general hair No. 75 of 2016) stipulates that: Individual consumers who purchase goods, services, services, intangibles, or real estate, and ask for a VAT general invoice, do not need to provide the seller with the taxpayer's identification number, address and telephone number, account bank and account number information, nor need to provide relevant documents or other supporting materials.
So it is clearly stipulated here that individual consumers do not need to provide tax identification numbers when asking for invoices.
Three, this situation we do
Restaurants require individual consumers to provide a tax ID number before issuing invoices, which is not only unreasonable but also illegal. We can first communicate with the restaurant and actively negotiate with the restaurant to issue invoices. If the restaurant is still not open, we can directly contact the local tax department to respond directly to the situation, the restaurant must not only open the invoice may also face tax penalties.
China's national tax environment is extremely complex, whether it is the owner or an individual, although not financial, but must have fiscal awareness.
When it comes to finance and taxation, in addition to individuals, it can be said that this is also a big problem that all enterprises need to consider, even Jack Ma and Liu Qiangdong are among them, otherwise how could there be Jack Ma has no salary, and Liu Qiangdong's annual salary is only one dollar such a thing to appear?
In fact, the above use of this tax saving and tax avoidance, it is the "tax avoidance" of the book one of the many ways to avoid taxes, this book uses hundreds of real cases, a variety of tax avoidance combined to tell you how to correctly and reasonably avoid taxes.
Is not a lot of people think that tax avoidance issues only those outstanding financial will know, in fact, not, the boss is also to know a certain amount of knowledge of tax saving, so that the reasonable help the company to save money, so that you can maximize the revenue.
The book, Tax Shelters, was revamped and updated in 2021 to apply the new version of the tax code and take advantage of the latest incentives, so if you're a business owner, financier, or high-income earner, this is the perfect book for you to read.