what is a machine-printed invoice and what is a hand-torn invoice?
Machine-typed invoices are issued by computers, while hand-torn invoices are pre-printed by tax authorities. Machine-typed invoices can be registered, but hand-torn invoices cannot be named, so hand-torn invoices cannot be guaranteed!
how to fill in the hand-torn invoice.
Fill in the handwritten invoice
1, invoice header
2, invoice date
3, name of goods, specifications, model, quantity, unit price and amount (note case)
4, fill in the name of the drawer
5, the handwriting should be clear and cannot be altered
6. Stub stamp (tax is checked)
I'm a newly received invoice (smoking hotel), and I haven't opened it before. When I received the invoice, many people there didn't make it very clear. That big brother knows how to help me, so it's better to be more detailed.-Look at the back of the invoice for cost.
I've seen other people tear off the invoice directly before and let the customer write it himself. Is that all right? Then how can he fill in the last two copies? Can the first copy be different from the last two copies? This is a yin-yang ticket, and the tax bureau will impose a fine.
Measures of the People's Republic of China on the Administration of Invoices
Chapter IV Issuance and Custody of Invoices
Article 21 Units and individuals that sell goods, provide services and engage in other business activities shall collect money from foreign businesses, and the payee shall issue invoices to the payer; Under special circumstances, the payer will issue an invoice to the payee.
article 21 all units and individuals engaged in production and business activities shall obtain invoices from the payee when purchasing goods, receiving services and paying for other business activities. When obtaining an invoice, it is not allowed to change the name and amount.
article 22 invoices that do not meet the requirements shall not be used as financial reimbursement vouchers, and any unit or individual has the right to reject them.
Article 23 Invoices shall be issued according to the prescribed time limit and sequence, column by column and all times in a lump sum, and stamped with the financial seal or special invoice seal of the unit.
article 24 the use of electronic computers to draw up invoices must be approved by the competent tax authorities, and the off-machine invoices under the unified supervision of the tax authorities should be used, and the stub copies after drawing up should be bound into a book according to the serial number.
what do you usually write for the signature of a hand-torn invoice?
Name or company of the seller
What is a hand-torn invoice
Hand-torn invoice is an invoice filled by hand.
Invoice is divided into machine-printed invoice and hand-torn invoice, which is a kind of invoice printed by the tax department in advance and issued by the service personnel after shopping. Machine-printed invoices can be registered or unregistered, and hand-torn invoices can be unregistered.
what's the difference between c-torn invoices and quota invoice?
the difference is that both the special VAT invoice and the ordinary VAT invoice are issued by the anti-counterfeiting tax control computer, but the special VAT invoice can be used to offset the VAT output tax in the tax payable by the purchasing unit, while the ordinary VAT invoice and other invoices have no such function. Handwritten invoices can hand-write various contents and data on invoices. Quota invoice is that the sales amount has been printed on the invoice in advance when printing the invoice, and it is not necessary to fill it in when using it.
the types and nature of invoices, and what kind of invoices are hand-torn invoices? Is it formal?
Type of invoice:
1 Special VAT invoice: 1) Special manual VAT invoice: (currently in use) four thousand yuan in Chinese, seven thousand yuan in Chinese and four thousand yuan in Chinese
four hundred thousand yuan in Chinese, seven hundred thousand yuan in Chinese
four hundred thousand yuan in Chinese, one hundred thousand yuan in Chinese and seven thousand yuan in English
2) Special VAT invoice for computer version:
four computers and seven computers
2, Ordinary invoice:
quadruple industrial six-link industrial triple additive repair
six-link processing and repair triple temporary operation triple commercial retail
quadruple commercial retail six-link commercial retail five-link commercial wholesale
quadruple gas station quadruple sandstone
five-link automobile repair (minor repair) six-link automobile repair (overhaul) motor vehicle sales
grain sales, agricultural products acquisition, waste materials acquisition
. Temporary operation of 57X111 volumes, simplified version of 75X111 volumes, simplified version of
seven copies of commercial special invoices, four copies of computer sales list
Contents of invoices
1. Basic contents of invoices: invoice name, track number, joint number and purpose, customer name, bank and account number, product name or business item, unit of measurement, quantity, unit price, amount in words and figures, drawer, etc.
second, the basic copy of the invoice is triplicate: the first copy is the stub copy, and the drawer keeps it for future reference; The second copy is the invoice copy, and the receipt is used as the original voucher for payment or collection; The third copy is the bookkeeping copy, and the drawer is the original voucher for bookkeeping. The basic copy of the special VAT invoice also includes the third copy as the deduction copy, and the collecting party as the proof of tax deduction.
receipt and purchase of invoices
1. Units and individuals that have gone through tax registration according to law apply to the competent tax authorities for receipt and purchase of invoices after obtaining tax registration certificates.
2. Units and individuals applying for invoice purchase shall apply for ticket purchase, provide the identity certificate of the agent, tax registration certificate or other relevant certificates, and the impression of the special seal for finance or invoice, and issue the invoice purchase book after being audited by the competent tax authorities.
3. Units and individuals that need temporary use may directly apply to the competent tax authorities for issuance according to relevant regulations.
4. Units and individuals engaged in business activities outside the autonomous region or municipality directly under the Central Government shall apply to the local tax authorities for purchasing ordinary invoices on the strength of the certificates from the local tax authorities.
5. When the tax authorities apply for receiving and purchasing invoices from units and individuals engaged in temporary business activities in other provinces, autonomous regions and municipalities directly under the Central Government, they may require them to provide guarantors or pay a deposit of not more than RMB 11,111 according to the face value and quantity of the purchased invoices, and hand in the invoices within a time limit.
issuance of invoices
1. Units and individuals that sell products, provide services and engage in other business activities collect money from foreign businesses, and the payee shall issue invoices to the payer.
2. When issuing invoices, units and individuals must fill them out in numerical order, with complete items, true contents, clear handwriting, all copies copied and printed at one time, and the contents are completely consistent, and affix the financial seal of the unit or the special seal for invoices on the invoice and deduction.
3. The sales unit that issues the manual version of the special VAT invoice should be stamped with the uniformly engraved column stamp of the sales unit (including the name, address and telephone number of the sales unit, tax registration number, bank and account number, etc.) in the column of the special invoice.
custody of invoices
1. Units and individuals that use invoices should designate special persons to keep invoices, and units that use more tickets should establish a collection and storage account; Units that use special invoices for value-added tax shall be kept in a safe and shall not be lost.
2. The units and individuals that issue invoices, the invoice stub and the invoice registration book that have been issued, shall be kept for five years. After the expiration of the preservation period, it shall be destroyed after being inspected by the tax authorities.
cancellation of invoices
1. Units and individuals that issue invoices shall, at the same time as changing or canceling the tax registration, change and cancel the Invoice Receiving and Purchasing Book. The tax authorities shall check the use of invoices of enterprises, cut the unused blank invoices at the invoice producer's stamp, void them and collect them, and fill out the invoice cancellation form in triplicate. Enterprises (individuals) and enterprises (individuals) shall.
2. The general VAT taxpayer shall use up the special VAT invoice within two months from the date of receiving and purchasing it. If the whole book is not used within the time limit, the competent tax authorities shall cut a "V" in the invoice producer's stamp and fill it in .......
What is it like to tear up the ticket by hand in the service industry?
of course, if you want to buy an invoice, you should go to the tax bureau. Actually, I don't quite understand what you mean. Specifically, there are several kinds of invoices. Generally, the invoices used in the service industry are all quota invoice, which is also considered as hand-tearing, but the other kind is handwritten invoices, which are used in different industries.
quota invoice is a one-page triplicate, that is, stub copy, invoice copy and redemption copy. According to the face value, it is divided into nine versions, including five hundred yuan, two hundred yuan, one hundred yuan, five hundred yuan, two hundred yuan, ten yuan, five yuan, two yuan and one yuan, with 25 copies each. In order to encourage consumers' enthusiasm in shopping for tickets, quota invoice Tongfu implements scratch prize redemption, and the prize setting is specifically set as: 511 yuan for the first prize, 111 yuan for the second prize, 111 yuan for the third prize, and 5 yuan for the fourth prize. Generally, it will be found in service industries such as restaurants.
a handwritten invoice is also a hand-torn invoice. As the name implies, it is a handwritten invoice in triplicate, which is usually used by companies with small shops and low turnover.
If you are still unclear, you can email me [email protected]
Are there any requirements for printing invoices by machine and tearing invoices by hand?
Hand-torn invoices are generally in quota invoice, which means that the denominations are all 5 yuan, 11 yuan, 21 yuan, 51 yuan and 111 yuan. It is different to invoice by machine. You can invoice according to the actual amount. You can drive for a few cents.
what's the difference between hand-torn tickets and ordinary tickets?
The difference between hand-torn tickets and ordinary tickets:
Fixed tickets are also called hand-torn tickets, which are supervised by the local tax bureau. The ticket is marked with valid information such as invoice code, invoice number, payee and invoice denomination. Because this kind of invoice is torn by the driver from the passenger, it is commonly known as "tearing the ticket by hand". When purchasing this kind of invoice, you should leave an impression at the tax authority (local tax). Under normal circumstances, the financial chapter is used, which can save trouble. Hand-torn tickets are used by small-scale taxpayers, and the VAT rate of small-scale taxpayers is 3% (non-deductible).
general coupons are used by ordinary taxpayers, which are ordinary VAT invoices without deduction. Generally, there are only two coupons, one for the bookkeeping of the purchasing unit and one for the bookkeeping of the own unit. The special seal for invoices is made by the State Administration of Taxation, and it must have the tax number on it. This chapter is aimed at VAT invoices, ordinary invoices and other State Administration of Taxation invoices (except export invoices). The average taxpayer's VAT rate is 17% (deductible).
What's the difference between a tax control machine printing an invoice and a hand-torn invoice
Hand-torn invoices are generally issued by the tax bureau to individual business units, which are very small in scale and have very little operating income. Generally, they collect taxes in a fixed amount and rarely audit accounts;
The tax control machine is aimed at the company level, which requires a perfect bookkeeping mechanism to accurately calculate the company's income, costs, expenses, profits, etc. Generally, it is audited and collected, and occasionally it will come to tax inspection.
relatively speaking, the tax control machine has stricter control over invoicing.