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, an important basis for law enforcement checks.

Invoicing regulations

Ordinary invoices

1, in the sale of goods, services and other business activities to collect money externally, the payer should be invoiced. Under special circumstances, the payer will issue invoices to the payee;

2. The invoices shall be issued in accordance with the prescribed time limit, order, column by column, all the joints at once and truthfully issued, and stamped with the invoice seal of the unit;

3. The use of computerized invoices shall be subject to the approval of the state tax authorities and the use of the state tax authorities uniformly supervise and control of the invoices outside of the machine, and the requirement of the stubs after the issuance of the number of sequence Bound into a book;

4. Invoice is limited to the units and individuals in the city and county within the scope of the use of invoices, across the scope of the city and county, should be used in the invoices of the place of business;

5. Issuing invoices to the units and individuals of the tax registration changes, should be corresponding to the invoices and invoice purchasing book for the change of formalities; cancellation of the tax registration should be canceled before the invoice purchasing book and invoices;

6. All units and individuals engaged in production and business, in the purchase of goods, services, and other business activities to pay money to the payee to obtain invoices, shall not be required to change the name and amount;

7. The invoices that do not comply with the provisions of the invoices shall not be reimbursed as a proof of reimbursement, and any unit or individual has the right to refuse to accept;

8. The invoices shall be used in the validity of the date, the expiration date shall be voided. They shall be invalidated after the expiration date.

Value-added tax special invoices

Taxpayers shall not issue value-added tax special invoices for the following behaviors: sales of goods or taxable services to individual consumers; sales of goods or taxable services subject to tax exemptions; sales of goods or taxable services by small-sized taxpayers; sales of goods exported through customs clearance; sales of taxable services outside the country; use of goods for non-taxable items; use of goods for collective welfare and individual welfare; use of goods for non-taxable items; use of goods for collective welfare and individual welfare; use of goods for collective welfare and individual welfare; use of goods for collective welfare and individual welfare; use of goods for collective welfare and individual welfare; and use of goods for collective welfare and individual welfare. for collective welfare and personal welfare; giving goods to others without compensation; providing non-taxable labor services to transfer intangible assets or sell real estate. Sales of taxable items to small-scale taxpayers can not issue special invoices.