1. The price excluding tax and including tax will be listed separately on the VAT invoice, and the total invoice amount will be the price including tax.
2. The non-VAT invoice amount is after tax (including tax).
Extended data:
Invoice is the abbreviation of invoice, which is naturally formed in business activities, and is the legal voucher of financial revenue and expenditure and the original voucher of accounting.
195 1 the first national direct tax business conference put forward specific requirements for invoice management. 1986 In August, the Ministry of Finance formulated and issued the Interim Measures for the Administration of National Invoices. At this point, the invoice has a unified name and concept, and the national invoice management has also entered the track of standardization, institutionalization and legalization, which is another milestone in the history of invoice development in China.
China's current "People's Republic of China (PRC) Invoice Management Measures" was promulgated and implemented in 1993, and the revised version was implemented in February of 201/year, which strengthened invoice management and financial supervision, effectively guaranteed national tax revenue and maintained economic order.
Invoice plays an extremely important role in China's social and economic activities.
1, invoice has the characteristics of legality, truthfulness, uniformity and timeliness, and is one of the most basic original accounting vouchers;
2. Invoice is the carrier of recording economic activities and an important tool of financial management;
3 invoices are an important basis for tax authorities to control tax sources and collect taxes;
4. Invoice is an important means for the state to supervise economic activities, maintain economic order and protect national property safety.
Ordinary invoice and special VAT invoice:
Ordinary invoice: it is mainly used by business tax taxpayers and small-scale VAT taxpayers. Ordinary VAT taxpayers can also use ordinary invoices when they cannot issue special invoices. Ordinary invoices consist of industry invoices and special invoices.
The former is applicable to a certain industry and business, such as commercial retail unified invoice, commercial wholesale unified invoice, industrial enterprise product sales unified invoice, etc. The latter is only applicable to a certain business project, such as advertising fee settlement invoice, commercial housing sales invoice, etc.
Special invoices for value-added tax are the product of China's new tax system. It is an invoice set by the national tax department according to the needs of value-added tax collection and management, which is specially used for taxpayers to sell or provide value-added tax taxable items.
Special invoice not only has the connotation of ordinary invoice. At the same time, it also has a more special role than ordinary invoices. It is not only a financial income and expenditure voucher to record commodity sales and value-added tax.
Moreover, it is a legal certificate that both the seller's tax obligation and the buyer's input tax amount are recorded, and it is a legal certificate that the buyer deducts taxes, which plays a key role in the calculation of value-added tax.
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