Electronic tax bill number usually consists of multiple parts to ensure its uniqueness and traceability. In Yunnan electronic tax bill system, 18 digit electronic tax bill number can contain different information segments. Although the information provided does not specify the specific compilation rules, in general, the tax bill number may include the following elements:
1, region code: indicates the region where the invoice is issued, which may be similar to the first few digits of the VAT invoice code.
2. Year and Date: indicates the year and date of invoice issuance, and is used to track the time of invoice issuance.
3. Serial number: indicate the serial number of consecutive invoices issued in the same region and date to ensure that each invoice has a unique identification.
4. Check code: used to verify the accuracy of the tax bill number, which may be calculated by a specific algorithm.
To sum up, in 2023, Yunnan 18-digit electronic tax bill number follows certain rules, including codes reflecting information such as region, time, sequence and verification. The Law of People's Republic of China (PRC) on the Administration of Tax Collection does not directly involve the rules for the compilation of electronic tax bill numbers, but emphasizes that taxpayers need to file tax returns and provide relevant tax information according to legal requirements, and the compilation of standardized electronic tax bill numbers is an important link to ensure effective tax management and inspection. Specific rules for compiling electronic tax invoice numbers can be stipulated in relevant documents and notices of State Taxation Administration of The People's Republic of China or local tax bureaus.
Legal basis:
People's Republic of China (PRC) tax collection management law
Article 20
Taxpayers must truthfully file tax returns in accordance with the provisions of laws and administrative regulations or the time limit and content of tax returns determined by tax authorities in accordance with the provisions of laws and administrative regulations, and submit tax returns, financial and accounting statements and other tax payment materials required by tax authorities according to actual needs.