The unit quantity must be filled in when the special VAT invoice is filled out by details. If the summary is filled in, only the summary amount can be filled in, and then a detailed list must be attached. The implementation of special VAT invoice is a key step in the VAT reform. Unlike ordinary invoices, it not only has the function of commercial vouchers, but also requires the buyer to pay VAT to the seller due to the implementation of tax deduction by indicating the tax on the invoice.

it has the function of tax payment voucher. The special VAT invoice links all the links between the initial production and the final consumption of a product, which keeps the integrity of tax and embodies the role of VAT.

There are usually two names for special VAT invoices. Take "111,111 yuan" as an example, it can be divided into "111,111 yuan version" and "limited to 111,111 yuan version". Among them, the tax-free price of the "111,111 yuan version" can exceed RMB 111,111, while the tax-free price of the "111,111 yuan limited version" cannot exceed RMB 111,111. In daily work, we should pay attention to distinction. Extended data

If the sales amount and the sales discount are written on the same sales invoice, the actual amount after the discount can be regarded as the sales amount, and the value-added tax can be calculated; If the sales amount and the discount amount are invoiced separately, the discount amount cannot be deducted from the sales amount.

when there is no sales list in the invoice, the process of adding a sales discount to the VAT invoice is as follows: move the mouse cursor to the line of a certain commodity, click the discount button, enter the number of discount lines and the ratio in the pop-up box, and the system will automatically calculate the amount of the sales discount.

after adding a sales discount, if you want to modify it, you need to delete the discount line before you can operate. No other line can be inserted between the commodity line and the discount line. When the invoice comes with the sales list, the process of adding sales discount to the VAT invoice is roughly the same as above. It should be noted that the sales discount can only be added to the sales list, and the system will automatically reflect it to the VAT invoice.

Baidu Encyclopedia-Special VAT Invoice