Units and individuals selling goods, providing services and engaging in other business activities, and collecting money from foreign operations, the payee shall issue an invoice to the payer; Under special circumstances, the invoice will be issued by the payer. (such as purchasing waste materials, agricultural and sideline products, etc.). )

All units and individuals engaged in production and business activities shall ask the payee for invoices when purchasing goods, receiving services and paying other business activities. At the same time, it puts forward a prohibitive provision for the party that obtains the invoice: it is not allowed to ask for changing the name and amount.

Extended data

First, when issuing invoices, we should pay attention to the following points:

1. Before using the whole invoice, the seller should carefully check whether there are any missing pages, wrong numbers, no invoice producer seal or unclear printing. If problems are found, they should be submitted to the tax authorities for handling.

2. After the whole invoice is used, it should be filled in the order of numbers, with complete items, true contents and clear handwriting, and all copies and prints are completely consistent. Fill in the invoice shall not be altered, dug or torn.

3. Invoices shall be filled in column by column within the prescribed time limit, and affixed with the financial seal of the unit or the special seal for invoices. Without the approval of the tax authorities, invoices shall not be disassembled and used, and the scope of use of professional invoices shall not be expanded by itself.

4. Units and individuals who fill out invoices must issue invoices when business occurs and business income is confirmed. Invoicing is not allowed when there is no business operation.

5. The seller shall issue invoices within the specified scope of use, and shall not buy, sell, lend, transfer or issue invoices as an agent.

6. The invoice issued by the seller using the electronic computer shall be approved by the competent tax authorities, and the off-machine invoice under the unified supervision of the tax authorities shall be used. After the invoice is issued, the stub should be bound into a book by serial number.

Two, in the process of obtaining invoices, should pay attention to the following points:

1. When the buyer asks for the invoice from the other party, it shall not ask the other party to change the name of the goods or taxable services, nor shall it ask for a change in the price tax amount;

2. The buyer can only obtain the invoice from the seller in the place where the business takes place, and shall not falsely issue the invoice or issue the invoice on his behalf;

3. After obtaining the invoice, the buyer has the right to ask the other party to reissue it if it finds that it does not meet the issuance requirements.

Baidu Encyclopedia-Invoice Issuing