After the new car is licensed, the vehicle management office will keep the fourth copy of the car purchase invoice, a copy of the purchase tax, a copy of the compulsory insurance, a copy of the owner's ID card and the original vehicle certificate. The owner can take away the vehicle driving license, motor vehicle registration certificate (green copy), purchase tax payment certificate (blueprint) and iron license plate.
The car purchase invoice is in sextuplicate, and the vehicle management office will only take the fourth copy of the registration and put it in the file bag and seal it with other materials. If the retained invoice is also taken away by the vehicle management office, you can apply to the local competent tax authorities to issue an electronic invoice and replace the special invoice seal with an electronic signature. Its legal effect, basic use and basic use provisions are the same as those of ordinary VAT invoices.
The car purchase invoice is the motor vehicle sales invoice. One * * *, in sextuplicate, and it is a computer invoice in sextuplicate.
1 and 1 are invoice copies and payment vouchers of the purchasing unit, and the printing color is brown;
2. The second copy is the deduction copy, which is the tax deduction certificate of the purchasing unit, and its printing color is green;
3, the third is the tax return, retained by the vehicle purchase tax collection unit, and its printing color is purple;
4. The fourth copy is the registration copy, which is kept by the vehicle registration unit, and its printing color is blue;
5. The fifth copy is the bookkeeping copy, which is the bookkeeping voucher of the sales unit, and its printing color is red;
6. The sixth copy is a stub copy, which is kept by the sales unit and printed in black.
It is worth mentioning that in order to deepen decentralization, strengthen supervision and improve services, the state is promoting electronic invoices. You can apply for electronic invoices at the local competent tax authorities and use electronic signatures instead of special invoices. Its legal effect, basic use and basic use provisions are the same as those of ordinary VAT invoices.
In fact, it is also a good thing that the invoice is not refunded after the vehicle is licensed. After all, some "big head shrimp" may not be well kept and the invoice is lost. Once lost, the invoice cannot be reissued.
legal ground
Measures for the use of motor vehicle invoices
Article 1 In order to strengthen the management and service of motor vehicle invoices and standardize the use of motor vehicle invoices, these Measures are formulated in accordance with the Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection and its implementing rules, the Measures of People's Republic of China (PRC) Municipality on the Administration of Invoices and its implementing rules. Measures for the use of motor vehicle invoices
Article 2: Motor vehicle invoices mentioned in these Measures refer to special VAT invoices and unified motor vehicle sales invoices (including paper invoices and electronic invoices) issued by units and individuals selling motor vehicles (excluding used cars) (hereinafter referred to as "sellers") through the motor vehicle invoice issuing module in the VAT invoice management system. The invoicing software of the VAT invoice management system automatically prints the words "motor vehicle" in the upper left corner of the special VAT invoice. Motor vehicle invoices should be issued online through the invoicing software of the VAT invoice management system. According to the relevant regulations, specific taxpayers who do not use the internet to pay taxes or do not have the network conditions can issue motor vehicle invoices offline.