Invoice issuance refers to the situation of issuing invoices according to laws and regulations. Based on the need to prove the transfer of ownership of goods and funds, accounting and tax management, when confirming business income, the payee should issue an invoice to the payer, and under special circumstances, the payee should issue an invoice to the payer. At the same time, the scope of invoicing is consistent with the scope of invoice use. Therefore, the payer shall not issue invoices when non-operating business occurs, and shall not issue invoices when settling business transactions between departments within the unit, and may use internal settlement vouchers.

Invoice issuance is an important link to realize its use value and reflect economic and business activities. Whether the invoice is issued is true, complete and correct is directly related to whether the expected purpose of invoice management can be achieved.

Invoice query method is as follows:

1. If this is the first query, please select "Query this invoice for the first time";

2. If the information code is printed on the invoice, please enter the information code and the invoice number in the "Invoice Number" column, enter the password in the "Password" column and press the "Query" key; If there is no information code on the invoice, please enter the invoice code and invoice number in the "Invoice Number" column on the right, directly enter the 18-digit invoice number in the old invoice, enter the password in the "Password" column, and press the "Query" key;

3. Some tax bureaus support the inquiry of invoice date, invoice amount and other detailed information, and can further check the authenticity of invoices.

Special invoices must be issued according to the following requirements:

1, easy to read;

2, shall not be altered;

3. The project is completed;

4, the ticket, the goods are consistent, and the par value is consistent with the actual amount charged;

5. Whether the content of each item is correct;

6. Fill in all copies, and the content and amount of the upper and lower copies are consistent;

7. Invoices and deductions are stamped with special financial seal or special invoice seal;

8. Issue special invoices within the prescribed time limit;

9. No forged invoices shall be issued;

10. Special invoices shall not be disassembled for use;

1 1. Special invoices that are inconsistent with the model formulated by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) shall not be issued.

legal ground

People's Republic of China (PRC) negotiable instrument law

Article 7 The signature on a negotiable instrument includes signature, seal or signature and seal.

The signature of the legal person or other organization that uses the bill shall be the signature of the legal person or other organization plus the signature of its legal representative or its authorized agent.

The signature on a bill of exchange shall be the real name of the party concerned.