The electronic invoice does not have a seal, which is usually caused by the invoicing software not being set up. If it is opened in PDF format, you can select "Comments and Form Documents and Stamps" in the print selection interface to print it out to have a seal. The electronic invoice service platform processes the tax control data and electronically signs it, and finally generates a voucher (PDF) file of the invoice and sends it to the enterprise's ERP system. After the enterprise ERP system receives the electronic invoice information, it can be pushed to the user's mobile phone via SMS, email, APP, etc., and consumers can view and download the electronic invoice information.

1. What are the basic contents of the invoice?

The "Implementation Rules of the Invoice Management Measures" stipulates that the basic contents of the invoice include: the name of the invoice, the track number, the number and purpose of the invoice. , customer name, opening bank and account number, product name or business item, unit of measurement, quantity, unit price, amount in upper and lower case, biller, date of billing, name (seal) of the billing unit (individual), etc.

2. What is the classification code of the invoice?

The classification code of the invoice is a set of 12-digit numbers set according to certain rules to facilitate the identification of invoices. It is printed uniformly on the In the first row in the upper right corner of the invoice, the invoice classification code is an important symbol to distinguish the old and new versions of the invoice.

3. What is an invoice number?

The invoice number is an 8-digit sequential number set on the invoice according to certain rules in order to facilitate the management of invoices and prevent illegal activities such as invoice fraud. , printed uniformly in the upper right corner of the invoice, below the classification code.

4. What are "professional invoices"?

Professional invoices refer to deposits, loans, remittances, transfer certificates, and insurance certificates of state-owned financial and insurance enterprises; and those of state-owned postal and telecommunications enterprises. Stamps, postal bills, telephone and telegraph receipts; passenger tickets and cargo tickets from state-owned railways, civil aviation enterprises and state-owned highways and water transport enterprises in the transportation department.

The words "National Unified Invoice Supervision Seal" are printed with the words "National (or local) Taxation Bureau Supervision" printed below, and in the middle are the province (city, district) and city (county) where the invoice supervision tax authority is located. The full name or abbreviation of "," shall be in the font of the relevant competent departments of the State Council or the people's governments of provinces, autonomous regions, and municipalities directly under the Central Government. It may not be overprinted with the invoice production supervision seal of the tax bureau. However, professional invoices contracted or leased by the above-mentioned units to non-state-owned units and individuals for operation or used in the form of state-owned private operations, as well as other invoices from the above-mentioned units, shall be overprinted with the invoice production supervision seal and included in the scope of invoices managed by the tax authorities.

The difference between special invoices and ordinary invoices. In addition to having the functions and effects of ordinary invoices, special invoices are also important documents for taxpayers to calculate the tax payable. Compared with ordinary invoices, they have the following differences:

(1) Different scope of use

Special invoices are generally used for VAT taxable items engaged in production and operation between general taxpayers; while ordinary invoices can be used for all taxpayers’ Business activities, of course, also include production and business growth of general taxpayers. An ordinary invoice is just a commercial voucher, while a special invoice is not only a commercial voucher, but also a tax deduction voucher.

(2) The content reflected on the face of the ticket is different

The special invoice must not only include the content recorded in the ordinary invoice, but also record the tax registration number, address, phone number, and bank account of both the buyer and seller. and tax amount, etc.

(3) Different copies

Special invoices must not only have the copies of ordinary invoices, but also have tax deduction copies.

(4) The prices reflected are different

The price reflected in the ordinary invoice is the price including tax, and the tax is not separated from the price; the price reflected in the special invoice is the price excluding tax, tax Enter separately from the price. Small-scale VAT taxpayers and non-VAT taxpayers are not allowed to purchase and use special VAT invoices.

Therefore, the calculation of value-added tax is the same when issuing ordinary invoices and special invoices. However, when issuing special invoices, the purchaser meets the deduction conditions (for example, the purchaser is a general taxpayer, and in the specified The input tax can be deducted by the time limit certification deduction, the purchase is not non-deductible goods, etc.), but when issuing ordinary invoices, except for agricultural product invoices, transportation invoices, and small-scale purchases of tax control machines, the purchaser cannot deduct it.