According to the Notice of State Taxation Administration of The People's Republic of China on Strengthening and Standardizing the Work of Issuing Ordinary Invoices by Tax Authorities (Guo [2004]1024), ordinary invoices should be issued by a designated person, usually by computer, and the billing records should be complete, accurate, reliable and unchangeable; If it is unconditionally distributed by computer, it can also be filled in manually. Whether it is written by computer or filled by hand, it must be stamped with the special seal for issuing invoices by tax authorities, otherwise it will be invalid.
Therefore, ordinary invoices issued on behalf of the tax authorities must be stamped with the special seal for invoice issuance, but it is not necessary to stamp the special seal for invoice issuance.
Can the stamp on the VAT invoice still be used if it is unclear?
No, if the stamp is very unclear, you can stamp another stamp in other blanks, but if it is a special invoice, be careful not to stamp it on the amount, which will increase the difficulty of invoice authentication. It is ok if you can see the company name and tax number, but it is recommended to reopen it.
According to the provisions of Article 22 of the Measures for the Administration of Invoices in People's Republic of China (PRC), invoices shall be issued at one time in accordance with the prescribed time limit, sequence and columns, and stamped with the special invoice seal.
Article 28 of the Detailed Rules for the Implementation of the Measures for the Administration of Invoices in People's Republic of China (PRC) stipulates that when issuing invoices, units and individuals must fill in according to the number order, complete the items to ensure the authenticity and legibility, print them in duplicate, and affix the special seal for invoices on the invoice and deduction.
According to the above regulations, all VAT invoices issued by enterprises must be truthfully issued at one time, and the policy emphasizes "one-time". Therefore, only one special invoice seal is allowed. If it is not clearly stamped, it is not allowed to stamp the second invoice special seal.
How to stamp the invoice? In fact, everyone