Two. 1. According to the provisions of Article 23 of the Measures for the Administration of Invoices in People's Republic of China (PRC), invoices shall be truthfully issued column by column and sequentially within the prescribed time limit. Therefore, the columns of drawer, checker and payee on the invoice should be truthfully filled in column by column.
2. According to the Measures for the Administration of Invoices in People's Republic of China (PRC) and its detailed rules for implementation, invoices that do not meet the requirements shall not be used as financial reimbursement vouchers, and any unit or individual has the right to refuse to use them. Non-compliant invoices refer to invoices issued or obtained without the supervision of the tax authorities, or invoices with incomplete items, untrue contents, unclear handwriting, no financial seal or special seal for invoices, forged, invalid and other invoices that do not meet the requirements of the tax authorities. Therefore, the payee has the right to reject invoices that do not meet the requirements.
Special VAT invoices are printed under the supervision of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China, and are only used by general VAT taxpayers. They are not only important accounting vouchers for taxpayers to reflect their economic activities, but also legal vouchers for sellers' tax obligations and buyers' input tax. It is an important, decisive and legal special invoice in value-added tax calculation and management.
Carrying out special invoices for value-added tax is a key step of value-added tax reform. It is different from ordinary invoice, not only has the function of commercial voucher, but also the buyer has to pay value-added tax to the seller because of the tax deduction by invoice. It has the function of tax payment voucher. More importantly, the special VAT invoice links all the links of a product from the initial production to the final consumption, maintaining the integrity of the tax and reflecting the role of VAT.
Special VAT invoices usually have two names. Taking "100000 yuan" as an example, it can be divided into "100000 yuan version" and "limited100000 yuan version". Among them, the duty-free price of "100000 Yuan Edition" can exceed100000 Yuan, while the duty-free price of "100000 Yuan Limited Edition" cannot exceed100000 Yuan. In daily work, we should pay attention to distinction.
When issuing invoices, the invoice header should be consistent with the full name of the enterprise. VAT invoices after 20 17 and 1 must have tax numbers, and invoices that do not meet the requirements shall not be used as tax vouchers.
(Refer to Baidu Encyclopedia special VAT invoice)