1. Policy provisions
1. According to Article 22 of the Measures for the Administration of Invoices of the People's Republic of China: "Invoices shall be issued in a lump sum in accordance with the prescribed time limit, sequence and columns, and stamped with special invoices."
2. According to Article 28 of the Detailed Rules for the Implementation of the Measures for the Administration of Invoices of the People's Republic of China: "When issuing invoices, units and individuals must fill them in according to the order of numbers, with complete items, true contents and clear handwriting, all of which are printed in duplicate, and the contents are exactly the same, and the invoice seal shall be affixed to the invoice joint and deduction joint."
tip: according to the document, what needs to be stamped on the invoice is the special invoice seal, and the official seal and financial seal do not meet the requirements.
ii. special circumstances
according to the document requirements, the invoice needs to be stamped with a special invoice seal in the invoice joint and the deduction joint. However, there are some special circumstances that need our special attention. 1. Uniform invoice for motor vehicle sales
According to the Notice of State Taxation Administration of The People's Republic of China on Issues Related to the Use of the New Uniform Invoice for Motor Vehicle Sales (Guoshuihan [26] No.479), "Uniform Invoice for Motor Vehicle Sales shall be stamped with the special invoice seal, and the deduction and tax return shall not be stamped with the seal."
2. Electronic ordinary VAT invoice
According to the Announcement of State Taxation Administration of The People's Republic of China on Issues Related to the Implementation of Electronic Ordinary VAT Invoice System (State Taxation Administration of The People's Republic of China Announcement No.84, 215), "If the drawer and the payee of electronic ordinary VAT invoice need paper invoices, they can print the format file of electronic ordinary VAT invoice by themselves, and its legal effect, basic use and basic use regulations are the same as those of ordinary VAT invoices supervised by tax authorities." Therefore, there are tax-controlled signatures and corporate electronic signatures on electronic invoices. Whether it is color printing or black-and-white printing, there is no need to find another billing unit to affix a special invoice seal.
Three Hot Answers
1. Can the invoice be stamped with a special financial seal or official seal?
a: no.
according to article 22 of the measures for the administration of invoices of the people's Republic of China (decree No.587 of the people's Republic of China and the State Council), invoices shall be stamped with special invoices.
2. The invoice is stamped with both the special financial seal and the special invoice seal. Is this OK?
answer no. The invoice only needs to be stamped with the special invoice seal.
3. The invoice is stamped with the special invoice seal, but the stamp is not clear. What should I do?
a: you can add a clear stamp next to it, or void or red-ink the invoice.
4. The special invoice seal on the invoice is covered backwards. Is the invoice still valid?
a: effective.
5. what will happen if the invoice is not stamped with the special invoice seal as required?
A: According to Article 35 of the Measures for the Administration of Invoices of the People's Republic of China (Order No.587 of the People's Republic of China and the State Council), if the special invoice seal is not affixed, the tax authorities shall order it to make corrections and may impose a fine of less than 1, yuan; Illegal income shall be confiscated.
6. Do you want to stamp the bookkeeping copy of the invoice?
Answer: According to Article 28 of the Detailed Rules for the Implementation of the Measures for the Administration of Invoices of the People's Republic of China: "When issuing invoices, units and individuals must fill in the invoices in the order of numbers, with complete items, true contents and clear handwriting, and print them all in duplicate, and the contents are exactly the same, and affix the invoice seal to the invoice joint and deduction joint." Therefore, the bookkeeping couplet does not need to be stamped.
7. The name of the special invoice stamp is inconsistent with the name of the seller. Is there something wrong with the invoice?
a: not necessarily.
if it is a company entrusted by the tax authorities to collect taxes, it is normal that the ordinary invoice issued on behalf of the merchants who collect taxes should be stamped with the special invoice seal of the entrusted company. At this time, the name of the special invoice seal is inconsistent with the name of the actual seller (merchant).
8. how to stamp the invoice issued on behalf of the company?
Answer: Special VAT invoices issued on behalf of the payee need to be stamped with the special invoice seal, and the special invoice seal issued by the tax authorities is not required; Ordinary invoices must be issued on behalf of the tax authorities.