Some basic knowledge about invoicing

Some basic knowledge about invoicing

1. Principles of invoicing
2. According to the principle of "all open", whenever units and individuals sell goods,、Providing services and engaging in other business activities，When collecting payments from external business operations，The payee shall issue an invoice to the payer；under special circumstances，Invoice issued by payer。

(such as waste material acquisition、Purchase of agricultural and sideline products, etc.) 2、The principle of "need" means that all units and entities engaged in production、Individuals operating activities purchasing goods，When making payments for services and other business activities，Ask the payee for an invoice。At the same time, prohibitive provisions are imposed on the party who obtains the invoice.：Not allowed

Require

Change product name and amount。

1. Invoice issuance specifications

Require

Invoices must be used to have an impact on economic and business activities，Invoices issued without payment collection will not produce legally binding vouchers and will not become legal financial receipts and expenditure vouchers.。Blank invoices only contain the true content of economic transactions.，reality、legitimate、Prescribe correctly，And stamp the invoice with a special seal，in order to become a legal receipt and expenditure voucher。

A correctly issued invoice. Not only can it reflect the ins and outs of financial receipts and payments in the purchase and sale of goods or the supply and receipt of services,，It also facilitates the tax department to conduct supervision and management and the accounting personnel to conduct revenue and expenditure review.，Prevent violations of financial disciplines from occurring。l、The time limit for issuing invoices is used by some taxpayers to evade taxes，To achieve this purpose by artificially advancing or delaying the issuance of invoices。therefore，It is necessary to determine a clear time limit for issuance。

Article 33 of the "Implementing Rules" stipulates，Units and individuals that issue invoices must issue invoices when business income occurs.。Invoices are not allowed to be issued before business operations have occurred。(1)Time of occurrence of business tax liability，The day when the taxpayer receives the business income payment or obtains the receipt for claiming the business income payment.。(2Taxable consumer goods produced by taxpayers，Pay tax at time of sale。

Taxable consumer goods produced by taxpayers for their own use are used in the continuous production of taxable consumer goods，No tax；used for other purposes，Pay tax when transferred for use。

1. Specific rules for issuing invoices
2. The authenticity of invoices must be maintained. Invoices must be issued truthfully.、Invoices are not allowed to be issued before business operations have occurred。When issuing invoices, the content must be true，All joints issued at one time，Complete content。
3. The integrity of invoicing must be maintained in all columns on the invoice page. It is set up for certain tax and financial verification. If you omit it at will, leave it blank. On the one hand, it cannot meet certain tax calculations and levies(Such as resource tax based on quantity、consumption tax)，On the other hand, it is also easy to create loopholes，Providing convenience for criminals to commit crimes。
4. Maintain the authenticity of invoices issued、integrity，stipulated some measures，If you fill in the numbers in order、Fill in all items，clear handwriting，Copy all at once、Print，And be careful not to use the company’s special financial seal or invoice seal, etc.。Specifically，The filling specifications for each item of the invoice are:；
5. Standards for filling in the purchasing unit: The purchasing unit must be filled in in full. Don't write abbreviations. Don’t forget to write down the purchasing unit。
6. The date for filling in the date of the invoice is the time when the purchase and sale business actually occurred.，Must be accurate。Must be issued on the day the sale occurs. No advance or delay。
7. Standards for filling in the name of goods or service itemsFilling in the name of goods or service items，First, write down exactly what kind of product it is and what kind of service it provides.，Never fill it in generally by broad category。
8. Specification、unit、quantity、Specifications for filling in the unit price、unit、quantity、The four items of unit price reflect the specific features of the goods and services sold. Must be filled in completely，must not be omitted。Only fill in these items clearly，This can facilitate the checking and storage of invoices and goods. Payment is made clearly，This will help strengthen financial review and tax supervision by tax authorities.。

’’5、Standards for filling in upper and lower case amounts. The number of upper and lower case amounts must comply with the standards.，Fill in correctly、Do not use simplified characters in capital letters for amounts.。Amounts in capital letters to yuan or jiao，After the word "元" or "角", the word "正" or "正" should be written.；Capitalized amount figures with points，Do not write the word "whole" after the word participle。There is no RMB printed before the capital amount figure. The three characters "RMB" should be added，There must be no blank space between the "RMB" Sanyu and the amount figure.。

Arabic numerals should be legible、Do not write consecutively。The RMB symbol "sheep" should be written in front of the Arabic amount numeral.。There must be no space between the RMB symbol "Sheep" and the Arabic amount figures.。The RMB number "Sheep" is written before the Arabic numerals. Do not write the word "yuan" after the number。

All Arabic numerals in yuan，In addition to indicating units and other circumstances. Always fill in to the nearest cent，without cents，The corner and minute positions can be written as "00"，or symbol "—"，The quantile with angles and no points should be written "o"，The symbol "-" cannot be used instead.。When issuing an invoice，The amount must be filled in in both uppercase and lowercase letters，Do not fill in the amount in lowercase only and not in uppercase 6、Instructions for filling in “Biller”。

When issuing an invoice, you must carefully fill in your name or stamp your private seal.，You cannot leave it blank or fill in only your first or last name，Or just fill in the job number，This is an important part of clarifying responsibilities。

1. Invoice handwriting，write clearly，easy to identify。Chinese characters should be written correctly，Avoid scrawling，Simplified Chinese characters that have not been published by the state are not allowed to be used.。
2. The invoice must be filled out by the business owner who receives the purchase in accordance with the law.。

The invoice must be filled out by the business owner's own handler who collects the invoice in accordance with the law. Don’t “do as the guest does”，Let customers fill it out themselves，What's more, we can't ignore the facts of the transaction and base it on the customer's illegal behavior.

Require

fill in，Do not buy small and open large，Give the other party economic "benefits"，Use this method to boost business。9、When issuing invoices, a special business invoice seal or a special financial seal must be stamped.。

Any invoice issued must be stamped with a special business invoice seal or a special financial seal.，Issuing an invoice is not a civil act conducted in the name of an individual citizen.，Rather, it is a more special civil act carried out in the name of an entity or individual that produces certain legal consequences.，Must be stamped with a special invoice seal or a special financial seal.，have legal effect。10、No duplicate invoices。

If the party who obtained the invoice copy loses the invoice copy,，You can apply to the invoice-issuing party for the issuance of ×× invoice on ×year×month×day，Indicate the name of the purchasing unit、Unit quantity of goods or services purchased、unit price、Specification、Case、Written proof of invoice track number, etc.，Never issue duplicate invoices，To prevent both parties from duplicating the basis of。

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