According to the spirit of the State Council's Provisional Regulations on Registration Management of Private Non-enterprise Units, Shanghai's Implementation Opinions on Registration Management of Private Non-enterprise Units, and Shanghai Finance Bureau and Shanghai Local Taxation Bureau's Notice on Bills and Tax Management of Social Organizations and Private Non-enterprise Units (No.98 of Shanghai Finance Bureau), and considering the particularity of kindergarten education in the use of bills, it is decided to add a unified invoice for kindergarten education in Shanghai (the ticket sample is attached).
First, social organizations and private non-enterprise units that have obtained registered tax registration certificates may apply to the competent tax authorities for the purchase and use of printed invoices. After approval, social organizations and private non-enterprise units will purchase a unified invoice for kindergarten education in Shanghai from the competent tax authorities with the printed invoice.
Two, "Shanghai kindergarten education unified invoice" is a handwritten invoice, the basic copy is four copies, the first copy is the stub copy (yellow box); Copy of the second invoice (reimbursement voucher of the woman's unit, brown ink printing box, anti-counterfeiting watermark paper, colorless fluorescent anti-counterfeiting mark, overprinted producer seal); Copy of the third invoice (reimbursement voucher of the man's unit, brown ink printing box, anti-counterfeiting watermark paper, colorless fluorescent anti-counterfeiting mark, overprinter producer seal); The fourth bookkeeping book (red and black ink print box).
3. The specifications of the unified invoice for kindergarten education in Shanghai are:127×177 = 36k; Code: 0662031141; Track number: Huer (62); Packing: 50 volumes/book, 40 volumes/bag.
4. The printing price of the Unified Invoice for Kindergarten Education in Shanghai is 6.90 yuan/copy; Issue price: 8.30 yuan/share.
Five, "Shanghai kindergarten education unified invoice" since May 2003 1 began to use.
6. The printing, purchase, use, distribution, cancellation, inspection and other management of the unified invoice for kindergarten education in Shanghai shall be implemented in accordance with the relevant provisions of the Measures for the Administration of Invoices in People's Republic of China (PRC), and offenders shall be punished.