Business tax invoice is a taxpayer's definition corresponding to the title of "VAT invoice". In fact, the business tax invoice refers to the invoice received at the local tax bureau, because these invoices are subject to business tax. There is no such statement within the local taxation bureau.
At present, there are two kinds of business tax invoices: first, local tax authorities issue invoices internally, including "unified invoicing" and "construction invoicing", that is, taxpayers go to the grassroots units of local tax bureaus to provide taxable services, and local tax authorities issue invoices, and at the same time pay business tax, urban maintenance and construction tax, education surcharge and funds stipulated by the provincial government; Second, taxpayers directly go to the tax department to receive fixed or manual invoices, but the local tax department has begun to implement taxpayers' online invoicing, monthly declaration and payment, and manual invoices have gradually withdrawn.
Taxpayer identification number in ordinary invoice. How to fill in the taxpayer identification number of the ordinary VAT invoice issued to individuals? Do you fill in your personal ID number? Do I still need to write the tax number for ordinary tickets issued to the government? What is the taxpayer identification number in the invoice received by the union?
1. The above problems are caused by the release of a tax document, which is the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on the Issue of VAT Invoice (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China AnnouncementNo. 16, 20 17). AnnouncementNo. 16 stipulates that "from July 20 1 July 71day, if the buyer is an enterprise, the taxpayer identification number or unified social credit code shall be provided to the seller when requesting the general VAT invoice; When the seller issues an ordinary VAT invoice for it, it shall fill in the taxpayer identification number or unified social credit code of the buyer in the column of "taxpayer identification number of the buyer". Invoices that do not meet the requirements shall not be used as tax vouchers.
2. The enterprises mentioned in this announcement include companies, unincorporated enterprises as legal persons, enterprise branches, sole proprietorship enterprises, partnerships and other enterprises. According to the announcement, the announcement applies to enterprises, and the scope of "enterprises" is limited to "companies, unincorporated enterprises as legal persons, enterprise branches, sole proprietorships, partnerships and other enterprises". Individuals or trade unions are not included in the announcement. Therefore, when issuing invoices to individuals or trade unions, it is not necessary to fill in the taxpayer identification number and ID number. Other units such as institutions do not need to fill in the taxpayer identification number, and the reason is the same.
3. In addition, the relevant person in charge of the Goods and Services Tax Department of State Taxation Administration of The People's Republic of China clearly stated in his answer to the issue of VAT invoice that AnnouncementNo. 12 of 2007 was issued on 1 month/day of 2007. 16 is only applicable to ordinary VAT invoices issued through the VAT financial invoice system. For industries that use invoices with enterprise names, such as e-commerce, refined oil distribution, etc. , the buyer's taxpayer identification number can not be filled in temporarily, and the invoice can still be issued according to the existing methods of the enterprise.