At present, the Measures for the Administration of Invoices does not expressly prohibit taxpayers from issuing invoices beyond the scope. On the contrary, the Measures for the Administration of Invoices emphasizes that taxpayers should issue invoices truthfully according to actual business conditions, otherwise it is an act of falsely issuing invoices.

Therefore, when an enterprise issues an invoice for its business, regardless of whether the business is "beyond the business scope", it should issue an invoice according to the actual business situation.

In addition, the policy solution of the State Administration of Taxation and the implementation of the policy of the local State Taxation Bureau after the reform of the camp are that taxpayers can issue VAT invoices on their own as long as there is real taxable business outside the business scope of the business license.

Extended data

function

1. Special VAT invoice is a commercial voucher. Because the tax is deducted from the purchase tax based on the invoice, the buyer has to pay the value-added tax to the seller, so it is also a tax payment voucher, which plays a legal role in proving the seller's tax obligation and the buyer's input tax.

2. All links of a commodity from initial production to final consumption can be connected by special VAT invoices. According to the tax amount indicated on the special invoice, each link is taxed and deducted, so that the tax is passed from the previous business link to the next business link until the goods or services are provided to the final consumers.

3. In this way, the sum of the tax payable indicated on the special VAT invoice issued by each link is the overall tax burden of the goods or services. Therefore, it embodies the characteristics of universal collection of value-added tax and fair tax burden

rule

Special VAT invoices must be issued in accordance with the following provisions:

1, fill in all items, and fill in all copies at one time. The content and amount of the two copies are the same.

2, clear handwriting, shall not be altered. If it is filled in incorrectly, a special invoice shall be issued separately, and the words "filled in incorrectly and invalid" shall be marked on the wrong special invoice. If the special invoice is invalid after being issued because the buyer did not ask for it, it should also be treated as an error.

3. Invoices and deduction forms shall be affixed with the special seal for unit invoices, and no other financial seals shall be affixed. According to the different versions of the special invoice, affix the special financial seal or invoice seal in the lower left corner or lower right corner of the special invoice to cover the column of "billing unit". The special seal for invoices uses red inkpad.

4. When taxpayers issue special invoices, they must affix the column of special invoice sales unit in advance. Don't fill in the column of "sales unit" manually. If it is filled in manually, it is a special invoice that is not issued according to the regulations, and the buyer shall not use it as a tax deduction certificate. Special invoice sales unit column is stamped with blue inkpad.

5. When issuing special invoices, the word "RMB" must be stamped before the total amount (in figures) in the columns of "Amount" and "Tax".

The names of the buyer and the seller must be filled in in detail and not abbreviated. If the company name is long, you can fill in the "Name" column in two lines, and if necessary, you can draw the upper and lower horizontal lines of the column.

6. If the goods are returned, the sales discount will receive the deduction coupons and invoices from the buyer.

7. In addition to the taxpayer's special financial seal, the special invoice issued by the tax authorities must also be stamped with the special VAT invoice issued by the tax authorities. The special seal is stamped in the middle of the bottom of the special invoice, using red inkpad. If the above seal is not affixed, the buyer shall not use it as a deduction voucher.

8. Special invoices shall not be issued for use.

References:

Baidu Encyclopedia-VAT Invoice