2. All kinds of invoices must be stamped with the tax producer's seal, receipts and fund settlement bills must be stamped with the financial producer's seal, and there is a special financial seal or invoice seal or charge seal of the issuing unit, with the signature of the drawer or payee. For small-scale operators, individual industrial and commercial households and so on, it is really impossible to issue legal bills, which can be issued by the local tax authorities, and the invoices issued must be stamped with the seal of the issuing tax authorities.
3. Reimbursement invoices and receipts must clearly write the name of the unit that accepts the voucher (note that "Guilin University of Electronic Technology" should be written); Date of filling in the voucher; The content, quantity, unit price and amount of economic business, etc. The amount figures shall not be altered, and the case must be correct and consistent. Where the amount of the original voucher is wrong, it must be re-issued by the issuing unit, and it shall not be corrected on the original voucher. If there are errors in words and quantity, they can be corrected by the issuing unit, and the correction place must be stamped with the official seal of the issuing unit.
If the general taxpayer loses the invoice copy and deduction copy of the special invoice that has been issued, and it is proved that they are consistent before the loss, the buyer can use the copy of the corresponding special invoice bookkeeping copy provided by the seller and the tax declaration certificate of the lost special VAT invoice issued by the local competent tax authority of the seller, which can be used as the VAT input tax deduction certificate after being audited by the competent tax authority of the buyer.
If it is not certified before loss, the buyer shall submit the copy of the corresponding special invoice bookkeeping copy provided by the seller to the competent tax authority for certification. Certified copies of the Special Invoice Bookkeeping Joint issued by the local competent tax authorities of the seller and the Tax Declaration Form for Lost Special VAT Invoice can be used as VAT input tax deduction vouchers after being examined and approved by the competent tax authorities of the buyer.