When a general taxpayer issues a special VAT invoice to other units, other units need to provide a copy of the general taxpayer's qualification certificate, a copy of the tax registration, a copy of the business license and a copy of the account opening permit.

That is, after obtaining the full name, tax registration number, detailed registered address, fixed telephone number, bank name and account number of the other party, and the other party has the qualification of general taxpayer, the special VAT invoice can be issued.

When issuing an ordinary VAT invoice, if it is issued to an individual, the above information is not needed. Just drive as a person. If it is sent to a company, the other company needs to provide the company's full name, tax number, registered address, fixed telephone number, bank name and account number.

If the institution does not have a tax registration certificate, it is not necessary to provide a tax number. Special VAT invoices cannot be issued to public institutions, only ordinary VAT invoices can be issued.

Extended information According to the provisions of Caishui (20 13)No. 106, forensic consulting services include forensic services, forensic services and consulting services.

1. Certification service refers to the business activities of units with professional qualifications that use detection, inspection, measurement and other technologies to prove that products, services and management systems meet relevant technical specifications, mandatory requirements or standards.

2. Forensic service refers to the business activities in which a unit with professional qualifications authenticates the economic activities and relevant materials of the entrusting party and issues a probative opinion. Including accounting certification, tax certification, legal certification, project cost certification, asset assessment, environmental assessment, real estate land assessment, architectural drawings audit, medical accident identification and so on.

3. Consulting service refers to the business activities of providing and planning information or suggestions on finance, taxation, law, internal management, enterprise operation and process management. Please judge whether it belongs to the scope of forensic consultation service according to the specific scope of the above documents and the specific content of our expert review. If you can't judge, you can contact the competent tax authorities with the contract documents for judgment.

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