Invoice issue. Sales should be required to fill in the invoice, buyer shall in accordance with the provisions to obtain a copy of the invoice; taxpayer for electronic commerce must be issued or obtain invoices; invoice to fill in all of the time, is strictly prohibited "datouxiaowei" invoice; invoice must not be the use of provinces, municipalities directly under the central government, autonomous region, invoices should be stamped the special invoice seal; after issuing the invoice, such as sales return need to open the scarlet letter invoice, it is necessary to recover the original invoice and indicate the word "void" or made effective certificate of the other party; sales discounts and allowances, to recover the original invoice and indicate the "void", to re open the invoice.
VAT general taxpayers selling goods and taxable services, in addition to other provisions, must be issued to the purchaser of value-added tax invoices.
According to the 2010 December, the State Council revised the through the the people's Republic of invoice management measures ", the countries to promote the use of network invoice management system invoice. The specific measures for the administration by the competent tax departments under the State Council formulated.
Get invoice management. Units and individuals in the purchase of goods, accept business services or engage in other business activities to pay, to be required to obtain legal invoices. Not in conformity with the provisions of the bill, including the invoice itself does not conform to the provisions (IOUs, or forgery of false invoices, void of invoices, etc.), invoice does not conform to the provisions, invoice does not conform to the provisions, any unit or individual has the right to reject.