Circular of the State Administration of Taxation on Relevant Issues Concerning the Issue of Value Added Tax Invoices Circular
The companies mentioned in this announcement include companies, non-corporate corporate entities, branches of enterprises, sole proprietorships, partnerships and other enterprises.
1. From July 1, 2017 onwards, when the buyer is an enterprise, a taxpayer identification number or a uniform social credit code shall be provided to the seller when requesting a general VAT invoice; and when the seller issues a general VAT invoice, The purchaser's Taxpayer Identification Number or Uniform Social Credit Code should be entered in the "Buyer Taxpayer Identification Number" column. Inconsistent with the provisions of the invoice, not as a tax certificate.
Second, when the seller issues the VAT invoice, the contents of the invoice shall be truthfully issued in accordance with the actual sales conditions and shall not be filled in according to the requirements of the purchaser and the content that does not conform to the actual transaction. When the seller issues the invoice, through the sales platform system and the VAT invoice tax control system background docking, the introduction of relevant information issued by the system, the contents of the invoicing data should be consistent with the actual transaction, such as inconsistent with the timely modification and improvement of sales platform system.
Value added tax invoice deduction common sense