I recently discovered that many people don’t understand value-added tax invoices. Every time I ask a question, I feel kind and funny. I often encounter invoices when I go to work. For example, you need a company to buy something. It's reimbursement. For example, if you sell something, a customer asks you for an invoice. Sometimes you may be confused. Especially when the company accountant tells you the value-added tax invoice, you simply don't understand what kind of invoice it is. Today, I will take you all to understand that the value-added tax invoice is not financial, but also some common sense.
This article mainly introduces value-added tax invoices.
VAT invoices are mainly divided into ordinary VAT invoices and VAT special invoices
VAT special invoices
VAT special invoices
The above picture is the special VAT invoice
special invoice is issued to general taxpayer enterprise. This invoice is deductible for value-added tax, so it is not used by individuals and small-scale enterprises, nor can it be issued to individuals and small-scale enterprises.
In the figure, 1 refers to the invoice code: 2 refers to , which is the invoice number: you can check the authenticity on the website of the IRS of the province where the invoice belongs to if you have these two information.
3 is the purchaser's Information, when requesting the other party to issue an invoice, you need to provide the information shown in Figure 3
4 is the password area. After you get the invoice issued by the other party, look at it. The password area should not exceed the box, otherwise it will Bring trouble to invoice verification.
5. Is the name, specification, unit and quantity of the goods to be issued by the other party
6 is the tax rate of the value-added tax invoice,Excluding tax amount, and tax amount, generally everything we buy is tax-included, and the amount in the total price and tax column can be matched.
7 is the seller’s company information
8 is the invoice stamp to be stamped by the seller. After receiving the invoice, check whether the invoice stamp is stamped, and the name and issuer company on the invoice stamp. Whether the names are consistent.
2. Ordinary VAT invoice
Ordinary VAT invoice
As shown in the figure above is the ordinary VAT invoice
. It's just that ordinary VAT invoices can't deduct VAT, so they are generally issued to individuals and small-scale enterprises, and those issued to individuals only need to fill in the name of the individual. For small-scale enterprises, you need the company name and taxpayer identification number .
Relatively speaking, ordinary VAT invoices are easier to issue than special VAT invoices. If your company is a general taxpayer and the counterparty in business is also a general taxpayer, you can ask the other party to issue special VAT invoices. To deduct the company’s value-added tax, please note that value-added tax deduction is valid for 180 days from the date of invoice issuance. Invoices that are not fully deductible during this period can be used for the next month. Then if the other party has a small-scale company, it is not eligible to issue special invoices, so only ordinary VAT invoices are needed.
I will briefly introduce it here today, I hope everyone has a general understanding of the value-added tax invoice, and don't make jokes at work.
