reiterate again! The unified notice from the Ministry of Finance on the replacement of invoice supervision seals! It is related to everyone's invoice reimbursement in 2019, and it is recommended that you must notify them in place!
important notice. The
invoice issued after January 1 must be a new version of the invoice, otherwise
. In January, many company finance departments have issued the "Notice on the Renewal of the Invoice of 
019" on the Renewal of the Procuratorial Seal" , clarifying that the invoice issued after January 1 must be a new version of the invoice, otherwise it will not be reimbursed!
The unit accountant who has not yet implemented the notice, we must hurry up before the New Year!
All departments of the company:
In accordance with the provisions of the "Notice of the State Administration of Taxation on Doing a Good Job in the Transition Period of the State Taxation and Local Tax Collection and Administration System Reform" (Tax General Issue Document No. 68, 2018) and the "Announcement on Matters Related to Tax Institutions Reform", will use the new version of invoices from January 1, 2019.
When obtaining invoices issued on and after January 1, 2019, each department must pay special attention to the new version of the invoice, otherwise the Finance Department will not reimburse.
Each department can use this as a manual to check whether the invoice is the latest version when obtaining the invoice.
Note: This notice is only for the replacement of the invoice supervision seal. Other regulations obtained by the invoice remain unchanged. For details, please contact the Finance Department to confirm in time to avoid unnecessary losses.
What is the new version of invoice?
mainly depends on the supervision seal!
The newly enabled invoice supervision seal is like this
▼
. Invoice supervision seal: is modified accordingly to the newly enabled invoice supervision seal by the tax bureaus of each province (autonomous region, municipality).
. Invoice board type: is elliptical in shape, with a long axis of 3 cm, a short axis of 2 cm, and a side width of 0.1 cm. A thin line is engraved with the inner ring. The upper ring is engraved with the words " National Unified Invoice Supervision Seal " is engraved with the words "State Administration of Taxation" in the middle, and the lower ring is engraved with the words "×× Province (Region, Municipal) Taxation Bureau". The lower ring is engraved with the words "Jiangsu Provincial Taxation Bureau", "Shanghai Taxation Bureau", "Inner Mongolia Autonomous Region Taxation Bureau", and "Xinjiang Uygur Autonomous Region Taxation Bureau". The font is 7 pounds in Kai style and the printing color is bright red.
. Electronic invoice service platform (self-built + three-party) upgrade time: Complete the upgrade work before December 31, 2018; before the upgrade, the generated VAT electronic ordinary invoice layout file can continue to use the invoice supervision seals of the State Tax Bureaus of each province, autonomous region, municipality directly under the Central Government and municipalities with independent planning status. After the invoice is replaced with the invoice for the supervisory seal, the six invoices of
can no longer be used! Compare and self-examination!
The main categories of invoices obtained by the company's daily operations are as follows:
The following details show the specific styles of invoices of the main types after the exchange version, which is convenient for comparison and viewing.
. Special VAT invoice "maintain the same"
invoice supervision seal has not been changed, it is oval in shape, and the upper ring is engraved with the words "National Unified Invoice Supervision Seal"; the middle is engraved with the name "province, autonomous region, municipality directly under the central government, and the lower ring is engraved with the "produced by the State Administration of Taxation".
. VAT ordinary invoice (folding) "maintain the same"
invoice supervision seal has not been changed, it is oval, the upper ring is engraved with the words "National Unified Invoice Supervision Seal", the middle is engraved with the name "Provincial, Autonomous Region, Municipality, and City with independent planning status" and the lower ring is engraved with the "Producer of the State Administration of Taxation".
. VAT ordinary invoice (volume type) "maintain the same"
invoice supervision seal has not been changed, it is oval, the upper ring is engraved with the words "National Unified Invoice Supervision Seal", the middle is engraved with the name "Provincial, Autonomous Region, Municipality, and City with independent planning status" and the lower ring is engraved with the "Producer of the State Administration of Taxation".
. VAT electronic ordinary invoice "change version"
new invoice supervision seal is elliptical, the same specifications as the original invoice supervision seal, and a thin line is engraved on the inner ring.The upper ring carries the words "National Unified Invoice Supervision Seal", the middle is engraved with the words "State Administration of Taxation" and the lower ring carries the words "xxx Taxation Bureau", such as "Sichuan Provincial Taxation Bureau".
5. The unified invoice for motor vehicle sales "change version"
The new invoice supervision seal is elliptical, the same as the original invoice supervision seal, and a thin line is engraved on the inner ring. The upper ring carries the words "National Unified Invoice Supervision Seal", the middle is engraved with the words "State Administration of Taxation" and the lower ring carries the words "xxx Taxation Bureau", such as "Sichuan Provincial Taxation Bureau".
6, "change version" of the used car sales uniform invoice
New invoice supervision seal is elliptical, the same specifications as the original invoice supervision seal, and a thin line is engraved on the inner ring. The upper ring carries the words "National Unified Invoice Supervision Seal", the middle is engraved with the words "State Administration of Taxation" and the lower ring carries the words "xxx Taxation Bureau", such as "Sichuan Provincial Taxation Bureau".
7. General machine invoice "change version"
New invoice supervision seal is elliptical, the same specifications as the original invoice supervision seal, and a thin line is engraved on the inner ring. The upper ring carries the words "National Unified Invoice Supervision Seal", the middle is engraved with the words "State Administration of Taxation" and the lower ring carries the words "xxx Taxation Bureau", such as "Sichuan Provincial Taxation Bureau".
8. General quota invoice "change version"
The new invoice supervision seal is elliptical, the same specifications as the original invoice supervision seal, and a thin line is engraved on the inner ring. The upper ring carries the words "National Unified Invoice Supervision Seal", the middle is engraved with the words "State Administration of Taxation" and the lower ring carries the words "xxx Taxation Bureau", such as "Sichuan Provincial Taxation Bureau".
9. The itinerary for air transportation electronic ticket "maintaining the same"
invoice supervision seal has not been changed, it is oval, the upper ring is engraved with the words "National Unified Invoice Supervision Seal" and the lower ring is engraved with the words "Produced by the State Administration of Taxation".
0, taxi invoices and passenger invoices "change version"
New invoice supervision seal is elliptical, the same specifications as the original invoice supervision seal, and a thin line is engraved on the inner ring. The upper ring carries the words "National Unified Invoice Supervision Seal", the middle is engraved with the words "State Administration of Taxation" and the lower ring carries the words "xxx Taxation Bureau", such as "Sichuan Provincial Taxation Bureau".
Other invoices with unlisted styles, including tickets, general manual invoices, and medical and health clinic (hospitalization) charging invoices. Any invoice supervision seal that does not have the words "State Administration of Taxation" needs to be revised into a new invoice supervision seal, as shown in the following picture:
Finally, I would like to remind you that must be reimbursed carefully in 2019, use invoices in standardized manner, and do not relax!
Source: Taxation front line, Second Brother Tax Taxation (author: Second Brother), Finance and Taxation Workplace, and the intermediary accounting titles of China Accounting Online School are sorted out and released.
