What is billing settlement?

section 1 special invoice

special invoice is the product of the implementation of the new tax system in China, and it is an invoice specially used for taxpayers to sell or provide VAT taxable items. Special invoice not only has the connotation of ordinary invoice, but also has a more special role than ordinary invoice. It is not only a financial income and expenditure voucher that records the sales volume of goods and the value-added tax amount, but also a legal proof that records the tax obligation of the seller and the input tax amount of the buyer. It is also a legal voucher for the buyer to deduct the tax, and < P > plays a key role in the calculation and management of value-added tax.

I. Purchase of special invoices

(I) Conditions for purchasing special invoices

Special invoices are only available to ordinary taxpayers, and small-scale taxpayers and non-VAT taxpayers are not allowed to purchase them. General taxpayers are not allowed to purchase under any of the following circumstances.

1. The accounting is not perfect. That is, it is impossible to accurately calculate the output tax, input tax and taxable amount of value-added tax according to the requirements of the accounting system and the national tax authorities;

2. Unable to accurately provide the output tax amount, input tax amount, tax payable data and other relevant VAT information to the national tax authorities;

3. Whoever commits one of the following acts and fails to make corrections within a time limit after being ordered by the national tax authorities:

(1) printing special invoices without permission;

(2) buying special invoices from individuals or units other than the national tax authorities;

(3) borrowing special invoices from others;

(4) provide special invoices to others;

(5) Failure to issue special invoices as required;

(6) Failing to keep special invoices as required;

(7) Failure to declare the purchase, use and storage of special invoices as required;

(8) Failing to accept inspection by the national tax authorities as required.

4. All the goods sold are tax-free items.

(II) Procedures for Receiving and Purchasing Special Invoices

1. Apply for the Special Invoice Receiving and Purchasing Book

To receive and purchase special invoices, ordinary taxpayers must hold the Special Invoice Receiving and Purchasing Book. To handle the Special Invoice Purchase Book, you should first receive and fill in the Application for Receiving the Special Invoice Purchase Book (see Annex 22), and at the same time provide the following documents and materials to the competent tax authorities:

(1) A copy of the tax registration certificate stamped with the "General Taxpayer Confirmation Seal";

(2) the identity certificate of the agent (resident identity card, passport);

(3) the impression of the special financial seal or invoice seal of the company;

(4) Other documents and materials required by the national tax authorities. After examination and approval by the county (city) level tax authorities, the special invoice management department will issue the "Special Invoice Purchase Book".

2. The following documents are required for purchase

(1) Purchase Order for Special Invoice (see Annex 23);

(2) Special Invoice Purchase Book;

(3) the identity certificate of the agent (resident ID card, passport);

(4) When purchasing the special invoice for computer version for the first time, the following information shall also be provided:

① The configuration of computer equipment and the information of relevant professional computer technicians and operators;

② Special invoices issued by electronic computers and simulated samples of the monthly detailed list of the use and deduction of special invoices.

(5) Anti-counterfeiting and tax-controlled enterprises need to provide tax-controlled IC cards to purchase special invoices for tax control;

(6) Other documents and materials required by the national tax authorities.

3. Limited amount

Special invoices should be collected and purchased at the tax service hall of the competent tax authorities according to the denomination, quantity and ticket purchase method approved in the Special Invoice Collection and Purchase Book. The maximum number and denomination of special invoices received and purchased by ordinary taxpayers each time are determined according to their production scale and operation. The limit is approved or adjusted once a year and recorded in the Special Invoice Purchase Book.

The so-called limited amount means that in principle, ordinary taxpayers can only receive and purchase 1-2 special invoices of 1, yuan version, 1, yuan version or 1 yuan version and 1 special invoice of 1, yuan version at a time; Purchase 5 special invoices for computer version.

The so-called quota, that is, the average taxpayer who receives and purchases a special invoice of 1, yuan, shall have an annual sales of not less than 12 million yuan (inclusive, the same below); The annual sales of general taxpayers who receive and purchase the special invoice of 1, yuan version shall not be less than 1 million yuan for industrial enterprises and 1.8 million yuan for commercial enterprises. General taxpayers whose annual sales can't meet the above standards are only allowed to receive and purchase special invoices in thousand yuan version or hundred yuan version.

for ordinary taxpayers who really need to purchase special invoices beyond the limit due to production and operation, they should report to the local and municipal tax authorities for approval, but only one month's consumption can be purchased at most.

4, for the new to check the old

When a general taxpayer purchases a special invoice from the national tax authorities (except for the first purchase), he must first submit the stub of the special invoice that has been issued, declare the receipt, use, storage and tax payment of the special invoice, and then can purchase a new special invoice after verification.

old inspection is mainly to check whether the special invoices are purchased and used according to regulations; Whether the issuance of special invoices is consistent with the tax return.

5. Stamp the sales unit column of the special invoice

When the general taxpayer receives and purchases the special invoice (except the computer version), it must stamp the sales unit column of the special invoice on the spot in 1 to 4 copies, namely the stub copy, invoice copy, deduction copy and accounting copy.

The stamp of the sales unit column of the special invoice is engraved according to the content and format of the "sales unit" column of the special invoice. General taxpayers are not allowed to manually fill in the column of "sales unit" of special invoices. Anyone who fills in the column of "sales unit" by hand is not required to issue a special invoice, and the buyer shall not be used as a tax deduction certificate.

second, the use of special invoices

(1) the object of special invoices

special invoices are only used by ordinary taxpayers. General taxpayers selling goods (including goods deemed to be sold) and taxable services, and non-taxable services (hereinafter referred to as sales taxable items) that should be subject to VAT according to the detailed rules for the implementation of VAT, must issue special invoices to the buyers.

Under any of the following circumstances, special invoices may not be issued:

1. Selling taxable items to consumers;

2. Selling tax-free items;

3. Selling goods declared for export and selling taxable services abroad;

4. Use the goods for non-taxable items;

5. Use the goods for collective welfare or personal consumption;

6. Give the goods to others free of charge;

7. Providing non-taxable services (except those subject to VAT), transferring intangible assets or selling real estate;

8. Commercial retail consumer goods such as cigarettes, alcohol, food, clothing, shoes and hats (excluding the parts dedicated to labor insurance) and cosmetics shall not issue special invoices;

9. Industrial and commercial enterprises that produce and operate machinery, locomotives, automobiles, ships, boilers and other large-scale machinery and electronic equipment are directly sold to users.

When selling taxable items to small-scale taxpayers, special invoices are not required.

(II) Requirements for issuing special invoices

Special invoices must be issued according to the following requirements:

1. Clear handwriting;

2. It shall not be altered;

in case of errors, a special invoice shall be issued separately, and the words "invalid due to errors" shall be marked on the special invoice. If the special invoice becomes invalid after it is issued because the buyer does not ask for it, it should also be handled as an error;

3. Complete the project;

4. The ticket and the goods are consistent, and the face value is consistent with the actual amount collected;

5. The contents of each project are correct;

6. All copies are filled in at one time, and the contents and amounts of the upper and lower copies are consistent;

7. The invoice and deduction are stamped with the special financial seal or invoice seal;

8. Issue special invoices within the prescribed time limit;

9. Forged special invoices shall not be issued;

1. Special invoices shall not be used in disassembly.

if the special invoice issued does not meet the above requirements, it shall not be used as a tax deduction certificate, and the buyer has the right to reject it.

(III) Method of issuing special invoices

1. Requirements for filling in relevant columns

(1) The columns of "Name", "Address" and "Taxpayer Registration Number" of the purchasing unit and the selling unit shall be filled in full names and shall not be abbreviated;

(2) in the column of "Name of goods or taxable services", fill in the name and model of goods sold or taxable services provided. If there are many kinds of goods or taxable services sold, taxpayers can summarize and issue special invoices according to the goods with different tax rates;

(3) in the column of "unit price", fill in the unit price of goods or taxable services excluding VAT. If the taxpayer combines the price and VAT, it should first calculate the unit price excluding tax, and then fill in this column according to the unit price excluding tax. The mantissa of the unit price is generally reserved to "minute" below "yuan", and the reserved digits can be appropriately increased under special circumstances. If it is a summary of special invoices, this column can be left blank;

(4) In the column of "Amount", fill in the sales amount of goods sold or taxable services provided, excluding VAT tax, and the calculation formula is: sales amount = unit price excluding tax × quantity;

(5) in the "tax rate" column, fill in the value-added tax rate of 17% or 13% applicable to goods or taxable services; General taxpayers sell goods that can be calculated and paid value-added tax in a simple way according to regulations, and the collection rate in this column is 6%;

(6) in the column of "total price and tax", fill in the figures of sales (amount) of various goods and taxable services and the total amount of tax. Use the ""symbol to cap the lowercase numbers, and mark the ""symbol to cap the unfilled amount in words units;

(7) The "account bank and account number" column and telephone number of both buyers and sellers must be filled in truthfully, otherwise it will not be used as tax deduction voucher.

Example: Hefei Guanghua Co., Ltd. belongs to the general taxpayer. On July 8, 1997, it sold 1 lathe parts to Bengbu Volkswagen Co., Ltd. (the general taxpayer). The unit price (including tax) was 4 yuan, and the loan was * * * 4, yuan. It was settled by payment and delivery, and a special invoice was issued. Unit price including tax is 4

Unit price excluding tax for lathe parts =—————————————— = 341.88 (yuan)

1+tax rate 1+17%

Sales = 341.88× 1 = 3418.8 (yuan)

VAT amount = 3418. Special invoices are issued as follows (see Annex 24):

2. Summary issuance

In order to reduce the workload of issuing special invoices and reduce the use cost of special invoices, State Taxation Administration of The People's Republic of China stipulates that if there are many kinds of goods to be sold, special invoices can be issued in summary. If the tax rates applicable to the goods sold are inconsistent, special invoices shall be issued according to different tax rates. The columns of "UOM", "Quantity" and "Unit Price" need not be filled in for issuing special invoices in summary.

when issuing special invoices in summary, a sales list with special financial seal or special invoice seal must be issued at the same time. The unit name, commodity or service name, unit of measurement, quantity, unit price, sales amount and the summary sales amount of the sales list filled in the sales list shall be consistent with the figures in the "amount" column of the special invoice. The buyer shall request the sales list in duplicate, which shall be attached to the invoice copy and the deduction copy respectively.

Example: Anhui Limin Metal Co., Ltd. belongs to the general taxpayer. On September 2th, 1997, it sold 2 tons of general steel plates, 8 tons of angle steel No.7.5, 5 tons of angle steel No.9 and 1 tons of angle steel No.14 to Huaibei Metal Material Company (the general taxpayer). Payment and delivery settlement method shall be adopted, and special invoices shall be issued.

The calculation results of unit price, sales volume and tax amount of various steels are as follows:

Name and quantity of goods (ton) excluding tax Unit price (yuan) Sales volume (yuan) Tax amount (yuan).

general steel plate 2 29 58 986

Angle steel No.7.5 8 21 168 2856

Angle steel No.9 5 22 11 187

Angle steel No.14 1 23 23 391

Total 566 9622

According to the above situation, Special invoices are issued as follows (see Annex 25):

3. Out-of-price expenses

If the price and out-of-price expenses need to be filled in separately, you can fill in the total amount of price and expenses in the "unit price" column of the special invoice and attach a list of out-of-price expenses to the buyer. The list of out-of-price expenses shall fill in the name of the buyer and seller's unit, the name of the goods or services charged with out-of-price expenses, the unit of measurement, the quantity, the item name of out-of-price expenses, the unit charge standard and the amount of out-of-price expenses (the unit charge standard multiplied by the quantity), and affix the special seal for finance or invoice of the seller. The buyer shall ask for the list of extra-cost items in duplicate, which shall be attached to the invoice and deduction forms respectively.

4. sales return or sales discount

after the goods are sold and a special invoice is issued to the buyer, if there is a return or sales discount, it shall be handled according to the following provisions according to different situations: the buyer shall voluntarily return the original invoice and tax deduction to the seller without paying the payment and accounting treatment. Upon receipt, the seller shall indicate the word "void" on the invoice and the tax deduction and the relevant stub and account-keeping, as a voucher for deducting the current output tax. Before receiving the special invoice returned by the buyer, the seller shall not deduct the current output tax. If it is a sales discount, the seller shall reopen the special invoice according to the discounted payment;

in the case that the buyer has paid the payment, or the payment has not been paid, but the invoice and deduction cannot be returned, the buyer must obtain the Certificate of Withdrawal of Purchase or Request for Discount issued by the local competent tax authorities (hereinafter referred to as the Certificate) and send it to the seller as the legal basis for the seller to issue a special invoice in red. The seller shall not issue a special invoice in red before receiving the Certificate; After receiving the Certificate, issue a red-ink invoice to the buyer according to the quantity, price or discount amount of the returned goods. The stub copy and bookkeeping copy of the special invoice in scarlet letter shall be used as the voucher for the seller to deduct the current output tax, and the invoice copy and tax deduction copy shall be used as the voucher for the buyer to deduct the input tax; After receiving the red-ink special invoice, the buyer shall deduct the VAT indicated in the red-ink special invoice from the current input tax. The basic copy of the Certificate is triplicate: the first copy is a stub copy, which is kept by the national tax authorities for future reference; The second copy is the proof copy, which is handed over by the buyer to the seller as the legal basis for issuing the special invoice in scarlet letter; The third copy shall be kept by the buyer. The Certificate obtained by the general taxpayer shall be bound into volumes according to the requirements of the national tax authorities and kept in accordance with the relevant provisions on invoice keeping.

(IV) Time limit for issuing special invoices

Special invoices shall be issued according to the following time limits, and shall not be advanced or delayed:

1. If the methods of advance payment, collection and acceptance, and entrusted bank payment settlement are adopted, it shall be the day when the goods are issued;

2. if payment and delivery are adopted, it is the day when the payment is received;

3. If the payment is made on credit or by installment, it shall be the date of payment agreed in the contract;

4. Delivery of goods to others for consignment is the day when the consignment list is received;

5, there are more than two institutions and unified nuclear.