Job Recruitment Website - Property management - The business scope is enterprise management services and related consulting services. What kind of invoice can I make?
The business scope is enterprise management services and related consulting services. What kind of invoice can I make?
Invoices are business vouchers issued and collected by all units and individuals in buying and selling goods, providing or receiving services and engaging in other business activities. They are the original basis of accounting, and also an important basis for law enforcement inspection by audit institutions and tax authorities. Receipt is the proof of receipt and payment, and invoice can only prove that the business has happened, but can't prove whether the money has been received or paid.
Invoice refers to the text issued by the seller to the buyer in economic activities, including the name, quality and agreed price of the products or services provided to the buyer. In addition to the advance payment, the invoice must also include the money paid by the buyer to the seller according to the agreed conditions, and must include the date and quantity, which is an important proof of accounting.
Measures for the Administration of Invoices in People's Republic of China (PRC) Article 5 The style, copy, content and scope of use of invoices shall be stipulated by the competent tax authorities in the State Council.
Article 8 An enterprise that prints invoices shall meet the following conditions:
(a) to obtain a printing business license and business license;
(two) the equipment and technical level can meet the needs of printing invoices;
(three) a sound financial system and strict quality supervision, safety management and confidentiality system.
The tax authorities determine the enterprises that print invoices through bidding, and issue quasi-confirmed invoices.
Article 10 Invoices shall be overprinted with a unified national invoice producer seal. The style of the national unified invoice producer seal and the requirements for invoice layout printing shall be stipulated by the competent tax department of the State Council. The invoice producer seal shall be made by the tax authorities of provinces, autonomous regions and municipalities directly under the Central Government. It is forbidden to forge the seal of invoice producer.
Invoices should be changed irregularly.
Fifteenth units and individuals that need to receive and purchase invoices shall go through the formalities of receiving and purchasing invoices with the tax registration certificate, the identity certificate of the agent and the stamp of the special seal for invoices printed according to the style specified by the competent tax department of the State Council. The competent tax authorities shall, according to the business scope and scale of purchasing units and individuals, confirm the types, quantities and methods of purchasing invoices, and issue invoice purchasing books within 5 working days.
When receiving and purchasing invoices, units and individuals shall report the use of invoices in accordance with the provisions of the tax authorities, and the tax authorities shall conduct inspections in accordance with the provisions.
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