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为了正确反映经济交往活动,明确有关部门和个人在经济交往中的责任,发票必须具备足以说明经济交往活动的基本内容。发票一般包括发票管理、字轨号码、联次及用途、客户名称、开票日期、开户银行及账号、商品名称或经营项目、计量单位、数量、单价、大小写金额、开票人等12项内容。有代扣、代收、委托代征税款的,其发票内容应当包括代扣、代收、委托代征税种的税率和代扣、代收、委托代征税额。增值税专用发票还应当包括:购货人地址、购货人税务登记号,增值税税率、税额,供货方名称、地址及其税务登记号。
In order to correctly reflect the activities of economic exchanges and clarify the responsibilities of relevant departments and individuals in economic exchanges, the invoices must have sufficient contents to explain the activities of economic exchanges. Invoices generally include 12 items, such as invoice management, word and track number, connection and purpose, customer name, billing date, bank and account number, product name or business item, unit of measurement, quantity, unit price, capitalization, A withholding, collection, commission on behalf of the collection of taxes, the contents of the invoice should include withholding, collection, commission tax collection tax rates and withholding, collection, commission tax collection. Special VAT invoice should include: the purchaser address, the purchaser’s tax registration number, VAT rate, tax amount, supplier name, address and tax registration number.