I. Relevant provisions on VAT invoices
1. The format, font, column number and content of the general VAT invoice are exactly the same as those of the special VAT invoice. According to the number of copies of the invoice, it is divided into two copies and five copies. The basic couplet is two couplet, the first couplet is the bookkeeping couplet, and the seller is the bookkeeping voucher; The second copy is the invoice, and the buyer is the proof of charge to an account. In addition, in order to meet the needs of some taxpayers, three copies, that is, five copies, are added after the basic copy for enterprises to choose from.
2. The second copy of ordinary VAT invoice (invoice copy) is printed with anti-counterfeiting paper. The code is printed with special anti-counterfeiting ink, and the font of the number is in a special shape. The colors of each connection are blue, orange, green-blue, yellow-green and purplish red.
3. Ordinary taxpayers who are included in the "one machine, multiple tickets" system (including trial operation) will use the national unified ordinary VAT invoice from the date of inclusion and issue it through the anti-counterfeiting tax control system. The competent tax authorities shall cancel the old ordinary invoices purchased but not used by ordinary taxpayers or return them to the tax authorities within a time limit; Ordinary taxpayers who use invoices with their names printed on them with the approval of the tax authorities can temporarily be included in the "one machine with multiple tickets" system to avoid the waste of inventory invoices.
4. The ordinary invoice price of VAT shall be uniformly formulated by the National Development and Reform Commission.
5 tax authorities at all levels should attach great importance to the pilot work of "one machine with multiple tickets" system, and earnestly do a good job in the convergence of old and new ordinary invoices. It is necessary to grasp the situation, make overall plans and make reasonable arrangements to ensure the smooth implementation of the "one machine with multiple votes" system.
Second, the management measures
Implement the air ticket tax refund system to improve the enthusiasm of consumers for invoices
The ultimate burden of VAT is consumers. From the design theory and practice of value-added tax, the value-added tax paid by consumers to buy goods is not deductible. So invoices are not important to consumers. Whether to ask for invoices has nothing to do with the taxpayer's own vital interests, which makes it possible for taxpayers to evade taxes. There are many places that implement invoice lottery to encourage consumers to ask for invoices. Consumers' enthusiasm for invoices has increased, the use of invoices has doubled, and taxes have also increased. But after all, this is the method in some areas. In order to improve the enthusiasm of consumers to ask for invoices, it is necessary to implement the air ticket tax rebate system nationwide. In other words, when consumers buy goods, they can apply for tax refund to the financial department with the invoice as long as they get the invoice. In this way, the enthusiasm of consumers to buy goods and ask for invoices will be greatly improved, and a mutual restraint and supervision mechanism between consumers and taxpayers will be established, which will effectively prevent taxpayers from evading taxes without issuing invoices in retail links, and can also cultivate the habit of Chinese citizens to buy goods and ask for invoices. Time limit (which can be divided into one year, half a year or one month), time limit (which can be quarterly or monthly), conditions (consumers must buy goods or services for consumption), tax refund ratio (lower than the VAT collection rate), tax refund management (preferably the national tax department) and so on can all be studied. Refund system has been implemented in some countries and gained good experience, which is worth learning from.