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法律與法規命令

Tax Act:
Regulations Governing the Use of Uniform Invoices
Article 8
Content:
Business entities shall issue uniform invoices in the normal sequence of time and shall stamp the unique uniform invoice seal on both the deduction and receipt copies. However, if a business entity issues and transmits electronic invoices via the Internet or by other electronic means, it may print its name, address, and uniform serial number in the "Unique Uniform Invoice Seal of the Business Entity" box of the uniform invoice, and is exempt from stamping the unique uniform invoice seal thereon.
In using uniform invoices, business entities that calculate business tax under Section 1, Chapter IV of the Act shall issue separate uniform invoices for taxable, zero-tax rate, and tax-free items and shall check the corresponding box of tax classification of the uniform invoice.
When a business entity is engaged to handle collection and payment on behalf of another party, if there is no difference between the amount collected and the amount paid, and the purchaser specified on the payment receipt voucher is the engaging party, then the business entity may deliver the voucher to the engaging party and is exempt both from issuing a uniform invoice and from including the payment as a sales amount.
When a business entity engaged in the food and beverage or lodging and accommodation industry, or a travel agency, pays miscellaneous expenses (such as fares, postage, or telecommunication bills) on behalf of others, it may indicate the items and amount of receipts and disbursements in the remarks column of the uniform invoice, and is exempt from including the amount in the sales amount and the total amount on the uniform invoice.
Visitor:3  Update:2018-04-25

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