According to the Xinhua News Agency, the reporter recently learned from the State Administration of Taxation that in order to strengthen the collection of taxation for motor vehicles and to meet the need for invoices using tax-controlled instruments, the State Administration of Taxation has decided to use the new version of “motor vehicle sales†from August 1, 2006 onwards. "Integral invoice", the old invoice was abolished at the same time.
The State Administration of Taxation recently made it clear in its notice that all units and individuals engaged in the retail business of motor vehicles must, from August 1, 2006, have to issue a uniform copy of the tax authorities when collecting payment for motor vehicles (excluding sales of old motor vehicles). New version of the system
"Integral invoices for motor vehicle sales" (hereinafter referred to as "motor vehicle invoices"), and a special financial seal or special invoice for invoices shall be stamped on the invoices, and deductions and tax returns shall not be stamped.
It is understood that "motor vehicle invoices" for the computer six joint invoices. First-invoice invoice (purchase unit payment voucher), second deduction-link deduction (purchase unit tax deduction voucher), third-link tax return (car purchase tax collection unit retained), fourth registration registration (vehicle The registration unit retains the deposit, the fifth joint account book (the sales unit accounting certificate), and the sixth joint record (the sales unit retains). The first register color is brown, the second register color is green, the third register color is purple, the fourth register color is blue, the fifth register color is red, and the sixth register color is black. The invoice code and invoice number are printed in black. The "motor vehicle invoice" specification is 241mm x 177mm. When the purchase unit is not a VAT general taxpayer, the second liaison link is retained by the sales unit.
The General Administration of Taxation requires that "motor vehicle invoices" should be issued using computers and tax control devices. Before using the tax control equipment, you can temporarily use a computer to open the machine. When you fill in, you will not fill in the machine code, machine number, machine number, and tax control code.
The State Administration of Taxation also clarified that if a purchaser loses “motor vehicle invoices†before registering for vehicles and paying vehicle purchase tax, it should first be regulated in accordance with the “State Administration of Taxation Administration’s Reply on the Issues Concerning the Handling of Consumer Lost Motor Vehicle Sales Invoicesâ€. The procedure is to apply for the opening of the "Motor Vehicle Invoice" procedure, and then open the red invoice according to the information of the lost invoice stub.
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