What are the basic links of special invoices?

The basic numbers of special invoices are as follows:

1, the first copy (white copy), which records information such as invoice date, invoice code, invoice number, buyer's name, buyer's taxpayer identification number, name, specification, measurement unit, quantity, unit price and tax rate of goods or taxable services;

2. The second copy (blue copy) records the invoice date, invoice code, invoice number, seller's name, seller's taxpayer identification number, name, specification, measurement unit, quantity, unit price, tax rate and other information, which shall be kept by the seller;

3. The third copy (red copy with official seal) records information such as invoice date, invoice code, invoice number, seller's name, seller's taxpayer identification number, name, specification, measurement unit, quantity, unit price and tax rate of goods or taxable services, which shall be kept by the buyer.

The application process of special invoices is as follows:

1. Log on to the website of the Inland Revenue Department. Enterprises can log on to the website of the local tax bureau and enter the "electronic declaration" or "electronic tax bureau" page to register enterprise information;

2. Select the application type. On the "Electronic Declaration" or "Electronic Taxation Bureau" page, select "Special Invoice Application" and fill in relevant information, such as enterprise name, taxpayer identification number, contact information, etc.

3. Submit application materials. According to relevant regulations, enterprises need to submit relevant application materials to the tax authorities, such as business license, tax registration certificate, application form and other supporting documents;

4. Examination and approval: The tax authorities shall examine the application materials and decide whether to issue special invoices according to the examination and approval results. If the application materials are incomplete or do not meet the requirements, it may be necessary to supplement the materials or resubmit the application;

5. Receive special invoices. If the application is passed, the enterprise needs to collect the special invoice at the designated place, and it also needs to abide by the relevant regulations on the issuance and management of special invoices.

To sum up, according to the provisions of the tax authorities, the basic joint number of special invoices may be different due to different regions and specific circumstances, and the specific circumstances need to be determined according to the actual situation. In addition, enterprises should abide by the relevant tax regulations when issuing special invoices to ensure the authenticity, accuracy and legality of invoices.

Legal basis:

"People's Republic of China (PRC) tax collection and management law" fifty-sixth.

Taxpayers, withholding agents, tax payment guarantors and tax authorities must first pay or remit taxes and late fees in accordance with the provisions of laws and administrative regulations, and then they can apply to the tax authorities at the next higher level for reconsideration within 60 days from the date of receiving the payment vouchers issued by the tax authorities. The tax authorities at the next higher level shall make a reconsideration decision within 60 days from the date of receiving the application for reconsideration. If you are not satisfied with the reconsideration decision, you can bring a lawsuit to the people's court within 15 days from the date of receiving the reconsideration decision.

If a party refuses to accept the penalty decision, enforcement measures or tax preservation measures of the tax authorities, he may, within 15 days from the date of receiving the penalty notice or the tax authorities taking enforcement measures or tax preservation measures, apply for reconsideration to the organ at the next higher level of the organ that made the penalty decision or took enforcement measures or tax preservation measures; If you are not satisfied with the reconsideration decision, you can bring a lawsuit to the people's court within 15 days from the date of receiving the reconsideration decision. The parties may also bring a suit directly in the people's court within 15 days from the date of receiving the notice of punishment or the date when the tax authorities take compulsory measures or tax preservation measures. During the period of reconsideration and litigation, the enforcement measures and tax preservation measures shall not be suspended.

If a party fails to apply for reconsideration, bring a suit in a people's court or perform the punishment decision of the tax authorities within the time limit, the tax authorities that made the punishment decision may apply to the people's court for compulsory execution.