一图了解:如何使用个人票夹保管数电发票?
蓝色柳林财税室·2025-11-07 01:17

Core Viewpoint - The article emphasizes the importance of adhering to tax regulations regarding invoice management and the consequences of non-compliance in tax deductions and reimbursements [10][12][16]. Invoice Management - It is prohibited to change the product name and amount on an invoice once it has been issued [10]. - Invoices that do not include the full name of the payer are not eligible for tax deductions, tax credits, export tax refunds, or financial reimbursements [12][16]. - For rental invoices, it is mandatory to include the detailed address of the property in the remarks section [13]. Policy References - The article cites several regulatory documents that govern invoice management, including: 1. "Invoice Management Measures of the People's Republic of China" 2. "Notice on Further Strengthening the Management of Ordinary Invoices" (National Taxation [2008] No. 80) [14]. 3. "Announcement on Tax Collection Management Matters Related to the Comprehensive Promotion of Business Tax to Value-Added Tax Pilot" (National Taxation Announcement 2016 No. 23) [15]. 4. "Announcement on Issues Related to the Issuance of Value-Added Tax Invoices" (National Taxation Announcement 2017 No. 16) [15].