收藏备用！机动车发票开具规则一文掌握

Group 1 - The article outlines the rules for issuing VAT special invoices when selling motor vehicles, emphasizing the correct selection of tax classification codes for motor vehicles [1] - It specifies that the "model" section of the VAT special invoice must include the vehicle identification number/chassis number, and the "unit" section should indicate "units" with the corresponding pre-VAT price [2] - In cases of sales returns, invoice errors, or sales discounts, a red VAT special invoice must be issued, following specific guidelines for filling out the "model" section [2] Group 2 - When issuing unified invoices for motor vehicle sales, the "one vehicle one invoice" principle must be adhered to, meaning one invoice can only cover one vehicle [3] - The "taxpayer identification number/unified social credit code/ID number" section must be filled according to the consumer's situation, especially if they need to deduct VAT [3] - If a unified invoice is lost, the consumer must request a reissue from the seller, who will first issue a red invoice before reissuing a new unified invoice [4][7] Group 3 - The article defines motor vehicle invoices as those issued by sellers through the VAT invoice management system, including both VAT special invoices and unified invoices [6] - It states that if the printed content of a unified invoice is clear and complete, there is no need to reissue it even if it appears misaligned [5][8] - The article also mentions that once a vehicle has undergone tax declaration, its electronic information cannot be altered, while vehicles that have not been declared can have their information modified according to relevant regulations [8] Group 4 - The policy basis for these regulations is provided by the announcement from the National Taxation Administration, the Ministry of Industry and Information Technology, and the Ministry of Public Security regarding the use of motor vehicle invoices [9]