Can Dongguan Taxation Bureau choose to mail blank invoices?

Blank invoices applied by the tax bureau system cannot be sent in different places. Invoice refers to the text issued by the seller to the buyer in the business activities such as buying and selling goods, providing or receiving services, including the name of the product or service provided to the buyer and the price of the quality agreement.

In addition to the advance payment, the invoice must also include the money paid by the buyer to the seller according to the agreed conditions, and must include the date and quantity, which is an important proof of accounting. Invoices are also often called payment orders. Invoice is an important commercial voucher for taxpayers' economic activities, and it is also an important basis for financial, taxation, auditing and other departments to conduct financial and tax inspections. Invoices are divided into ordinary invoices and special VAT invoices. Details are as follows:

1. According to different industries, ordinary invoices can generally be divided into industrial invoices, commercial invoices, processing and repair invoices, purchasing invoices, transportation invoices, construction and installation invoices, financial and insurance invoices, postal and telecommunications invoices, entertainment invoices, transfer of intangible assets invoices and sales of real estate invoices. Ordinary invoices are basically in triplicate: the first copy is a stub copy, and the drawer keeps it for future reference; The second copy is the invoice copy, and the payee is the original voucher for payment or collection; The third is bookkeeping, and the drawer is the original voucher for bookkeeping;

2. Special VAT invoice. Special invoices for value-added tax are the product of the new tax system implemented in China, which are set up by the state tax authorities according to the needs of value-added tax collection and management, and are specially used for taxpayers to sell or provide value-added tax taxable items. Special invoice not only has the connotation of ordinary invoice, but also has a more special role than ordinary invoice. It is not only a financial income and expenditure voucher to record commodity sales and value-added tax, but also a legal voucher to record the seller's tax obligation and the buyer's input tax. It is also a legal certificate for the buyer to deduct tax, and plays a key role in the calculation of value-added tax.

Article 4 of the Provisions on the Use of Special VAT Invoices consists of basic invoices or basic invoices plus other invoices. Basic linkage and triple linkage: invoice linkage, deduction linkage and bookkeeping linkage. A copy of the invoice as the accounting voucher for the buyer to calculate the purchase cost and VAT input tax; Deduction form, as the certificate submitted by the buyer to the competent tax authorities for certification and kept for future reference; The accounting voucher is used as the accounting voucher for the seller to calculate the sales income and VAT output tax. Other common purposes are determined by ordinary taxpayers.

Article 10 A general taxpayer selling goods or providing taxable services shall issue a special invoice to the buyer.

Consumer goods such as cigarettes, alcohol, food, clothing, shoes and hats (excluding special labor protection parts) and cosmetics retailed by general taxpayers in commercial enterprises may not issue special invoices.

Small-scale taxpayers of value-added tax who need to issue special invoices may apply to the competent tax authorities for issuing them on their behalf.

Special invoices shall not be issued for the sale of duty-free goods, except as otherwise provided by laws and regulations of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.