How are the contents, compilation rules and activation time of ordinary invoice codes stipulated?

The first is to unify the classification code and invoice number of national ordinary invoices.

(1) Rules for compiling classification codes of ordinary invoices

The general invoice classification code (hereinafter referred to as the classification code) is 12 Arabic numerals. Arranged from left to right:

The number 1 is the code of State Taxation Bureau and Local Taxation Bureau, the number 1 is the State Taxation Bureau, the number 2 is the Local Taxation Bureau, and the number 0 is the General Administration.

The 2 nd, 3 rd, 4 th and 5 th digits are area codes (prefecture-level), which are subject to the unified national administrative codes, and the General Administration is 0000.

The 6th and 7th digits are year codes (for example, 04 stands for 2004).

The eighth place is the unified industry code, in which the national tax industry is divided into: 1 industry, 2 commerce, 3 processing and repair industry, 4 acquisition industry, 5 hydropower industry and 6 others; Classification of local tax industry: 1 transportation industry, 2 construction industry, 3 finance and insurance industry, 4 post and telecommunications industry, 5 culture and sports industry, 6 entertainment industry, 7 service industry, 8 intangible assets transfer industry, 9 sale of real estate, 0 means other.

No.9, 10,1,12 are detailed invoice type codes, which are compiled by the state taxation bureaus and local taxation bureaus of provinces, autonomous regions, municipalities directly under the central government and cities with separate plans according to the principle of ensuring the uniqueness of each invoice code.

(2) Rules for compiling invoice numbers (i.e. invoice sequence codes)

Ordinary invoice number is 8 Arabic numerals. If the invoice number resources are insufficient, the classification code should be combined in the design, that is, 10, 1 1, 12 bits of the classification code should be set to 1 as the batch code.

The enterprise name invoice can be expressed separately by setting 1 in the 9th, 1 1 and 12 bit classification codes, or directly expressed in the invoice number by assigning a number to each enterprise.

(3) printing position and specifications

The classification code and invoice number are uniformly printed on the upper right corner of the invoice: the first line of classification code and the second line of invoice number.

The invoice number is printed in the numbering machine and printed in Gothic font in the numbering machine. Numbering machine specifications for manual tickets, fixed tickets and computer tickets (flat push printing) are: word height 3.34mm, word width 1.86mm, word diameter 0.34mm, word spacing 0.99mm, and total number length 21.81mm. numbering machine specifications for rolling invoices are: word.

Classification code printing specifications should be consistent with the invoice number.

Two. Execution time of uniform code and invoice number

In order to ensure the smooth connection between the old and new classification codes and invoice numbers, the national unified classification codes and invoice numbers were launched on July 1 2004, and the old classification codes and invoice numbers were closed on February 3 1 2004 (unless otherwise stipulated by the State Administration). All localities can determine the specific opening and closing time within the alternate period stipulated by State Taxation Administration of The People's Republic of China, and report to State Taxation Administration of The People's Republic of China for the record.

Format of special invoice seal: the special invoice seal is oval in shape and has two specifications: one is to stamp the invoice, with outer diameters of 3cm and 4.2cm and side width of 0.2cm；; The other is the special seal for small invoices, with an outer diameter of 2.2cm, 1.5cm and a side width of 0.05cm, which is printed on the cashier invoice.

The contents of the special invoice seal are divided into three lines, from top to bottom: taxpayer's name (operator's name) (top), tax registration certificate number (middle) and the words special invoice seal (bottom). There are two font sizes. The font of the tax registration number and the stamped invoice special seal is Long 3, and the font of the company name can be determined according to the situation. The font of the special invoice seal for overprinting is Long 8, and the color of the special invoice seal is red.