Who wrote the invoice to whom?

Who issues invoices to whom is often a problem, and sometimes it is a difficult problem. If you are not careful, you will be characterized as "false opening". As long as readers really understand these three principles, they usually don't have to worry about the trouble caused by the tax bureau in practice. Even if the tax bureau gives you trouble, the court will generally support you (I trust the wisdom of the court more).

In practice, the issue of issuing invoices is extremely confusing, mainly because some tax workers lack basic rights and obligations and do not understand that modern trading behavior is based on rights and obligations rather than direct delivery of money and products; In addition, some legal inspectors do not understand the basic principles of value-added tax, and blindly follow the conclusions of the tax bureau, which may also make enterprises very wronged.

Understanding modern trading behavior as direct delivery of money and products will not only produce huge confusion and absurd jokes (such as the third-rate consistency of direct delivery), but also seriously impact modern financial system and civil and commercial legal system.

1, special provisions and priority principle.

Where laws, administrative regulations, Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China have special provisions on specific matters, those provisions shall prevail.

For example, selling consignment products by collecting handling fees; For another example, under special circumstances, the payer issues an invoice to the payee.

In addition, the author believes that the sales direction should also issue invoices to the other party to prevent the interruption of the deduction chain and the abnormal flow of VAT tax revenue between different regions.

2, the principle of corresponding subject rights and obligations.

When selling goods or providing services, the seller of goods or the party who enjoys the right to collect the price for providing services shall issue an invoice to the party who has the obligation to pay the price for purchasing goods or accepting services.

This principle is extremely important, because: all modern transactions are based on rights and obligations, not on direct delivery of goods and services; Generally speaking, in whose name the transaction is conducted, the invoice will be issued to whoever bears the responsibility.