Tax on the VAT invoice issued by the relevant questions Q & A _

In May this year, the State Administration of Taxation issued the "Notice on the Issue of VAT Invoices" (No. 16 of 2017 of the State Administration of Taxation, hereinafter referred to as "Notice No. 16"), since 2017 Implementation, provides the enterprise in the purchase of ordinary VAT invoice need to provide Identification number, except for all individual consumers outside the enterprise, individual industrial and commercial households and administrative organs, institutions, social groups and other non-enterprise units are not required to provide taxpayer identification number. The answer to the question in question is as follows: 1, approved by the tax authorities issued a business name of the invoice is required to fill in the taxpayer identification number? 16 is only applicable to the VAT invoice system issued by the VAT invoice, for the use of business name with the name of the invoice industry, such as electricity, refined oil distribution, etc., can not fill out the buyer's taxpayer identification number, Still in accordance with the existing way to invoice business. Second, if the purchase of more types of goods can be issued together with the issuance of ordinary VAT invoices? If the purchase of more types of goods, sales side can be summed up a common value-added tax invoices. The purchaser may use the general VAT invoice and the shopping list or small ticket as a summary The The tax authorities and the parties concerned have also and will take further measures to provide more convenience for enterprises to issue invoices.