国家税务总局 发布公告，自2017年7月1日起，购买方为企业的，索取增值税普通发票时，应向销售方提供纳税人识别号或统一社会信用代码；销售方为其开具增值税普通发票时，应在“购买方纳税人识别号”栏填写购买方的纳税人识别号或统一社会信用代码。不符合规定的发票，不得作为税收凭证。
该政策的落地，对于旅客出行来说需要注意些什么呢？
· 索取增值税普通发票，须提供企业纳税人识别号或统一社会信用代码
在差旅过程中，旅客对产生的费用须索取增值税普通发票时，现应向销售方（酒店等）提供企业纳税人识别号或统一社会信用代码，否则将无法开具增值税普票。
· 销售方（酒店等）所开具的增值税普票须填写购买方的纳税人识别号或统一社会信用代码
旅客应注意，销售方（酒店等）提供的增值税普票应填写有企业的纳税人识别号或统一社会信用代码，否则该发票将不作为税收凭证。
中航嘉信提醒有开具发票需求的旅客提前了解相关政策，提前准备好开具发票的企业信息，以保障出行。具体以销售方的实际操作情况为准。
请点击【阅读原文】登陆国家税务总局官网获取详情。
*以上信息由中航嘉信编辑整理
Changes on asking for VAT invoices during a trip
The State Administration of Taxation has released a new announcement to adjust the policy on VAT invoices. New policy will take effective from 1 July 2017. If the purchaser is the enterprise, the taxpayer identity number or uniform social credit code will be requested by the seller when asking for VAT plain invoices. When the seller issues VAT plain invoices for the purchaser, the column of purchaser’s taxpayer identity number must be filled with the taxpayer identity number or uniform social credit code of the purchaser. The invoices which are not in line with the upper provisions, cannot be used as tax proof.
Once the policy takes effective, what need be concerned for the travelers?
· Company's taxpayer identity number or uniform social credit code will be offered when asking for VAT general invoices
Travelers need to provide the company's taxpayer identity number or uniform social credit code to the seller (such as the hotels), when asking for the VAT plain invoices for the expenses during a trip. Otherwise VAT plain invoices cannot be issued.
· The sellers (such as the hotels) should fill the taxpayer's identity number or uniform society credit code of the purchaser onto the VAT plain invoices
Travelers must be aware that the VAT plain invoices provided by the sellers (such as hotels) should be filled with the taxpayer's identity number or uniform society credit code of the enterprises. Otherwise such kind of invoices cannot be used as tax proof.
CWT China reminds travelers who need invoices to understand the relevant policies and prepare the required enterprise information for invoicing in advance to be best prepared for a smooth trip. Please refer to the actual operation by the sellers.
Please click【Read more】to visit the official website of the State Administration of Taxation for more information.
* Edited by CWT China
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