What are the basic contents of invoices?
The basic contents of invoices include: name of invoice, size of character, copies and use, name of customer, bank account number, name of goods or business item, unit of measurement, quantity, price, payment, writer of invoice, date of issuance, and name of issuing party. For withholding tax, collecting tax on behalf or collecting tax on trust, the contents of invoices should also include the tax rate of withholding or collecting on behalf or on trust and the amount of tax withheld or collected on behalf or on trust. Besides the nation-wide regulations, the basic contents of the invoices in Guangdong province also include: address of customer, address of the issuing party, term “invalid over limit”, reference column, and so on. Fix-amount invoices may delete some items as needed.
