What font is used for the special stamp on tax invoices?
Imitate Song Dynasty style.
State Administration of Taxation Announcement No. 7 of 2011: The Chinese characters published on the special invoice seal should use simplified characters, and the font is imitation Song Dynasty; the word "special invoice seal" has a height of 4.6mm and a width of 3mm; tax payment The character height of the person's name is 4.2mm, and the character width is determined according to the number of characters in the name; the taxpayer identification number numbers are in Arial font, the character height is 3.7mm, and the character width is 1.3mm.
According to the provisions of Article 35 of the "Invoice Management Measures of the People's Republic of China" (Order No. 587 of the State Council of the People's Republic of China), if the special seal of the invoice is not affixed, the invoice shall be The tax authorities may order corrections and may impose a fine of up to 10,000 yuan; any illegal gains shall be confiscated. Extended information
The "Notice of the State Administration of Taxation on Strengthening and Standardizing the Issuance of Ordinary Invoices by Tax Authorities" (Guo Shui Han [2004] No. 1024) stipulates that a designated person should be designated to be responsible for the issuance of ordinary invoices, and generally should use It is issued by computer and ensures that the invoicing record is stored completely, accurately, reliably and cannot be changed; if there is no condition to use computer to issue it, it can also be filled in manually. Regardless of whether it is issued by computer or filled out manually, it must be stamped with the special seal of the tax authority for invoice issuance, otherwise it will be invalid.
Article 11 of the "Notice of the State Administration of Taxation on Issuing the "Administrative Measures for the Issuance of Special Value-Added Tax Invoices by Tax Authorities" (Trial) (Guo Shui Fa [2004] No. 153) stipulates that VAT taxpayers The unit's special financial seal or special invoice seal should be stamped on the remarks column of the special invoice issued on behalf of the company.
According to the above provisions, it should be distinguished whether the application for issuance of an ordinary invoice or a special value-added tax invoice is made. When applying for the issuance of ordinary invoices by the tax authorities, you only need to affix the special invoice seal of the tax authority; however, when applying for the issuance of special value-added tax invoices, you should affix the special invoice seal of the unit applying for the issuance.
Baidu Encyclopedia-Special Invoice Seal