Q:
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Which exchange rate should a company with exporting business adopt?
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A:
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The rate should be the PBC’s released exchange rate on the date of Customs declaration date of exporting. Or the PBC’s released exchange rate on the first day of the month.
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Q:
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How to testify the authenticity of a digital ordinary invoice issued by a Shenzhen based vender?
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A:
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There are two ways to do so:
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Go to the Shenzhen digital tax service website – tax service – invoice – authenticity;
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WeChat: Go to the Shenzhen tax service official account – tax service – invoice management – block chain digital invoice verification.
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Q:
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Is it possible to withdraw a VAT invoice from last month?
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A:
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No, a VAT invoice can only be withdrawn during the month. You can only write it off.
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Q:
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Does it necessary to issue a write-off letter for written-off invoices?
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A:
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Not necessary for issuing ordinary invoices. It is only required for write-off special invoices.
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Q:
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How to issue an invoice if the client is a foreign customer with no taxpayer’s registration number?
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A:
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If the client is a foreign, Hong Kong, Macau, or Taiwan based customer, there is no need to identify its taxpayer’s registration number. It is the same when purchasing from a foreign vender.
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Q:
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Is it necessary to fill telephone, address, bank detail when issuing an ordinary invoice?
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A:
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It is not required. For ordinary invoice issuance, only the taxpayer’s registration number and the name of the company is required.
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