1, apply for business license and tax registration;
2, with the tax registration certificate for invoice purchase vouchers;
3. Fill in the invoice purchase application with the invoice purchase certificate and the ID card of the buyer, and handle the invoice purchase procedures by hand.
Taxpayers should hold the tax registration certificate, the identity certificate of the agent, the stamp of the special invoice seal made according to the style specified by the competent tax authorities in the State Council, and other documents to go through the invoice purchase procedures with the competent tax authorities. The competent tax authorities shall, according to the business scope and scale of taxpayers, confirm the types, quantities and methods of receiving and purchasing invoices, and issue invoice receiving and purchasing books.
Extended information For taxpayers who need to use invoices temporarily, they can directly apply to the competent tax authorities where the production and operation are located for invoicing on the basis of written proof of production and operation activities, identity certificate of the agent and other documents. Taxpayers temporarily engaged in business activities outside this Municipality shall receive and purchase invoices from the tax authorities in the place where they produce and operate on the strength of the certificates issued by the local tax authorities.
Taxpayers from other provinces, autonomous regions and municipalities directly under the Central Government who come to our city to engage in temporary business activities may, according to the face value and quantity of the purchased invoices, require them to provide a guarantor or pay a deposit of no more than 6,543,800 yuan, and hand in the invoices within a time limit. If the invoice is paid off on schedule, the guarantor's guarantee obligation is lifted or the deposit is returned. If the invoice is not paid off on time, the guarantor or deposit shall bear legal responsibility.
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