Measures for the Administration of Invoices of the People's Republic of China (Order No.587 of the State Council)

Decision of State Taxation Administration of The People's Republic of China on Amending the Detailed Rules for the Implementation of the Measures for the Administration of Invoices of the People's Republic of China (Order No.37 of State Taxation Administration of The People's Republic of China)

Measures for the Administration of Tax Credit (for Trial Implementation) (Announcement No.40 of State Taxation Administration of The People's Republic of China 20 14)

Submit information

(1) tax registration certificate.

(2) the identity certificate of the agent (a copy of the agent's change).

(3) Invoice Requisition Book.

(4) When receiving special VAT invoices, special VAT invoices for cargo transportation, unified VAT invoices for motor vehicle sales and ordinary VAT invoices, a golden tax plate (tax control plate), a tax return plate or an IC card shall be provided; Where a fiscal cash register invoice is received, a fiscal cash register user card shall be provided.

Basic process

fundamental plane

(1) The tax service office receives the information, and checks whether the information is complete, whether it conforms to the legal form, whether the content is complete, and whether it meets the requirements for immediate settlement; Do not meet the one-time prompt on the spot should be corrected information or inadmissible reasons.

(2) For taxpayers who are not recipients of invoices for the first time, start the basic process of checking the old invoices.

(3) Check whether there is any monitoring information about not issuing invoices, such as unprocessed violations of laws and regulations, and the basic process of starting to deal with penalties.

(4) Check the approved contents of taxpayers' invoices, issue invoices within the scope of single-collection quantity, and print the Invoice Collection Book.

(5) Taxpayers with A-level tax credit can issue special VAT invoices with a consumption of no more than 3 months at a time.

(6) If the tax credit is Grade D, the special VAT invoice shall be collected according to the general taxpayer policy during the counseling period, and the ordinary VAT invoice shall be collected (inspected) for the new and strictly limited supply.

Handling place

Local tax service offices.

Processing time

Working hours of local tax service offices.