Generally speaking, the reimbursement of invoices should be in the month when invoices are issued or as soon as possible, and cannot be cross-year.

Tax adjustment is needed for Chinese New Year reimbursement. Therefore, in theory, all invoices of that year can be reimbursed to quota invoice. The validity period is half a year, that is, it is required to be handled within half a year.

Quota invoice business units shall purchase from the tax authorities with the tax registration certificate and pay taxes within the specified time. When paying taxes, the original invoice should be returned to the tax department, which will collect taxes according to the number of invoices issued. If the quota invoice is lost, it shall promptly notify the tax authorities, and overdue payment shall be made according to the quantity purchased at that time.

Quota invoice is specially printed by the tax bureau, so you don't need to fill it in. There is quota invoice. Small-scale taxpayers with annual taxable sales below 500,000 yuan, and small-scale taxpayers with businesses below 300,000 yuan should use small amounts of 10 yuan, 20 yuan, 50 yuan, 200 yuan, 500 yuan, 1000 yuan, 2,000 yuan, 5,000 yuan and 100 yuan.

Receiving and purchasing invoices refers to units and individuals who have gone through tax registration according to law and obtained tax registration certificates, hereinafter referred to as taxpayers. In the purchase and sale of goods, providing or accepting business services and engaging in other business activities, it is necessary to apply for the use of invoices to the competent tax authorities where its production and operation are located, and go through the relevant ticket purchase procedures.

The difference between non-fixed tickets and fixed tickets is as follows:

1. Non-fixed bills refer to invoices printed by machines. Fixed bill refers to the invoice with fixed face value printed by machine. The name of the buyer and the name of the billing company are stamped, which can prove the business relationship, but the line invoice can't prove the business relationship. For after-sales maintenance service, it is best to ask for a purchase receipt.

For ordinary consumers, there is no difference between fixed bill and machine-made bill. Quota tickets are generally aimed at individual industrial and commercial households and small enterprises that implement regular quota collection. Therefore, from the perspective of quota invoice merchants, they are self-employed or micro-enterprises, and they may sell fake goods without strength. Be careful to buy more expensive goods from such businesses;

3. The face value of the fixed bill is fixed, which is equivalent to the same bill in the catering industry, while the mechanism bill is issued according to the transaction amount of both parties, with specific payee and payer.

legal ground

Measures of People's Republic of China (PRC) Municipality on Invoice Management

Twenty-second invoices shall be issued in accordance with the prescribed time limit, sequence and columns, all of which shall be issued at one time and stamped with special invoices.

No unit or individual may have the following acts of falsely issuing invoices:

(a) for others, for their own invoices inconsistent with the actual business situation;

(two) let others issue invoices for themselves that are inconsistent with the actual business situation;

(three) introduce others to issue invoices that are inconsistent with the actual business situation.

skill

The above answer is only for the current information combined with my understanding of the law, please refer carefully!

If you still have questions about this issue, I suggest you sort out relevant information and communicate with professionals in detail.