First, determine the competent tax authorities, which depends on the business scope. If it is commercial retail, it belongs to the national tax administration, and apply to the IRS for receiving and purchasing invoices; If it is catering and service industry, and it belongs to local tax management, apply to the local tax bureau for receiving and purchasing invoices.
Second, it depends on the scale of your business. If you want to pay taxes, you should go to the bank where you open the account and sign a tripartite agreement with the tax bureau and the bank.
Third, go to the invoice sales window of the tax service hall of the competent tax authorities to apply for invoice purchase.
According to Article 15 of the Measures for the Administration of Invoices of the People's Republic of China, units and individuals that need to receive and purchase invoices shall go through the formalities of receiving and purchasing invoices with the tax registration certificate, the identity certificate of the agent and the impression of the special seal for invoices made according to the style specified by the competent tax authorities of the State Council.
The competent tax authorities shall, according to the business scope and scale of the purchasing units and individuals, confirm the types, quantities and methods of purchasing invoices, and issue invoice purchasing books within 5 working days.
Extended data:
Under normal circumstances, the number of invoices that an enterprise has just collected is 25. If it is not enough, it can apply for increment or edition.
Increment: It is suitable for companies with low amount but large billing volume, such as small shops.
Edition addition: It is suitable for enterprises with high customer unit price, which are characterized by large amount but relatively small amount of invoicing.
In any of the following circumstances, the general taxpayer may not purchase and use special invoices.
(1) The accounting is not perfect, that is, the output tax amount, input tax amount and taxable amount of value-added tax cannot be accurately calculated according to the requirements of the accounting system and tax authorities.
(2) Failing to accurately provide the tax authorities with the output tax amount, input tax amount, tax payable data and other relevant VAT tax information. The above-mentioned other contents related to VAT tax information shall be determined by the branch directly under State Taxation Administration of The People's Republic of China.
(3) Those who have committed the following acts and have not been corrected within a time limit after being ordered by the tax authorities:
1, privately printing special invoices;
2. Buy special invoices from individuals or units other than tax authorities;
3. Borrow special invoices from others;
4. Providing false special invoices to others;
5. Failing to issue special invoices according to the requirements of Article 5 of these Provisions;
6. Failing to keep special invoices as required;
7. Failure to declare the purchase, use and storage of special invoices in accordance with the provisions of Article 16 of these Provisions;
8. Failing to accept inspection by the tax authorities as required.
(4) All the goods sold are tax-free items.
If the general taxpayer under the above circumstances has received and used special invoices, the tax authorities shall collect the special invoices of its balance.
General taxpayers selling goods (including goods deemed to be sold), taxable services and non-taxable services that should be subject to VAT according to the detailed rules for the implementation of the Provisional Regulations on VAT (hereinafter referred to as sales taxable items) must issue special invoices to the buyers.
Special invoices shall not be issued under the following circumstances:
Consumer goods such as cigarettes, alcohol, food, clothing, shoes and hats (excluding the special parts for labor protection) and cosmetics retailed by general taxpayers of commercial enterprises shall not issue special invoices.
Special invoices shall not be issued for the sale of duty-free goods, except as otherwise provided by laws, regulations and State Taxation Administration of The People's Republic of China.
Source of reference: Baidu Encyclopedia-Special VAT Invoice