1. Taxpayers bring declaration forms, purchase and sale contracts and other related materials to the tax service hall and submit the materials in the designated window;
2, the window staff to review the materials, the taxpayer to declare and pay taxes and fees;
3. After the tax payment is successful, the window staff will hand over the ordinary invoice to the taxpayer.
Ordinary invoice. It is mainly used by business tax taxpayers and small-scale VAT taxpayers. General VAT taxpayers can also issue ordinary invoices when they cannot issue special invoices. Ordinary invoices consist of industry invoices and special invoices. The former is applicable to a certain industry and business, such as commercial retail unified invoice, commercial wholesale unified invoice, industrial enterprise product sales unified invoice, etc. The latter is only applicable to a certain business project, such as advertising fee settlement invoice, commercial housing sales invoice, etc.
Precautions for ordinary tickets
1. Generally speaking, ordinary invoices and VAT invoices belong to VAT invoices. Ordinary invoices are VAT ordinary tax invoices. The difference between special invoices for VAT invoices is that ordinary VAT invoices cannot deduct taxes, while VAT invoices can.
2. Value-added tax can be deducted from the tax bill, because China does not pay taxes repeatedly, but pays taxes in business. VAT is a circulation tax. If it is collected at all stages of circulation, the goods will be collected at the previous stage in the next collection stage, so the tax paid should be deducted according to the relevant policies.
Both tax stamps and invoices belong to "proof", but what is proved is different from the real thing. The tax stamp proves that you paid the tax, what tax you paid and how much tax you paid. The invoice proves what goods you bought, how much you bought and how much you paid.
Invoice refers to the receipt and payment vouchers issued and collected in business activities such as buying and selling goods, providing or receiving services. Invoices are divided into: ordinary invoices, special VAT invoices and professional invoices.
The tax authorities are the competent authorities of invoices, and are responsible for managing and supervising the printing, purchasing, issuing, obtaining, keeping and cancellation of invoices. Therefore, in our country, tax stamps and invoices are the same. When we say invoice, we mean tax bill. Other shopping bills that usually have no tax bill are just receipts or receipts.
Ordinary ticket issuing process:
1. Install the bill printer on the computer where the enterprise is going to issue invoices, and log on to the national tax website to download the billing software when purchasing the computer version of invoices from the IRS;
2. Install the billing software on the billing computer, log on to the national tax website, download the registration file, run the billing software, and register the system with the downloaded registration file.
3. After successful registration, enter the billing system, enter the billing system, and the enterprise that imported the invoice source file will issue invoices as needed.
4. Print the invoice, and the enterprise will export it before declaring the purchase invoice next month.
5. Record the invoice data issued to the invoice data file transmitted by the national tax website.
6. After success, the system will automatically check and sell invoices, log on to the national tax website, download invoices, and purchase new invoices at the enterprise invoice counter.
legal ground
Article 28 of the Detailed Rules for the Implementation of the Measures for the Administration of Invoices in People's Republic of China (PRC) * * * When issuing invoices, units and individuals must fill in the invoices in numerical order, fill in all the items with true contents and clear handwriting, print all the copies at one time, and affix the special seal for invoices in the invoice and deduction.