Procedures for purchasing and receiving invoices
All taxpayers who pay business tax go to the invoice sales window of the local competent local tax authorities at the same time when they complete the tax registration, and receive the invoice purchase book to purchase invoices according to the business items. Taxpayers who purchase invoices again need to go to the invoice sales window to check the old ones and buy new ones according to the invoice stubs purchased last time.
Taxpayers who have gone through the formalities of suspension, cancellation and transfer registration shall go through the formalities of invoice inspection and cancellation at the invoice sales window of the competent local tax authorities with the used invoice stubs and unused ordinary invoices.
The special VAT invoice is printed by the enterprise designated by the competent tax department of the State Council; Other invoices shall be printed by enterprises designated by the State Taxation Bureau and Local Taxation Bureau of provinces, autonomous regions and municipalities directly under the Central Government in accordance with the provisions of the competent tax authorities of the State Council. Special anti-counterfeiting products for invoices are produced by enterprises designated by State Taxation Administration of The People's Republic of China.
The national unified invoice producer seal style and invoice layout printing requirements shall be formulated by State Taxation Administration of The People's Republic of China. The invoice producer seal shall be made by the State Taxation Bureau and the Local Taxation Bureau of provinces, autonomous regions and municipalities directly under the Central Government. Invoices shall be overprinted with the unified national invoice producer seal as the legal symbol for the tax authorities to manage invoices. The invoice shall be changed irregularly.
Handling the invoice formalities of business suspension, cancellation and transfer registration: a copy of the Tax Registration Certificate is required; Invoice purchasing book; Resident identity card or other valid documents of the agent; Invoice stubs and invoices that have not been issued. Procedures for purchasing and receiving invoices: the first purchase and receiving procedures: a copy of the Tax Registration Certificate is required;
"Ticket management personnel qualification certificate"; Resident identity card or other valid documents of the agent; Invoice purchase application form or enterprise self-printed invoice application form; Invoice sample (self-printed invoice). Procedures for re-purchasing invoices: you need to bring an invoice purchasing book; Invoice application form or enterprise self-printed invoice application form; Invoice sample (self-printed invoice).
Extended data:
Invoice approval shall be supervised by State Taxation Administration of The People's Republic of China, and issued by the provincial tax authorities. The tax authorities shall supervise and manage the enterprises that print invoices, and those that do not meet the requirements shall be disqualified from printing invoices;
The national unified anti-counterfeiting measures for invoices are determined by State Taxation Administration of The People's Republic of China, and the provincial tax authorities can add anti-counterfeiting measures for invoices in their own regions according to their needs and file them with State Taxation Administration of The People's Republic of China; Special anti-counterfeiting products for invoices shall be kept in a special warehouse according to regulations and shall not be lost. Defective products and waste products shall be destroyed centrally under the supervision of tax authorities;
The unified national invoice producer seal is the legal symbol for tax authorities to manage invoices, and its shape, specifications, content and printing color are stipulated by State Taxation Administration of The People's Republic of China. The nationwide invoice replacement is determined by State Taxation Administration of The People's Republic of China; The replacement of invoices within provinces, autonomous regions and municipalities directly under the Central Government shall be determined by the provincial tax authorities; When the invoice is changed, an announcement shall be made;
The tax authorities that supervise the production of invoices shall issue a notice of invoice printing as required, and the designated printing enterprises must print according to the requirements; The invoice printing notice shall specify the name of the enterprise that printed the invoice, the name of the unit that used the invoice, the name of the invoice, the invoice code, the type, the serial number, the specification, the printing color, the printing quantity, the starting and ending numbers, the delivery time and place, etc.
The finished products printed by the invoice printing enterprise shall be kept in a special warehouse after acceptance in accordance with the regulations and shall not be lost. Waste products should be destroyed in time.
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