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

Announcement of State Taxation Administration of The People's Republic of China on Issues Related to Promoting the Upgrade of VAT Invoice System (State Taxation Administration of The People's Republic of China Announcement No.73 of 20 14)

Announcement of State Taxation Administration of The People's Republic of China on Simplifying the Procedures for Collecting and Using VAT Invoices (State Taxation Administration of The People's Republic of China Announcement No.2014/9)

Announcement of State Taxation Administration of The People's Republic of China on Issues Concerning the Full Implementation of the Upgrade Edition of the VAT Invoice System (State Taxation Administration of The People's Republic of China Announcement No.20 15/9)

Submit information

(1) 2 copies of the Approval Form for Taxpayer's Receiving Invoice Types.

(2) tax registration certificate.

(3) Original and photocopy of the identity certificate of the handler (provided when handling for the first time or when the handler changes).

(4) Stamp of special invoice seal (provided when applying for the approval of invoice type for the first time).

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 immediate acceptance; Do not meet the one-time prompt on the spot should be corrected information or inadmissible reasons.

(2) The Tax Service Office 1 working day will transfer the relevant information to the next link and handle it according to the prescribed procedures.

(3) After receiving the feedback, the Tax Service Department shall notify the taxpayer to receive the Invoice Collection Book and the Notice of Installation and Use of the VAT Tax Control System within 1 working day; If it fails, a Notice of Tax Matters will be issued.

(4) This matter should be settled within 5 working days. For taxpayers who apply for special invoices for value-added tax and special invoices for goods transportation, they shall be settled within 1 working day from the date when the maximum invoicing limit of special invoices for taxpayers (VAT tax control system) is approved.

(5) The number of special VAT invoices approved and issued by the general VAT taxpayer during the tax counseling period shall not exceed 25.

(6) For taxpayers who use the upgraded version of the VAT invoice system, the tax authorities can set the basic monthly supply of VAT invoices according to the taxpayer's production and operation scale, business model, industry characteristics, particularity of invoicing and other factors (taxpayers applying for more than the basic monthly supply should provide relevant certification materials to the tax authorities), and at the same time, they should also set the time limit and total amount of offline invoicing for taxpayers.

(7) The following taxpayers can receive the amount of VAT invoices for no more than 3 months at a time. If the procedures are complete, the tax service office will handle it immediately:

-taxpayers with a tax credit of grade a.

-Other types of taxpayers with good tax credit and low tax risk level as determined by the Municipal State Taxation Bureau.

If the above-mentioned taxpayers have committed tax-related illegal acts within 2 years, handed them over to judicial organs for handling records, or are under investigation by tax authorities, this provision for immediate handling does not apply.

(8) Prompt taxpayers for invoice authentication, issuance of special equipment for anti-counterfeiting and tax control, and handling of copying tax returns.

Handling place

Local tax service offices.

Processing time

Working hours of local tax service offices.