The maximum invoicing limit refers to the upper limit that the total sales amount issued by a single special invoice or freight special ticket cannot reach. The maximum billing limit shall be applied by the general taxpayer and approved by the district and county tax authorities according to law. When the general taxpayer applies for the maximum billing limit, it is required to fill in the Application Form for the Maximum Billing Limit of Special VAT Invoice. After accepting the taxpayer's application, the competent tax authorities shall conduct on-the-spot inspection as necessary. The scope and methods of on-site inspection shall be determined by the provincial tax authorities. The tax authorities shall conduct examination and approval according to the actual production, operation and sales of taxpayers to ensure the normal needs of taxpayers' production and operation.

What are the conditions for applying for the VAT anti-counterfeiting tax control system with a maximum billing limit of one million yuan?

Sound accounting, able to provide accurate tax information, fixed business premises, normal tax returns, and no record of illegal invoices in the last two years.

The registered capital is more than 500,000 yuan.

If the single sales amount exceeds 100,000 yuan for three consecutive months, the cumulative amount exceeds 30% of the monthly sales amount, and the monthly sales amount is 4 million yuan or more.

VAT tax burden rate is greater than zero.

The tax credit rating is rated as Class A and Class B (except for those that have not been rated according to regulations).

The applicant for examination and approval of the maximum billing limit shall submit materials to the competent tax authorities as required according to different situations, and after granting permission. Issue the relevant decision on granting tax administrative license and the examination and approval form for the change of the maximum billing limit of anti-counterfeiting tax-controlled enterprises, and make the licensing decision public.

To apply for the maximum amount of invoicing, you need to submit materials to the competent tax authorities as required. The submitted application materials should be made of A4 paper, and the copy should be stamped with the official seal of the enterprise, and the original should be brought with you at the time of application for verification. After the check, the relevant departments will issue relevant certificates if they approve it, and there will also be relevant notices if they fail.

What is the time limit for approval of the maximum billing limit?

For the examination and approval of the maximum billing limit, since 20 19 1 February1day, if the decision cannot be made on the spot, the decision on administrative license shall be made within 10 working days from the date of accepting the application for administrative license; /kloc-If a decision cannot be made within 0/0 working days, it may be extended by 5 working days with the approval of the person in charge of the tax authority.

Legal basis:

Measures for the Administration of Invoices of the People's Republic of China

Article 14 Invoices used by units and individuals in provinces, autonomous regions and municipalities directly under the Central Government shall be printed within the scope of the province, autonomous region and municipality directly under the Central Government, except for special invoices for value-added tax; If it is really necessary to print in other provinces, autonomous regions and municipalities directly under the Central Government, the tax authorities of the provinces, autonomous regions and municipalities directly under the Central Government shall negotiate with the tax authorities of the provinces, autonomous regions and municipalities directly under the Central Government for printing, and the enterprises designated by the tax authorities of the provinces, autonomous regions and municipalities directly under the Central Government shall print invoices.

It is forbidden to print invoices abroad.