The following situations require the tax bureau to issue an invoice:

1. Although the taxpayer has received and purchased invoices, but the business income temporarily obtained exceeds the scope of use of the received invoices or exceeds the issuance limit of the received invoices, it is necessary to issue invoices;

2. Taxpayers who collect invoices or stop selling invoices according to law by tax authorities need to issue invoices to obtain operating income;

3. Taxpayers from other provinces (autonomous regions and municipalities directly under the Central Government) who come to the region temporarily to engage in business activities shall, in principle, go through the inspection and registration with the tax authorities in the place where they operate with the tax registration management certificate and issue invoices by themselves; If the business volume is really small and the billing frequency is low, you can apply to the tax authorities at the place of business for opening it.

4. Units and individuals that are in the process of tax registration, from the date of obtaining the business license to the date of obtaining the tax registration certificate, need to issue invoices for their business income, and the competent tax authorities may issue invoices for them.

5. The competent tax authorities shall handle the units and individuals that should have gone through the tax registration formalities according to law, and after going through the tax registration formalities, if it is necessary to issue invoices for their business income from the date of obtaining the business license to the date of obtaining the tax registration certificate, they shall issue invoices on their behalf.

6. The competent tax authorities may issue invoices for units and individuals that do not need to apply for tax registration according to law and need to issue temporary income invoices.

Therefore, if your supplier refuses to issue invoices under various circumstances, you can ask him to issue invoices on behalf of the tax authorities with righteous words.

When we go to the tax bureau to issue invoices, we need to bring the following information:

1. Invoice issuance application form;

2. The applicant's legal identity card and a copy thereof;

3. Written confirmation certificate of the name (or service item), unit price and amount of the purchased goods issued by the payer (or service provider);

4. Prepaid tax payment certificate.

The specific process of issuing invoices on behalf of the tax bureau:

1. The tax hall where the IRS collects local taxes and fees has three steps:

The first step is to submit tax returns and other necessary materials at the designated window of State Taxation Administration of The People's Republic of China Tax Service Office;

Step 2, declare and pay taxes and fees in the same window;

The third step is to collect the invoice in the same window.

2. The cooperative construction of the tax service hall of national tax and local tax is divided into four steps:

The first step is to submit tax returns and other necessary materials at the designated window of State Taxation Administration of The People's Republic of China Tax Service Office;

Step 2, declare and pay taxes and fees in the same window;

Step 3, declare and pay relevant taxes and fees in the designated window of local tax;

The fourth step is to collect the invoice at the designated window of the national tax.

However, in some places, there are still complicated procedures for taxpayers to apply for invoicing, and the national tax and local tax run many times, which affects the taxpayer's tax experience.