Policy Basis
"Announcement of the State Administration of Taxation on Collection Management Issues Concerning the National Pilot Program of Replacing Business Tax with Value-Added Tax" (State Administration of Taxation Announcement No. 39, 2013)
p>"Announcement of the State Administration of Taxation on Issues Concerning Simplifying the Procedures for Receiving and Using Value-Added Tax Invoices" (State Administration of Taxation Announcement No. 19, 2014)
Submission of Information
< p> (1) "Tax Administrative License Application Form".(2) 2 copies of "Application Form for the Maximum Issuing Limit of Special Value-Added Tax Invoices".
Basic process
Basic specifications
(1) The tax service department receives the information and checks whether the information is complete, conforms to the legal form, and whether the filled-in content is complete. Those that comply will be received immediately; those that do not comply will be notified on the spot at one time and the information should be corrected.
(2) The tax service department will transfer the relevant information to the next link within 1 working day for processing according to the prescribed procedures.
(3) The tax service department will notify the taxpayer to collect the processing results within 1 working day after receiving the feedback.
(4) This matter should be completed within 20 working days from the date of acceptance of the application.
(5) If a general VAT taxpayer applies for a special invoice with a maximum invoicing limit of no more than 100,000 yuan, the tax authorities do not need to conduct on-site inspection in advance.
(6) The maximum invoicing limit for special VAT invoices for small wholesale commercial taxpayers who are subject to tax guidance period management shall not exceed 100,000 yuan; the maximum invoicing limit for special VAT invoices for other general VAT taxpayers The limit is determined based on the actual operating conditions of the taxpayer.
(7) After taxpayers are reminded to apply for approval, they should bring the special equipment for the VAT tax control system to the tax service office to handle issuance or change matters.
Processing location
Tax service offices in various places.
Processing hours
The working hours of local tax service offices.