Small-scale taxpayers applying for adjusting the purchase quantity and the maximum invoicing limit of VAT ordinary invoices should first apply for the taxpayer's ticket type approval, and then go to the issuing post of the tax authorities with the tax control number plate or the golden tax number plate for authorization adjustment.
Each invoice has a limit, which is determined by the IRS. The amount issued by each invoice cannot be greater than the limit of a single sheet. This is the setting of tax-controlled anti-counterfeiting system. Just connect the tax control system to the Internet, and the tax control system will automatically upload the developed ticket information. After the upload is successful, the billing system will return to normal.
According to the revised Regulations on the Use of Special VAT Invoices, special invoices are subject to the management of the maximum invoicing limit. The maximum invoicing limit refers to the upper limit that the total sales amount issued by a single special invoice cannot reach.
The maximum billing limit shall be applied by the general taxpayer and approved by the tax authorities according to law. If the maximum invoice amount is below100000 yuan, it shall be examined and approved by the tax authorities at the county level.
The maximum billing limit is one million yuan, which shall be examined and approved by the municipal tax authorities; If the maximum invoice amount is more than10 million yuan, it shall be examined and approved by the provincial tax authorities. The tax authorities at the county level are responsible for the specific issuance of the anti-counterfeiting tax control system.
The tax authorities shall conduct on-the-spot verification when approving the maximum invoice issuing limit. If the approved maximum billing limit is below100000 yuan, the tax authorities at the county level shall send people to conduct on-the-spot verification.
Approved the use of the maximum billing limit of one million yuan, by the municipal tax authorities sent on-site verification; If the maximum billing limit is approved as10 million yuan or more, the local tax authorities will send people to conduct on-the-spot verification and report the verification data to the provincial tax authorities for review. When the general taxpayer applies for the maximum billing limit, it is necessary to fill in the application form for the maximum billing limit.
Extended data
The relevant matters concerning the first application for VAT invoices are as follows:
At the same time, when a newly established taxpayer meets the following conditions applies for a VAT invoice for the first time, the competent tax authorities shall complete it within 2 working days from the date of accepting the application, and the competent tax authorities with conditions shall complete it on the same day:
1. Taxpayers' tax collectors and legal representatives have collected and verified the real-name information (the scope of taxpayers who need to collect and verify the real-name information of legal representatives is determined by the provincial tax authorities);
2 taxpayers have the need to issue VAT invoices and take the initiative to apply for invoices;
3, taxpayers in accordance with the provisions for tax control equipment distribution and other matters.
Newly-established taxpayers applying for VAT invoices for the first time mainly include tax-related matters such as the verification of invoice types, the examination and approval of the maximum invoicing limit of special VAT invoices (VAT tax control system), the initial issuance of special equipment for VAT tax control system, and the receipt of invoices.
The tax authorities shall, in accordance with the provisions of Article 1 of this announcement, verify the types of invoices for new taxpayers who apply for VAT invoices for the first time. The maximum invoicing limit of special VAT invoices shall not exceed 654.38+10,000 yuan, and the maximum number of recipients shall not exceed 25 per month.
Invoice value-added tax invoices shall not exceed 654.38+10,000 yuan at most, and the maximum number of invoices received per month shall not exceed 50. Provincial tax authorities may, within this scope, determine the examination and approval criteria for newly established taxpayers to apply for VAT invoices for the first time according to the degree of tax risk of taxpayers.
The provincial tax authorities should, according to the actual situation in the region, further clarify the time limit, handling methods and processes for newly-established taxpayers to apply for VAT invoices for the first time, purchase tax-controlled equipment online as much as possible, and do a good job in publicizing and explaining relevant policies, so as to reduce the time for newly-established taxpayers to apply for VAT invoices for the first time and ensure that eligible newly-established taxpayers can receive VAT invoices in a timely and smooth manner.
State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)-Announcement on Matters Related to Newly Established Taxpayers' First Application for VAT Invoice