Measures for the Administration of Invoices in People's Republic of China (PRC) (Decree No.587th of the State Council)

Detailed Rules for the Implementation of the Measures for the Administration of Invoices in People's Republic of China (PRC) (Order No.25 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC))

Decision of State Taxation Administration of The People's Republic of China on Amending the Detailed Rules for the Implementation of the Measures for the Administration of Invoices in People's Republic of China (PRC) (Order No.37 of State Taxation Administration of The People's Republic of China)

Submit information

(1) taxpayer invoice type receipt.

(2) invoice purchase book.

(3) the identity certificate of the agent (a copy of the agent's change).

Basic process

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(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, it should be a one-time prompt on the spot to correct information or reasons for not accepting.

(2) The tax service office will transfer the relevant information to the next link within 1 working day and handle it according to the prescribed procedures.

(3) The Tax Service Department shall notify the taxpayer to adjust the approved contents of the invoice receiving book within 1 working days after receiving the feedback; Do not meet, issue a notice of tax matters.

(4) This matter should be settled within 5 working days.

(5) Adjust the taxpayer quota of A-level tax credit as needed.

Handling place

Local tax service office.

Processing time

Working hours of local tax service offices.