First, go to the tax service hall of the competent State Taxation Bureau to receive and fill out an Invoice Application Form.
Second, taxpayers need to provide information:
1. Information to be presented
The legal identity certificate of the billing applicant.
2. Information to be submitted
A written confirmation certificate issued by the payer on the name, unit price and amount of the purchased goods, or a purchase and sale contract.
There are no household registration restrictions, and the total tax rate is about 8%
Invoice types: ordinary invoices and special VAT invoices.
Ordinary invoice: it is mainly used by business tax taxpayers and small-scale VAT taxpayers. Ordinary VAT taxpayers can also use ordinary invoices when they cannot issue special invoices. Ordinary invoices consist of industry invoices and special invoices. The former is applicable to a certain industry and business, such as commercial retail unified invoice, commercial wholesale unified invoice, industrial enterprise product sales unified invoice, etc. The latter is only applicable to a certain business project, such as advertising fee settlement invoice, commercial housing sales invoice, etc.
Special invoices for value-added tax are the product of China's new tax system. It is an invoice set by the national tax department according to the needs of value-added tax collection and management, which is specially used for taxpayers to sell or provide value-added tax taxable items.
Special invoice not only has the connotation of ordinary invoice. At the same time, it also has a more special role than ordinary invoices. It is not only a financial income and expenditure voucher to record commodity sales and value-added tax. Moreover, it is a legal certificate that both the seller's tax obligation and the buyer's input tax amount are recorded, and it is a legal certificate that the buyer deducts taxes, which plays a key role in the calculation of value-added tax.
Invoice-Baidu Encyclopedia