1. When issuing invoices on behalf of individual industrial and commercial households, you should bring your tax registration certificate, ID card, payment voucher and the contract signed by both parties to the tax service office for application;

2. After obtaining the tax registration certificate, you should apply to the competent tax authorities for receiving and purchasing invoices, and receive them after examination;

3. Go to the tax service center of the competent local tax authority, receive and fill in the Application Form for Taxpayer's Receiving and Purchasing Invoices, and show a copy of the tax registration certificate, the identity certificate of the agent and the impression;

4. When using invoices, it is necessary to provide the competent tax authorities with invoice receiving and purchasing books, tax-controlled IC cards and seals, and used invoice stubs;

5. Download the billing software and enter the billing interface for billing operation.

Tax management of individual industrial and commercial households;

1. tax registration: individual industrial and commercial households must register with the tax authorities and obtain a tax registration certificate;

2. Tax declaration: individual industrial and commercial households should make tax declaration within the prescribed time limit, including value-added tax and personal income tax;

3. Use of invoices: Individual industrial and commercial households should legally use invoices, including receiving, purchasing, issuing and keeping;

4. Tax inspection: The tax authorities have the right to conduct tax inspection on individual industrial and commercial households to ensure compliance with tax laws and regulations.

To sum up, individual industrial and commercial households need to follow a series of processes to inquire about billing records: bring the necessary documents to the tax service hall to apply for invoicing, apply to the competent tax authorities after receiving and purchasing invoices, fill in the application form for purchasing and purchasing, provide relevant materials when using, and conduct billing operations through billing software.

Legal basis:

Detailed Rules for the Implementation of People's Republic of China (PRC) Tax Collection and Management Law

Article 18

Unless it is required to issue a tax registration certificate, taxpayers must hold a tax registration certificate when handling the following matters: (1) opening a bank account; (2) Applying for tax reduction, exemption and refund; (three) to apply for extension of declaration and extension of tax payment; (4) Receiving and purchasing invoices; (five) to apply for the issuance of tax management certificates for business activities abroad; (6) Handling business suspension or closure; (7) Other relevant tax matters.

Measures of People's Republic of China (PRC) Municipality on Invoice Management

Article 15

Units and individuals that need to receive and purchase invoices shall go through the formalities of receiving and purchasing invoices with the tax registration certificate, the identity certificate of the agent and the stamp of the special seal for invoices made according to the style specified by the competent tax department of the State Council. The competent tax authorities shall, according to the business scope and scale of purchasing units and individuals, confirm the types, quantities and methods of purchasing invoices, and issue invoice purchasing books within 5 working days. When receiving and purchasing invoices, units and individuals shall report the use of invoices in accordance with the provisions of the tax authorities, and the tax authorities shall conduct inspections in accordance with the provisions.