Tax Ukey is an identity authentication and information encryption device of electronic invoice service platform, which can help taxpayers to handle basic services such as issuing, filing, querying and uploading of VAT ordinary invoices and electronic ordinary invoices.
At present, Tax UK is a software implemented by the tax bureau, which will replace the tax control panel to issue invoices.
Units and individuals that need to use invoices temporarily may apply directly to the tax authorities in the place of business for issuing invoices on the basis of written proof of buying and selling commodities, providing or receiving services and engaging in other business activities and the identity certificate of the agent. If taxes should be paid in accordance with the provisions of tax laws and administrative regulations, the tax authorities shall pay taxes first and then issue invoices. According to the needs of invoice management, the tax authorities may entrust other units to issue invoices in accordance with the provisions of the competent tax authorities in the State Council.
"Measures for the Administration of Invoices in People's Republic of China (PRC)" Article 14 Invoices used by units and individuals in provinces, autonomous regions and municipalities directly under the Central Government shall be uniformly printed by provinces, autonomous regions and municipalities directly under the Central Government, except for special invoices for value-added tax; If it is really necessary to print in other provinces, autonomous regions and municipalities directly under the central government, the tax authorities of the provinces, autonomous regions and municipalities directly under the central government shall negotiate with the tax authorities of the provinces, autonomous regions and municipalities directly under the central government, and the enterprises determined by the tax authorities of the provinces, autonomous regions and municipalities directly under the central government shall print.
It is forbidden to print invoices abroad.
Fifteenth 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 printed 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.