After the "three certificates in one", some tax-related information, such as tax types and ticket registration, needs to be supplemented by tax authorities before tax declaration and invoice purchase. Taxpayers may have the most contact with tax authorities to apply for invoices, and invoice management will replace tax registration and become the basis of the whole tax management.
The Opinions of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Innovative Tax Service Management (Guo Shui Fa [2065438+09] No.85) stipulates that the number of ordinary invoices applied for the first time should be controlled within one month's consumption or the number of first recipients determined by provincial tax authorities. Taxpayers with good tax credit and low tax risk may be appropriately relaxed, but the maximum amount shall not exceed the maximum amount determined by the provincial tax authorities. If the provincial tax authorities have not determined the maximum amount, the maximum amount shall not exceed three months. For newly-opened general taxpayers, the tax authorities can set the basic monthly supply of special VAT invoices according to the scale of production and operation, business model, industry characteristics and the particularity of issuing invoices. Taxpayers who apply for more than the basic monthly payment need to provide relevant certification materials to the tax authorities. Small-scale taxpayers (including individual industrial and commercial households) may require their legal representative or financial controller to be present when applying for invoice increment for the first time. For new taxpayers who have received invoices but failed to declare them in time, measures such as stopping the supply of invoices and on-the-spot verification shall be taken. Take measures to stop supplying invoices to taxpayers listed in the abnormal list of enterprises. At the same time, the tax authorities upgrade the special invoice system and implement electronic invoices, which can monitor and master the taxpayer's billing information in real time through the network.
The tax law stipulates that "if the special VAT invoice has not been certified and deducted for more than 90 days, it will not be deducted and a red-ink invoice will be issued". What can be used for bookkeeping is legal evidence, but it cannot be deducted.
Special VAT invoices are printed under the supervision of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China, and are only used by general VAT taxpayers. They are not only important accounting vouchers for taxpayers to reflect their economic activities, but also legal vouchers for sellers' tax obligations and buyers' input tax. It is an important, decisive and legal special invoice in value-added tax calculation and management.