Measures for the Administration of Invoices of the People's Republic of China (Order No.587 of the State Council)
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 of the People's Republic of China (Order No.37 of State Taxation Administration of The People's Republic of China)
Measures for the Administration of Tax Credit (for Trial Implementation) (Announcement No.40 of State Taxation Administration of The People's Republic of China 20 14)
Submit information
(1) Verification Form for Taxpayer's Receiving Invoice Types.
(2) Certificate of Tax Administration for Outgoing Business Activities.
(3) Original and photocopy of the identity certificate of the handler (provided when handling for the first time or when the handler changes).
(4) Stamp of special invoice seal.
Basic process
fundamental plane
(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 the one-time prompt on the spot should be corrected information or inadmissible reasons.
(2) The Tax Service Office 1 working day will transfer the relevant information to the next link and handle it according to the prescribed procedures.
(3) After receiving the feedback, the Tax Service Office shall notify the taxpayer to receive the Invoice Collection Book within 1 working days. If a guarantee is required, it shall collect a deposit of no more than 1 10,000 yuan or require a guarantor; If it fails, a Notice of Tax Matters will be issued.
(4) This matter should be settled within 5 working days.
(5) For taxpayers with A-level tax credit, the amount of ordinary invoices shall be verified as needed.
(6) Prompt taxpayers to go to the tax authorities for invoice inspection and cancellation procedures in time after the business activities are over.
Handling place
Local tax service offices.
Processing time
Working hours of local tax service offices.