If the billing limit does not meet the actual business needs, the competent tax authorities may, according to the actual business needs of taxpayers, examine and approve the maximum billing limit and quantity of the VAT anti-counterfeiting tax-controlled billing system in accordance with the existing regulations.
According to the "on the revision of <: Provisions on the use of special VAT invoices > Notice "(Guo Shui Fa [2006]156) stipulates that special invoices shall be subject to the management of the maximum invoicing limit. After purchasing the anti-counterfeiting tax control machine, the general VAT taxpayer who uses the anti-counterfeiting tax control billing system to issue special VAT invoices should apply to the tax authorities for the maximum billing limit, and purchase other ticket purchase procedures with the Application Form for the Maximum Billing Limit and the Invoice Purchase Book to handle the initial issuance with the competent tax authorities.
According to the "Notice of State Taxation Administration of The People's Republic of China on Several Issues Concerning the Implementation of Tax Administrative Licensing" (Guo Shui Fa [2004] No.73), the examination and approval of the maximum billing limit of the VAT anti-counterfeiting tax control system belongs to the tax administrative licensing project. According to the "on the revision of <: Provisions on the use of special VAT invoices > Notice of "(Guo Shui Fa [2006]156) stipulates that an enterprise determines the maximum invoice opening1.The maximum invoice opening limit is 100,000 yuan or less according to its actual operating conditions;
The tax authorities at the county level shall send people to conduct on-the-spot verification and examination and approval.
2. The maximum billing limit is one million yuan:
The local tax authorities shall send people to conduct on-the-spot inspection and approval.
3. The maximum billing limit is 10 million yuan or more:
After on-the-spot verification, the prefecture-level tax authorities will send people to report the verification data to the provincial tax authorities for examination and approval.