(1) Units and individuals that require invoicing should fill in the Application Form for Invoicing Ordinary Invoices and provide relevant supporting materials. The content of the application form should include the basic elements such as the name, unit price and amount of the goods (or services) required for invoicing; The application form is designed by the State Taxation Bureau and the Local Taxation Bureau of provinces, autonomous regions and municipalities directly under the Central Government. Individuals who sell goods and services in small quantities only need to provide identification. The small amount standard shall be determined by the State Taxation Bureau and the Local Taxation Bureau of provinces, autonomous regions and municipalities directly under the Central Government. (According to the regulations of Jiangsu Provincial State Taxation Bureau, the small amount standard for individuals to apply to the national tax authorities for issuing invoices for goods and services is determined to be less than RMB 1 1,000 each time; If farmers sell their own agricultural and sideline products, the small standard is determined to be below 3000 yuan. )

(2) The tax authorities shall verify the application materials of the units and individuals who request to issue invoices on their behalf, including the application form for issuing ordinary invoices on their behalf, legal identity documents (the legal identity documents provided by the applicants who request to issue ordinary invoices on their behalf according to the regulations of Jiangsu Provincial State Taxation Bureau include: resident identity cards, passports and other legal documents) and written confirmation certificates issued by the buyers (or service providers who accept labor services). Only if they are consistent can they be issued on their behalf.

(3) Designate a special person to be responsible for issuing ordinary invoices, which should generally be issued by computer, and ensure that the billing records are complete, accurate, reliable and unchangeable; If it is unconditionally distributed by computer, it can also be filled in manually. Whether it is written by computer or filled by hand, it must be stamped with the special seal for issuing invoices by tax authorities, otherwise it will be invalid. The specifications and styles of the special seal for invoices shall be implemented in accordance with the relevant provisions of the Notice of State Taxation Administration of The People's Republic of China on Relevant Issues Concerning the Use of Uniform Invoices for Road and Inland River Freight Transportation (Guoshuihan [2004] No.557).

(4) There should be mutual restriction between invoicing and taxation. For units that use computers to issue invoices and can ensure that the billing records are complete, accurate, reliable and unchangeable, invoicing and taxation can be completed in one post; In the unit that uses computer to issue invoices but only replaces manual printing function, or the unit that uses computer to issue invoices unconditionally for the time being, the billing and collection personnel must work separately, which forms a constraint. At the same time, each billing unit should set up a review post, review the window billing and tax collection operation records, and strengthen monitoring.

Introduce the form of invoicing on behalf of others.

Some street offices or neighborhood committees, originally grass-roots organizations of the government, only have administrative functions, but in order to generate income, they set up labor service stations to invoice others on the grounds of solving employment problems; In order to expand their business scope, some transportation units have also set up transportation service stations, which not only invoice some owners of vehicles, but also invoice other units and individuals. Its biggest feature is that the fake business is really done, that is, you have to transfer money from the bank first, then invoice, then deduct the handling fee and related taxes and fees, and then give you the balance in cash. From the perspective of the invoice issuing unit, the money comes from the bank and comes back with the invoice for reimbursement. From the point of view of the transportation service station, the money has already entered the unit. Tax agents are mainly engaged in tax agency, bookkeeping and other businesses, but regardless of whether the business license has the business of issuing invoices on behalf of others, with the convenience of receiving invoices, service industry invoices and construction industry invoices are issued correctly, so as to be truly responsive; In order to solve the employment problem, some large units set up special service agencies to issue invoices for subordinate units or departments, occupying costs and falsely listing expenditures; What's more, they applied for the establishment of a unit with incomplete accounts and certificates, defrauded the qualifications for repeated taxation, and adopted a "big head and small tail" approach to issue a large number of invoices for others.

The above introduces the way of issuing invoices on behalf of others. There are still many ways to invoice on behalf of others, but they must be reasonable and legal. We'd better remember them in our understanding and pay attention to the adjustment of policies. What kind of tax to pay depends on what kind of business your enterprise is engaged in! Thank you for reading. More relevant accounting information is on this website. Come and see this website!