In order to strengthen the management of ordinary invoices issued by ordinary taxpayers of value-added tax and comprehensively monitor the sales of ordinary taxpayers, the State Administration of Taxation decided to bring ordinary invoices issued by ordinary taxpayers (excluding commercial retail, the same below) into the issuance management of VAT anti-counterfeiting tax control system, that is, ordinary taxpayers can use the same set of VAT anti-counterfeiting tax control system to issue special invoices for value-added tax, ordinary invoices for value-added tax and invoices for waste materials at the same time (this invoicing method is referred to as "one machine with multiple tickets").
Extended data:
Individuals handle ordinary invoices without running at both ends. Beijing State Taxation Bureau and Beijing Local Taxation Bureau recently announced that when individuals apply to the national tax authorities for issuing ordinary invoices, they can directly apply to the national tax authorities for issuing ordinary invoices without applying to the local tax authorities for issuing personal income tax payment opinions.
At the same time, according to the revised Announcement of Beijing State Taxation Bureau and Beijing Local Taxation Bureau on Matters Related to Individual's Application for Issuing Ordinary Invoices, if an individual's application for issuing ordinary invoices involves personal income tax, and the withholding agent fails to withhold and pay the tax according to the regulations, the individual can go to any district local taxation bureau or branch tax service office in the city (you can log in to official website of the Municipal Local Taxation Bureau for enquiry) to declare and pay the tax.
References:
Baidu Encyclopedia-Ordinary VAT Invoice
Phoenix. Com- The new rules for handling personal invoices make it more convenient and concise to handle ordinary VAT invoices in Beijing.