The value-added tax invoices issued by taxpayers that have not been uploaded are offline invoices. The time limit for offline invoicing refers to the longest time limit that can be issued offline from the time when the first offline invoice is issued. The total amount of offline invoicing refers to the cumulative total amount excluding tax that can be invoiced offline, and the total amount of offline invoicing is calculated according to different ticket types. See the website of Qinghai Provincial People's Government for details.

Answers to the problem of promoting the upgraded version of VAT invoice system by the Provincial State Taxation Bureau

VAT invoice management needs to limit the time and total amount of off-line invoicing. State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) authorized the State Taxation Bureau of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning to determine the setting standards and methods for taxpayers' off-line invoicing time and total amount.

The standards and methods for setting the time limit and total amount of taxpayers' off-line invoicing shall be determined by the state taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities with separate plans.

Take the regulations of Beijing State Taxation Bureau as an example: from 20 1 5165438+10/day, the offline invoicing time limit for Beijing VAT taxpayers (including new taxpayers and taxpayers who have used the upgraded version) is temporarily set to 3 days (72 hours); The total amount of offline invoicing is "maximum invoicing limit × monthly invoice collection amount ×20%". (AnnouncementNo. Beijing State Taxation Bureau 15 20 15)