2. Accounting firms belong to the legal consulting service industry and have implemented the reform of the camp.
3. Special VAT invoices (VAT tax control system) shall be subject to the management of maximum billing limit. The maximum invoicing limit refers to the upper limit that the total sales amount issued by a single special invoice or special freight ticket cannot reach. ?
The maximum billing limit shall be applied by the general taxpayer and approved by the district and county tax authorities according to law. After accepting the taxpayer's application, the competent tax authorities shall conduct on-the-spot inspection as necessary. The scope and methods of on-site inspection shall be determined by the provincial tax authorities.
The tax authorities shall conduct examination and approval according to the actual production, operation and sales of taxpayers to ensure the normal needs of taxpayers' production and operation.