The maximum invoicing limit of special VAT invoices shall not exceed 654.38+10,000 yuan, and the maximum number of recipients shall not exceed 25 per month; Invoice value-added tax invoices shall not exceed 654.38+10,000 yuan at most, and the maximum number of invoices received per month shall not exceed 50. Provincial tax authorities may, within this scope, determine the examination and approval criteria for newly established taxpayers to apply for VAT invoices for the first time according to the degree of tax risk of taxpayers.
When the invoiced quantity in the current month exceeds the invoiced quantity limit, the face amount of the invoice can be temporarily increased or increased. The tax stipulates the number of invoices received and purchased by each enterprise every month. If the invoice is used up in the current month, you can buy another invoice if there is nothing left in the current month. If it exceeds the limit, you can apply for an increase.
Unless you go to the tax bureau to submit a statement to prove that the income of the unit increases and the amount of tickets needs to be increased, you can't issue invoices that exceed the quantity limit.
When examining and approving the amount of the first invoice, the tax bureau has a maximum billing limit and a maximum monthly billing amount.
Second, the latest regulations on the number of invoices.
According to Article 3 of the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Matters Related to Newly Established Taxpayers Applying for VAT Invoices for the First Time (State Taxation Administration of The People's Republic of China Announcement No.2018 No.29), the tax authorities have approved the types of invoices for newly established taxpayers applying for VAT invoices for the first time as stipulated in Article 1 of this announcement, and the maximum invoicing limit for special VAT invoices is no more than 654.38+million yuan, and the maximum number of invoices collected is no more than 22, and the maximum value-added tax invoices are no more than 654.38+million yuan per month. Provincial tax authorities may, within this scope, determine the examination and approval criteria for newly established taxpayers to apply for VAT invoices for the first time according to the degree of tax risk of taxpayers.
The tax authorities at all levels shall not impose unreasonable restrictions on the issuance of invoices by taxpayers simply on the basis of the nature of ownership, industry, region and other factors. According to the taxpayer's tax risk, tax credit rating and actual business situation, reasonably determine the number of invoices and the maximum invoicing limit, do a good job in issuing invoices in time, and ensure the normal production and operation of taxpayers. If the taxpayer proposes to increase the number of invoices and the maximum invoice issuing limit due to changes in actual business conditions, and no abnormality is found after the audit according to laws and regulations, the competent tax authorities shall handle the "edition increase" and "increment" for the taxpayer in time. The taxpayer's abnormal VAT deduction voucher shall be identified and dealt with according to laws and regulations, and taxpayers shall not be restricted from issuing invoices except for serious deviation in purchase and sale, false tax declaration and two unreasonable tax interviews. For taxpayers whose abnormal households have been terminated by the tax authorities in accordance with policies and procedures, the competent tax authorities should restore the billing function of their tax control system within 2 working days to ensure the normal billing of taxpayers.