In China, it is stipulated that units and individuals who apply for receiving and purchasing invoices apply for a ticket purchase certificate, provide the identity certificate, tax registration certificate or other relevant certificates of the agent, and the impression of the financial seal or special seal for invoices, and issue an invoice receiving and purchasing book after being audited by the competent tax authorities. Units and individuals receiving and purchasing invoices shall receive and purchase invoices from the competent tax authorities in accordance with the types, quantities and ways of purchasing tickets approved in the invoice receiving and purchasing book.
Printing ordinary invoices requires the following provisions:
1. A general taxpayer who has a fixed production and business place, a sound financial and invoice management system, and consciously pays taxes according to law, and uses more than 0/000 ordinary invoices per year, if it is really necessary to apply for ordinary invoices with the name of the enterprise, it shall, with the consent of the competent tax authorities and the approval of the county (city) State Taxation Bureau, print them at the designated printing plant and keep them centrally by the competent tax authorities.
2 enterprises must print ordinary invoices in accordance with the unified samples stipulated by the provincial bureau. If individual taxpayers really need to change the uniform invoice sample due to special needs, the State Taxation Bureau of the municipality under the jurisdiction of the province shall report it to the provincial bureau for approval.
3, enterprises to apply for printing invoices, in principle, a printing shall not exceed one year's usage.
According to my description, do you know what you need to bring to get an ordinary invoice from the IRS?
legal ground
Article 10 of the Measures for the Administration of Invoices in People's Republic of China (PRC) overprint the unified national invoice producer seal. The style of the national unified invoice producer seal and the requirements for invoice layout printing shall be stipulated by the competent tax department of the State Council. The invoice producer seal shall be made by the tax authorities of provinces, autonomous regions and municipalities directly under the Central Government. It is forbidden to forge the seal of invoice producer.
Measures for the Administration of Invoices in People's Republic of China (PRC) Article 9 When printing invoices, the national unified anti-counterfeiting special products for invoices determined by the tax authorities in the State Council shall be used. It is prohibited to illegally manufacture special anti-counterfeiting products for invoices.
Measures for the Administration of Invoices in People's Republic of China (PRC) Article 11 An enterprise that prints invoices shall, in accordance with the unified provisions of the tax authorities, establish an invoice printing management system and storage methods.
The use and management of invoice producer seal and invoice anti-counterfeiting special products shall be subject to the system of special person in charge.