A self-issuing taxpayer shall meet the following conditions: (1) Having a business license issued by the administrative department for industry and commerce and a tax registration certificate issued by the local taxation bureau. Road transport business license and waterway transport license issued by the traffic management department; (two) the annual amount of goods transportation services is more than 200 thousand yuan (except for new enterprises); (3) Having a fixed office space. For renting office space, the lease period must be greater than 1 year; (4) Opening a settlement account in a bank; (5) Having its own means of transport and providing cargo transport services; (6) Having complete account books, being able to properly keep and use invoices, other vouchers and other materials in accordance with the provisions of the measures for the administration of invoices, being able to correctly calculate operating income, operating costs, taxes and operating profits in accordance with the requirements of the financial accounting system and the tax bureau, being able to file tax returns normally, and paying various taxes to the competent local tax bureau in accordance with regulations. (Shenyang Local Taxation Bureau)