When the business license comes down, the tax registration certificate can't come down. In the meantime, you can issue an invoice at the tax hall of the tax department. The specific procedure is as follows.

(1) In the tax service hall where the Local Taxation Bureau entrusts the State Taxation Bureau to collect taxes and fees, taxpayers shall handle it in the following order:

1. Designated window of State Taxation Administration of The People's Republic of China Tax Service Department:

(1) Submit the tax return for issuing VAT invoices (see annex);

(2) When a natural person applies for issuing invoices on his behalf, he shall submit his identity certificate and a copy thereof;

Other taxpayers apply for issuing invoices on their behalf, and submit the business license (or tax registration certificate or organization code certificate), the identity certificate of the agent and its copy.

2. Declare and pay VAT and other related taxes and fees in the same window.

3. Get the invoice in the same window.

(two) in the tax service hall established by the national tax and local tax cooperation and * * *, taxpayers shall handle it in the following order:

1. Specify the window in the tax service hall:

(1) Submit the tax return for issuing VAT invoices;

(2) When a natural person applies for issuing invoices on his behalf, he shall submit his identity certificate and a copy thereof;

Other taxpayers apply for issuing invoices on their behalf, and submit their business licenses (or tax registration certificates or organization code certificates), identity documents of managers and their photocopies.

2. Pay VAT in the same window.

3. Declare and pay relevant taxes and fees in the local tax designated window.

4. With the relevant tax payment certificate, go to the designated window of national tax to receive the invoice.