Taxpayers whose annual sales of VAT for taxable services (hereinafter referred to as annual sales of taxable services) exceed the standards set by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China are general taxpayers, while taxpayers who do not exceed the prescribed standards are small-scale taxpayers.
Other individuals whose annual sales of taxable services exceed the prescribed standards are not ordinary taxpayers; Non-enterprise units, enterprises and individual industrial and commercial households that do not regularly provide taxable services may choose to pay taxes according to small-scale taxpayers.
Units and individuals that expand information to sell goods, provide services and engage in other business activities collect money from foreign operations, and the payee shall issue invoices to the payer; Under special circumstances, the payer will issue an invoice to the payee.
All units and individuals engaged in production and business activities shall ask the payee for invoices when purchasing goods, receiving services and paying other business expenses. When obtaining the invoice, you are not allowed to change the name and amount.
Invoices that do not meet the requirements shall not be used as financial reimbursement vouchers, and any unit or individual has the right to refuse them.
Units and individuals that install tax control devices shall use tax control devices to issue invoices in accordance with regulations, and submit invoice data to the competent tax authorities on schedule. When using non-tax-controlled electronic equipment to issue invoices, the software program description data of non-tax-controlled electronic equipment shall be reported to the competent tax authorities for the record, and the invoice data shall be saved and submitted in accordance with the regulations.
Baidu encyclopedia-general taxpayer