The applicant must provide the original and photocopy of the contract, the maximum invoice amount, including the proof of ownership of goods such as purchase contract and purchase invoice (special invoices need to be certified), and after inspection by the competent tax authorities, the specific number of temporary increases will be approved, and then the special invoices will be sold.

According to the Opinions of State Taxation Administration of The People's Republic of China on Strengthening the Management of Receiving and Purchasing Special VAT Invoices of General VAT Taxpayers (Guo [2012] No.45):

If the general taxpayer needs to temporarily purchase special invoices due to occasional large-value transactions, the competent tax authorities shall, according to the contracts provided by them and the maximum billing limit, verify the specific amount of temporary sales of special invoices, and conduct on-site inspections according to the needs of the work. Taxpayers should provide: a written application.

Original and photocopy of goods ownership certificate (special invoice must be certified) such as purchase contract and purchase invoice. Original and photocopy of the sales contract and other sales-related certificates.

According to Article 53 of the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Comprehensively Promoting the Pilot Project of Changing Business Tax to Value-added Tax (Caishui [2016] No.36), taxpayers shall issue special VAT invoices to buyers who request special VAT invoices, and indicate the sales amount and output tax amount respectively on the special VAT invoices.

Under any of the following circumstances, a special VAT invoice shall not be issued:

(1) Selling services, intangible assets or immovable property to consumers.

(2) Taxable acts exempted from the provisions of VAT.

Article 54 Where a small-scale taxpayer engages in taxable activities and the buyer requests a special VAT invoice, he may apply to the competent tax authority for issuing it on his behalf.

Item (1) of Article 3 of the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Comprehensively Promoting the Pilot Project of Changing Business Tax to VAT (Announcement No.23 of State Taxation Administration of The People's Republic of China 20 16) stipulates that general VAT taxpayers sell goods, provide processing, repair and replacement services and conduct taxable activities.

Use the new VAT invoice management system (hereinafter referred to as the new system) to issue special VAT invoices, general VAT invoices, unified motor vehicle sales invoices and electronic general VAT invoices.

Extended data:

Management of issuing special invoices for value-added tax.

1, basic terms. General taxpayers selling goods (including goods deemed to be sold) and taxable services, as well as non-taxable services that are subject to VAT according to the detailed rules for the implementation of the Provisional Regulations on VAT, must issue special invoices to the buyers unless otherwise stipulated.

2. Special provisions. General taxpayers of value-added tax shall not issue special invoices for value-added tax under the following circumstances.

(1) Selling taxable items to consumers;

(2) Selling duty-free items;

(3) Selling goods declared for export and selling taxable services overseas;

(4) using the goods for non-taxable items;

(5) using the goods for collective welfare or personal consumption;

(6) Providing non-taxable services (excluding value-added tax), transferring intangible assets or selling real estate. When selling taxable items to small-scale taxpayers, special invoices shall not be issued.

3. Time regulation for issuing special invoices. Special invoices must be issued according to the following time requirements:

(1) If the payment is made in advance, accepted by collection, or settled by entrusted bank collection, it shall be the delivery date;

(2) On the day of receiving the payment, if payment and delivery are adopted;

(3) The payment date agreed in the contract if credit sale or installment payment is adopted;

(4) Deliver the goods to others for consignment, which is the date of receiving the consignment list sent by the client;

(5) Taxpayers with two or more institutions and unified accounting transfer goods from one institution to another for sale, and the value-added tax is levied according to regulations, which is the day when the goods are transferred;

(6) Goods provided as investment to other units or individual operators shall be the day when the goods are transferred;

(7) Distribution of commodities to shareholders is the date of commodity transfer.

Reference source: Baidu Encyclopedia-Invoice Issuing