Procedures for Receiving and Purchasing Invoices Taxpayers who need to receive and purchase invoices for ordinary invoices on a daily basis may receive and purchase invoices from the competent tax authorities on the basis of the types, quantities and ways of purchasing tickets approved in the invoice receiving and purchasing book.

Taxpayers should provide information.

1. Invoice Purchase Book

2. Fiscal IC card (used by general taxpayers)

3. Special seal for finance or invoice

4 used invoice stub (except for the first purchase, the purchase of tax-controlled invoices carries the last bookkeeping copy that has been issued)

If taxpayers cannot meet their business needs for the version and quantity of ordinary invoices approved by the tax authorities in advance, and need to increase the version and increment of ordinary invoices, they should fill in the Application Form for Taxpayers' Acceptance and Approval of Invoice Types, and apply at the certificate acceptance and approval window of the Tax Service Office of the Regional Bureau. The personnel at the acceptance window of the documents to be approved will conduct a preliminary examination of the Approval Form for Taxpayers' Receiving and Purchasing Invoices, hand over the receipt of the documents that meet the application conditions to the taxpayers, and handle them separately according to the types of invoices applied by the taxpayers:

1. If the types of invoices applied for are VAT anti-counterfeiting and tax-controlled ordinary invoices, unified invoices for motor vehicle sales and ordinary invoices with tax deduction function, the Approval Form for Taxpayers' Receiving and Purchasing Invoice Types shall be transferred to the turnover tax department for approval of invoice types and receiving and purchasing quantity;

2. If the invoice type applied for is an ordinary invoice without tax deduction function, the Application Form for Taxpayer's Receiving and Purchasing Invoice Type shall be transferred to the ordinary invoice management post for review. The general invoice management post verifies the types and quantities of invoices purchased by taxpayers according to the management requirements of "limited quantity and limited quantity" of the Municipal Bureau, that is, for small-scale VAT taxpayers who carry out audit, in principle, the maximum purchase amount of 1,000-yuan ordinary invoices is not more than 5 copies each time, and the maximum purchase amount of 100-yuan ordinary invoices is not more than 1 month; For self-employed individuals who implement the method of regular quota collection, in principle, the ordinary invoice of 100 yuan version shall be approved, and the maximum amount of each ticket purchase shall not exceed one month. For taxpayers who need to purchase excess invoices due to special needs of production and operation, it shall be implemented in accordance with the Notice of the Municipal State Taxation Bureau on Forwarding the Provincial State Taxation Bureau on Further Strengthening the Management of Ordinary Invoices of Small-scale VAT Taxpayers (No.4/KLOC-0 [2007] of Wu Guo Shui Fa). Collection and purchase process of special VAT invoice (1) is the first time.

Taxpayers have obtained the qualification of general taxpayers. When purchasing tickets for the first time, you should go to the tax service office of the local State Taxation Bureau to receive the Application Form for Tax Administrative License and the Application Form for Ticket Approval, and provide the following information:

① invoice purchase book;

② Tax-controlled IC card (used by general taxpayers);

③ Stamp with special financial seal or invoice seal;

(4) Used invoice stubs (except for the first purchase, the purchase of tax-controlled invoices carries the last bookkeeping copy that has been issued).

After completing the qualification examination of special invoices and the approval of ticket types, taxpayers should bring the Decision of Tax Administrative License, the Approval of Special Invoice Types, the Tax Registration Certificate (copy), the General Taxpayer Qualification Certificate, the copy of the ID card of the agent, the one-inch registration photo, the corporate financial stamp or the special stamp for invoices, and go to the invoice sales window with the invoice purchase book and the golden tax IC card. (2) Daily purchase of special VAT invoices

Taxpayers shall designate purchasers to collect and purchase special VAT invoices at the invoice window and provide the following information:

① invoice purchase book;

② Golden tax IC card;

(3) generating and printing the final summary of special VAT invoices through the VAT anti-counterfeiting and tax-controlled invoicing system;

(4) The original of the last paper invoice for which a special invoice has been issued;

⑤ All the originals of all the paper-based invalid VAT invoices that meet the requirements of the latest purchase and issuance;

⑥ Stubs of all special red-ink invoices purchased and issued last time and the original notice of issuing special red-ink VAT invoices issued by the local competent tax authorities of the corresponding buyer.

⑦ Identification certificate of the agent.

The purchaser designated by the enterprise will purchase the special VAT invoice book, the golden tax IC card and the used computer version of the special VAT invoice directly at the sale window. The management office realizes the management of "controlling tax by ticket" through the violation record function in CTAIS. The management office shall designate a special person to enter the taxpayer's illegal records into CTAIS in time, and the ticket management center shall carefully examine and verify the invoices when selling them, and shall not sell invoices with illegal records.