According to the first provision of the "Notice of the Beijing Municipal State Taxation Bureau forwarding the State Administration of Taxation's Notice on Decentralizing the Approval Authority for the Maximum Issuance Limit of Special Value-Added Tax Invoices" (Jingguo Shuihan [2007] No. 550): " According to the provisions of the "Notice", starting from September 1, 2007, the maximum invoicing limit for VAT general taxpayer special invoices originally approved by the Beijing Municipal Taxation Bureau of the State Administration of Taxation is 100 million yuan or 10 million yuan; the tax authorities of each district (region), The approval authority for VAT general taxpayer special invoices with a maximum invoicing limit of one million yuan approved by the directly affiliated tax bureau (hereinafter referred to as the branch) is delegated to tax offices (those with management functions) to achieve first-level approval by tax offices.

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