Individual industrial and commercial households do not need to issue invoices for tax payment. Individual industrial and commercial households pay taxes, which is a tax system and refers to individual industrial and commercial households with certain circumstances. The tax authorities have the right to verify the tax payable and implement the verification and collection. Small-scale taxpayers should pay taxes even if they do not submit relevant tax payment materials as required.
Article 35 of China's Measures for the Administration of Invoices in People's Republic of China (PRC) stipulates that in any of the following circumstances, the tax authorities shall order it to make corrections and may impose a fine of 654.38 million yuan or less; Illegal gains shall be confiscated:
(a) the invoice should be issued but not issued, or the invoice is not issued at one time according to the prescribed time limit, order and column, or the special invoice seal is not stamped;
(two) using the tax control device to issue invoices, and failing to submit the invoice data to the competent tax authorities on schedule;
(3) using non-tax-controlled electronic equipment to issue invoices, failing to report the software program description data used by non-tax-controlled electronic equipment to the competent tax authorities for the record, or failing to save and submit the invoice data in accordance with regulations;
(four) the use of invoices;
(5) Expanding the scope of use of invoices;
(6) Substituting other vouchers for invoices;
(7) Invoicing across specified areas;
(8) Failing to pay the cancellation invoices in accordance with the provisions;
(9) Failing to store and keep invoices in accordance with regulations.
Extended data:
According to Article 36 of the Measures for the Administration of Invoices in People's Republic of China (PRC), acts violating laws and regulations on invoice management include:
Failing to print invoices or make special anti-counterfeiting products for invoices in accordance with regulations; Receiving and purchasing invoices according to regulations; Failing to issue invoices in accordance with regulations; Failing to obtain invoices in accordance with regulations; Failing to keep invoices in accordance with regulations; Failing to accept the inspection by the tax authorities in accordance with the provisions.
Units and individuals who commit any of the acts listed in the preceding paragraph shall be ordered by the tax authorities to make corrections within a time limit, their illegal income shall be confiscated, and they may also be fined 6,543.8+0,000 yuan. Whoever commits two or more acts listed in the preceding paragraph may be punished separately.
Baidu Encyclopedia-People's Republic of China (PRC) Invoice Management Measures