If the information provided by the taxpayer applying for agency is complete, the content is accurate and the procedures are complete, it will be accepted on the spot and settled immediately.

Two. Acceptance, review and invoicing

After receiving the invoice application and related materials, the invoice management post will review the invoice processing.

(1) Review and confirm whether the applicant is within the management scope, whether the business to be invoiced exists and whether the relevant certificates are true (mainly by checking the information provided by the applicant);

(2) According to the certification materials of business activities provided by taxpayers, determine the applicable tax items and tax rates, and collect taxes according to regulations (tax exemption certification materials shall be provided for tax exemption). If the amount of business applied for invoicing does not reach the threshold set by the tax authorities of provinces, autonomous regions and municipalities directly under the Central Government, only invoices will be issued on behalf of them, and no tax will be levied. However, according to the invoice issuing records, if the accumulated invoice amount reaches the monthly threshold in a tax period, individual industrial and commercial households and individuals who apply for the same invoice shall calculate the tax together when they reach the threshold. If it falls within the scope of tax exemption, the words "tax exemption" shall be marked on the face of the ordinary invoice. For issuing invoices on behalf of taxpayers, it is suggested that whether the taxpayer has handled tax registration, whether it is a regular quota or self-declaration, the amount above the threshold should be taxed at the same time as issuing invoices; If the taxpayer fails to apply for tax registration, the basic information of the taxpayer shall be entered according to the temporary registration process;

(three) according to the taxpayer to provide proof of business activities, determine the types of business projects and invoices, fill in the invoices according to regulations, and affix the "special seal for invoices" of the unit;

3. Keep the invoice and the information provided by the taxpayer on file for future reference.

4. If the information is inconsistent, inform the taxpayer and return the information.