No, the invoice received in the current month has not been issued, and there are no special circumstances that can be used in the next month. The special case here refers to changing the invoice version according to State Taxation Administration of The People's Republic of China's notice, or stopping using a specific invoice, so that you can get a new invoice after using it.

After the remaining invoices in July are issued in August, you can buy invoices again. The number of copies purchased is 20 approved by the tax bureau, and there is no need to reduce the number of invoices left over from last month.

What needs to be explained is: in which month the invoice was issued, even if the income was in which month, for example, in June 5438+ 10, two invoices were issued in June 5438+10, 20,000 yuan, five invoices were issued in March, and three invoices were issued in April (the above invoice data are not

Extended Information Article 15 of the Measures for the Administration of Tickets in People's Republic of China (PRC) * * * and People's Republic of China (PRC) shall go through the formalities of obtaining and selling tickets with the tax registration certificate, the identity certificate of the agent and the stamp of the special seal for tickets made according to the style stipulated by the competent tax authorities in the State Council.

The competent tax authorities shall, according to the business scope and scale of the units and individuals who purchase tickets, confirm the types, quantities and methods of purchasing tickets, and issue invoices and purchase books within 5 working days. When purchasing and issuing tickets, units and individuals shall declare the use of tickets in accordance with the provisions of the tax authorities, and the tax authorities shall conduct inspections in accordance with the provisions.

If a taxpayer needs to change the number or pages of tickets issued due to changes in production and operation, the tax authorities shall adjust the number or pages of tickets purchased according to the actual operation of the taxpayer. Taxpayers are required to fill out the Application Form for Taxpayer's Purchase and Ticket Issuance in duplicate:

Taxpayer's application → acceptance by tax service hall → approved quantity and layout → purchase more than the original approved quantity or change the layout → investigation and approval by tax source management department → completion of tax service hall.

Baidu Encyclopedia-Invoice Issuing