Small business enterprises are not ordinary taxpayers. They don't need to get a VAT invoice to buy goods, but they need to get an ordinary invoice. Because enterprises have to pay income tax, how can they keep accounts without invoices?

If the tax bureau finds its financial confusion during the inspection, it will adopt the approved collection; If it is found that the invoice is not intended, it is necessary to investigate and punish not only the tax evasion of the enterprise, but also the tax evasion of the other party who does not invoice. Therefore, in business activities, we must issue and ask for invoices.

Small-scale taxpayers refer to the VAT payment method from the perspective of VAT. Small-scale taxpayers do not need input deduction, and can directly calculate and pay VAT according to the sales amount multiplied by the 3% levy rate (note that the sales amount is the invoiced amount divided by 1+ levy rate). To purchase goods, it is more important to pay enterprise income tax, that is, to collect costs.

Therefore, it is necessary to determine the collection method of your company's corporate income tax. If it is an audit collection, you should get these invoices. If the collection is approved, then basically there is no need for invoices and no accounting.

In any of the following circumstances, taxpayers with extended information shall collect enterprise income tax by means of approved collection:

1, account books cannot be set according to the provisions of tax laws and regulations, or account books should be set according to the provisions of tax laws and regulations but are not set;

2. Only the total income can be accurately accounted for, or the total income can be verified, but its costs and expenses cannot be accurately accounted for;

3. Only the costs and expenses can be accurately accounted for, or the costs and expenses can be verified, but the total income cannot be accurately accounted for;

4, the total income and costs can not be correctly accounted for, can not provide true, accurate and complete tax information to the competent tax authorities, it is difficult to verify;

5. Although the account setting and accounting are in compliance with the regulations, the relevant account books, vouchers and relevant tax payment materials are not kept as required; 6. Failing to file tax returns within the time limit prescribed by tax laws and regulations, and being ordered by the tax authorities to file tax returns within a time limit, failing to file tax returns within the time limit.

State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)-Announcement on Issuing the Measures for the Administration of Pre-tax Deduction Certificates of Enterprise Income Tax