1, with independent business premises and business activities;
2, has handled the tax registration certificate and business license and other related documents;
3. Filing the billing information in the tax bureau.
The process of invoicing:
1, determine the type and content of invoicing, including tax category, invoiced amount, invoiced date, purchaser information, etc.;
2. Fill in the relevant invoice application form or invoice application form according to the content of invoicing, and submit it to the financial department or tax authorities for approval;
3. After examination and approval, the financial department or tax authorities will make an invoice. The billing personnel need to check the billing information to ensure that the billing information is accurate;
4. After the invoice is issued, it needs to be stamped with a special invoice seal and handed over to the corresponding department or mailed to the buyer.
Criteria for filing invoices:
1, registration conditions: taxpayers must be established according to law and obtain legal production and operation qualifications, such as business license and organization code certificate;
2. Tax credit status: The taxpayer's tax credit status must be good, and there is no overdue tax payment, tax arrears, violation of laws and regulations, etc.
3. Taxpayer type: General taxpayers refer to industries whose annual sales exceed 5 million yuan or meet the requirements of the state, such as construction and real estate; Small-scale taxpayers refer to taxpayers whose annual sales do not exceed 5 million yuan;
4. Tax registration materials: Taxpayers need to submit relevant tax registration materials, such as application form, business license of enterprise as a legal person, organization code certificate, tax registration certificate, special seal for invoices, etc.
To sum up, issuing tax-included invoices can reduce its financial cost, because the tax is paid by the seller on its behalf, while invoices without tax require the enterprise to pay the tax itself.
Legal basis:
Article 13 of the Provisional Regulations of the People's Republic of China on Value-added Tax
Taxpayers other than small-scale taxpayers shall register with the competent tax authorities. The specific measures for registration shall be formulated by the competent tax authorities of the State Council.
Small-scale taxpayers who have sound accounting and can provide accurate tax information may register with the competent tax authorities. If they are not small-scale taxpayers, the tax payable shall be calculated in accordance with the relevant provisions of these Regulations.