First, the handling process:
Taxpayers apply to the tax service department of the competent bureau, fill in the Application Form for Invoice Purchase Book, and provide application materials.
Legal and complete information: after accepting and reviewing the application materials, the invoice purchase book will be issued according to the quasi-ticket purchase type.
Taxpayers shall provide relevant application materials with the invoice receiving and purchasing book and go to the tax service hall of the competent bureau to receive and purchase invoices.
Illegal and complete information: inform taxpayers of supplementary information at one time. (When making the flow chart, this article is juxtaposed with legal and complete information. )
Two, the golden tax card to carry information and forms are as follows:
(1) Form "Application Confirmation Form of VAT General Taxpayer", 1 copy.
(2) Information: Information to be presented: tax registration certificate (photocopy), tax-controlled IC card, identity certificate of tax collector, application form for taxpayer to receive and purchase invoices, and notice of granting administrative license.
Third, units and individuals applying for purchasing and issuing tickets must first apply for purchasing tickets, provide the identity certificate of the agent, tax registration certificate or other relevant certificates, and the impression of the special seal for issuing tickets or special seal for finance, and issue an invoice purchase book after being audited by the competent tax authorities;
For units or individuals temporarily engaged in business activities outside the province, autonomous region or municipality directly under the Central Government, in addition to the general conditions for receiving and purchasing invoices, they must also apply for receiving and purchasing invoices from the local tax authorities on the strength of their certificates.
Extended data:
Under normal circumstances, the number of invoices just received by an enterprise is 25. If it is not enough, you can apply for increment or version.
Increment: Suitable for companies with low amount but large amount of invoices, such as small shops.
Version addition: suitable for enterprises with high customer unit price, characterized by large amount, but relatively small invoiced amount.
Under any of the following circumstances, the general taxpayer shall not purchase and use special invoices.
(1) The accounting is not perfect, that is, the output tax, input tax and taxable amount of value-added tax cannot be accurately calculated according to the requirements of the accounting system and tax authorities.
(2) Failing to provide the tax authorities with accurate information on VAT payment such as output tax, input tax and tax payable. Other contents related to the above-mentioned VAT tax information shall be determined by the branch directly under State Taxation Administration of The People's Republic of China.
(three) any of the following acts, which have not been corrected within a time limit after being ordered by the tax authorities:
1, privately printing special invoices;
2. Purchase special invoices from individuals or units other than the tax authorities;
3. Borrow special invoices from others;
4. Providing false special invoices to others;
5. Failing to issue special invoices in accordance with the requirements of Article 5 of these Provisions;
6. Failing to save special invoices as required;
7. Failing to declare the purchase, use and custody of special invoices in accordance with Article 16 of these Provisions;
8. Failing to accept the inspection by the tax authorities as required.
(4) The goods sold are all duty-free goods.
If the general taxpayer under the above circumstances has received and used the special invoice, the tax authorities shall collect the special invoice for the balance.
General taxpayers selling goods (including goods deemed to be sold), taxable services and non-taxable services subject to VAT according to the detailed rules for the implementation of the Provisional Regulations on VAT (hereinafter referred to as selling taxable items) must issue special invoices to the buyers.
Special invoices shall not be issued under the following circumstances:
Consumer goods such as cigarettes, alcohol, food, clothing, shoes and hats (excluding special labor protection parts) and cosmetics retailed by general taxpayers in commercial enterprises may not issue special invoices.
Special invoices shall not be issued for the sale of duty-free goods, except as otherwise provided by laws and regulations of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.
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