I. Tax registration issues
After an enterprise obtains a business license, it needs to carry out tax registration in accordance with relevant regulations. If the enterprise has not registered tax or the tax registration information is wrong, then the invoice cannot be issued normally. Therefore, enterprises need to ensure that the tax registration has been completed correctly, and the tax registration information is consistent with the actual business situation.
Second, the issue of invoice collection.
After the enterprise completes the tax registration, it needs to apply to the tax authorities for issuing invoices. If the enterprise does not apply or the application is not approved, then it is not qualified to issue invoices. In addition, if the number of invoices received by the enterprise is insufficient or the invoice type does not meet the actual demand, it will also affect the normal invoicing.
Third, the use of invoices.
When using invoices, enterprises need to abide by relevant regulations, such as issuing invoices according to invoice types and invoicing limits. If enterprises use invoices in violation of regulations, such as out-of-range invoicing and false invoicing, it will not only lead to normal invoicing, but also face tax penalties.
Fourthly, invoice management.
Invoice management is an important part of enterprise financial management. If the enterprise invoice management is not good, such as invoice loss, invoice damage, etc. , will also affect the normal invoicing. Therefore, enterprises need to establish a perfect invoice management system to ensure the safe, complete and compliant use of invoices.
To sum up:
There may be many reasons why the business license cannot be invoiced, such as tax registration, invoice collection, invoice use and invoice management. Enterprises need to investigate these problems one by one and take corresponding measures to solve them. At the same time, enterprises also need to strengthen internal management, improve the professional quality of fiscal and taxation personnel, and ensure that enterprises can issue invoices in a compliant and efficient manner.
Legal basis:
People's Republic of China (PRC) tax collection management law
Article 2 1 stipulates that:
The tax authorities are the competent authorities of invoices, and are responsible for managing and supervising the printing, purchasing, issuing, obtaining, keeping and cancellation of invoices.
Units and individuals shall issue, use and obtain invoices in accordance with regulations when buying and selling commodities, providing or receiving business services and engaging in other business activities.
Measures for the administration of invoices shall be formulated by the State Council.
Measures of People's Republic of China (PRC) Municipality on Invoice Management
Article 19 stipulates:
Units and individuals that sell goods, provide services and engage in other business activities collect money from foreign operations, and the payee shall issue invoices to the payer; Under special circumstances, the payer will issue an invoice to the payee.