1. Please ask the tax bureau to issue an invoice. If the self-employed need to issue invoices on their behalf, they should show their tax registration certificate, identity card, payment certificate issued by the other party and the contract signed by both parties.
2. Apply to the tax service office for issuing invoices.
3. Find a postal agent to invoice. There are many postal outlets, and individual industrial and commercial households can go to postal agencies to issue ordinary invoices.
4.? At present, postal agencies cannot issue special VAT invoices.
5. Issue invoices by yourself. You can bring your business license, legal person ID card, official seal and special invoice seal to the tax bureau for tax registration certificate, and then print the invoices by yourself.
Second, increase the difference between votes and ordinary votes.
1. is issued for different purposes.
Ordinary invoices are used in our daily production and business activities, while VAT invoices are generated in response to the VAT system implemented by the state.
Step 2 Use different themes
Generally speaking, ordinary invoices are used more widely. As long as you are engaged in business, you can apply to the tax authorities for invoices as proof of business activities, and VAT invoices are applicable to ordinary taxpayers.
3. The contents of the invoice are different
Ordinary invoices and VAT invoices have tax registration certificate number and applicable tax rate, but quota invoice used by individual industrial and commercial households has no tax rate, only the amount.
4. Invoice has different functions.
Special VAT invoices can be deducted, but ordinary invoices cannot be deducted. Generally speaking, general VAT taxpayers can purchase and use special VAT invoices. At present, only small-scale taxpayers in some industries such as accommodation, construction, forensic service, industry, information transmission, software and information technology service can open special tickets by themselves. What other small-scale taxpayers need to use can only be issued by the local tax authorities after being approved by the tax authorities, while ordinary invoices can be purchased and used by taxpayers who have gone through tax registration.
3. Do individual industrial and commercial households open additional tickets or ordinary tickets?
Individual industrial and commercial households can apply for issuing ordinary invoices after tax registration. For individual industrial and commercial households that cannot issue special VAT invoices, if it is really necessary to issue special VAT invoices, the competent tax authorities may issue special VAT invoices with a tax rate of 3% in accordance with relevant regulations.
If the monthly sales of individual industrial and commercial households do not exceed 30,000 yuan (not more than 90,000 yuan per quarter), small and micro enterprises can enjoy tax exemption by issuing ordinary tickets, but they cannot enjoy preferential treatment by issuing special tickets to tax authorities.
In order to strengthen the management of ordinary invoices issued by ordinary taxpayers and comprehensively monitor the sales of ordinary taxpayers, the General Administration of Taxation decided to include ordinary invoices issued by ordinary taxpayers (excluding commercial retail) into the issuance and management of the VAT anti-counterfeiting tax control system, that is, ordinary taxpayers can use the same set of VAT anti-counterfeiting tax control system to issue special VAT invoices, ordinary VAT invoices and invoices for waste materials at the same time.
According to the provisions of the Measures for the Administration of Invoices in People's Republic of China (PRC), it is clearly pointed out that:
Fifteenth units and individuals that need to receive and purchase invoices shall go through the formalities of receiving and purchasing invoices with the tax registration certificate, the identity certificate of the agent and the stamp of the special seal for invoices printed according to the style specified by the competent tax department of the State Council. The competent tax authorities shall, according to the business scope and scale of purchasing units and individuals, confirm the types, quantities and methods of purchasing invoices, and issue invoice purchasing books within 5 working days. When receiving and purchasing invoices, units and individuals shall report the use of invoices in accordance with the provisions of the tax authorities, and the tax authorities shall conduct inspections in accordance with the provisions.
Article 16 Units and individuals that need to use invoices temporarily may directly apply to the tax authorities in the place of business for Qing Xiang to issue invoices on their behalf, based on the written proof of buying and selling goods, providing or receiving services and engaging in other business activities and the identity certificate of their agents. If taxes should be paid in accordance with the provisions of tax laws and administrative regulations, the tax authorities shall pay taxes first and then issue invoices. According to the needs of invoice management, the tax authorities may entrust other units to issue invoices in accordance with the provisions of the competent tax authorities in the State Council.
To sum up, for individual industrial and commercial households, it is generally small-scale and multi-faceted. Therefore, it does not belong to the industry scope where special VAT tickets can be issued by itself, and only ordinary tickets can be issued. If a special ticket needs to be issued, it must be approved by the tax authorities and issued by the local tax authorities. At the same time, there is a condition for self-employed individuals to increase invoices, that is, their monthly sales exceed 30,000 yuan (more than 90,000 yuan per quarter).