1. Invoice Issuing Application Form (this form is provided by the tax authorities and filled in by the applicant);

2. Legal identity documents (original and photocopy) of the unit manager and individual (payee) who apply for issuing ordinary invoices;

3. The written confirmation certificate issued by the payer (or the service provider who accepts labor services) on the purchased goods (or the items that accept labor services) (except that the personal income of small-scale sales of goods or taxable services is below 200 yuan (excluding this number)). The written certificate must specify the place where the payee's business behavior (or labor service) takes place, the name of the goods (or labor service items), the unit price, quantity, amount, name, address, telephone number and contact person of the unit, and affix the official seal of the unit (if the payer is an individual, sign and confirm).

(2) Proof materials provided according to different situations:

1, self-produced and self-sold duty-free agricultural products must provide the "self-produced and self-sold certificate" issued by the village Committee (or neighborhood Committee) where the agricultural products are produced. "Self-production and marketing certificate" must specify the variety, area, quantity, amount and other contents of agricultural products planting (breeding).

2. If the amount of ordinary invoices applied for is relatively large, each time it is more than 50,000 yuan (including 50,000 yuan), the purchase invoice (original and photocopy) or the purchase and sale contract related to the current business activities (original and photocopy) shall be provided.

Matters needing attention for special VAT invoices are as follows:

1. When issuing an invoice, the invoice header should be consistent with the full name of the enterprise. After July 20 17 1, VAT invoices must have tax numbers, and invoices that do not meet the requirements shall not be used as tax vouchers;

2. Reimbursement should be timely, and the invoice time should not cross the New Year as far as possible, otherwise it will not be deducted before tax;

3. When issuing the VAT invoice, the contents of the invoice shall be truthfully issued according to the actual sales situation, and the contents inconsistent with the actual transaction shall not be filled in as required by the buyer.

legal ground

Measures of People's Republic of China (PRC) Municipality on Invoice Management

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 at the place of business for the issuance of invoices on the basis of written certificates of buying and selling commodities, providing or receiving services and engaging in other business activities and the identity certificate of the agent. 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.

Illegal invoicing is prohibited.