According to the "People's Republic of China invoice management methods" "State Administration of Taxation on strengthening and standardizing the work of the tax authorities on behalf of the ordinary invoices issued by the notice" (State Taxation Letter [2004] No. 1024) and business tax to value-added tax pilot relevant provisions, is now on the individual (excluding individual business, the same below) to the state tax authorities to apply for the issuance of ordinary invoices issued on behalf of the relevant matters are announced as follows:

Secondly, when an individual goes through the procedure of issuing general invoices on behalf of the applicant, he or she should hold the original legal identity documents of the applicant and the person in charge and submit the following information:

(1) Application Form for Issuance of General Invoice (Application for Issuance of General Invoice) Application Form for Issuance of General Invoices" (for individuals applying for issuance of invoices, Annex 1).

(2) "On behalf of? Open General Invoice Payer Written Confirmation Certificate (Attachment 2).

(3) If an individual entrusts another person (operator) to handle the application procedure for issuing general invoices on behalf of the individual, a power of attorney shall be submitted at the same time.

Only the original legal identity documents of the applicant and the operator are required for the sale of goods, the provision of VAT taxable services and taxable services by individuals in small amounts (below the starting point of VAT per tax payment).

The competent tax authorities will review the applicant's application information in writing, and if the information is incomplete or the content of filling in is not in accordance with the regulations, the taxpayers shall be informed on the spot to make corrections or re-fill in the information in a one-off manner; if the conditions are met, the application will be processed immediately.

Expanded information:

1, invoices in that not much roughly: special invoices for value-added tax and ordinary invoices for value-added tax

2, ordinary invoices can be divided into general invoices for state tax and local tax general invoices: handwritten general invoices and fixed general invoices

3, in accordance with the State Administration of Taxation unified system of invoices with a special seal of the tax a small amount of machine-printed general invoices

4, other in line with the provisions of the State Administration of Taxation Bills

Now, the authorities are authorized to collect taxes and fees are finance, state tax, local tax, customs and related industry sectors, finance and related industry authorities are using administrative receipts. State and local taxes are under the unified management of the State Administration of Taxation, and customs is vertically managed by the General Administration of Customs. State and local taxes are responsible for the collection of industrial and commercial taxes, which basically include all kinds of taxes levied on enterprises engaged in industrial and commercial operations and resident individuals, and the vast majority of taxes in China belong to industrial and commercial taxes. Customs is responsible for the collection of tariffs, including import and export tariffs and ship tariffs.

There are many types of invoices, mainly categorized according to the characteristics of the industry and the taxpayer's production and business projects, and each type of invoice has a specific scope of use.

All taxpayers who pay business tax go to the invoice sales window of the local local tax authority in charge at the same time of tax registration to get an invoice purchase book and purchase invoices according to their business projects. Taxpayers who purchase invoices again need to go to the invoice sales window to check the old invoices and purchase new ones according to the stubs of the last invoices purchased. For taxpayers who have gone through the registration of closure, cancellation or relocation, they should go to the invoice sales window of the competent local tax authority with the used invoice stubs and unused ordinary invoices to go through the procedures of invoice checking and cancellation.

Value-added tax special invoices are printed by enterprises designated by the competent tax department of the State Council; other invoices are printed by enterprises designated by the State Administration of Taxation and Local Taxation Bureau of provinces, autonomous regions and municipalities directly under the Central Government in accordance with the regulations of the competent tax department of the State Council. The special anti-counterfeiting products for invoices are produced by the enterprises designated by the State Administration of Taxation. The style of the national unified invoice supervisory seal and the printing requirements of the invoice layout shall be stipulated by the State Administration of Taxation. The invoice supervisory seal shall be produced by the State Taxation Bureau and Local Taxation Bureau of provinces, autonomous regions and municipalities directly under the Central Government. The invoices shall be overprinted with the national unified invoice supervisory seal as the legal sign for the tax authorities to manage the invoices. The invoices are subject to an irregular system of change.

The invoice procedures for suspension, cancellation and relocation of registration: you need to bring a copy of the "tax registration certificate"; invoice purchase and collection book; resident identity card or other valid documents of the person in charge; invoice stubs and invoices that have been issued are not issued.　Procedures for Purchasing and Receiving Invoices: Procedures for the first time purchasing and receiving invoices: a copy of Tax Registration Certificate; Qualification Certificate of Ticket Managers; Resident Identity Card of the person in charge or other valid documents; Application Form for Invoice Purchase or Application Form for Self-Printed Invoice of the Enterprise; Invoice Sample (Self-Printed Invoice). The procedure of purchasing and receiving invoices again: you need to bring the invoice purchase and receiving book; invoice application form or enterprise self-printed invoice application form; invoice ticket samples (self-printed invoices)

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