taxpayers who temporarily increase the invoice amount due to production and business needs may apply to the competent tax authorities for the use of invoices. You can apply for it through the "special approval of over-limited invoice purchase".

according to the relevant provisions of State Taxation Administration of The People's Republic of China Announcement No.71 (2116), taxpayers with tax credit grade A can receive VAT invoices for no more than three months at a time, and taxpayers with tax credit grade B can receive VAT invoices for no more than two months at a time. The production and operation of the above two types of taxpayers have changed, and it is necessary to adjust the amount of VAT invoices. If the procedures are complete, they will be handled immediately in accordance with the regulations.

according to the application of the taxpayer who has already approved the invoice, the tax authorities will adjust the single (monthly) invoice collection amount, off-line issuance time limit and off-line issuance total amount according to the changes of its production and operation.

I. what is a tax bill

a tax bill is a legal proof that a taxpayer has fulfilled its tax payment obligations according to law, and a tax payment voucher is a special voucher used by the tax authorities to collect taxes from taxpayers according to the tax law.

it is divided into tax payment certificates, which include general tax payment certificates, fixed tax payment certificates, tax stamps and tax payment books.

yes. The tax authorities implement quota management for general taxpayers to collect invoices every month. If the invoices collected in that month are used up, they can take the invoice collection book and the golden tax plate to the tax hall to collect them again, but they need to pay taxes in advance. If you don't want to pay the tax in advance, it is recommended to delay the invoicing.

2. The way to go to the tax bureau to collect the invoice for next month is:

(1) Go to the tax hall of the tax bureau to get the number of "Invoice Collecting";

(2) Give the invoice receiving and purchasing book, golden tax plate and the last invoice to the invoice entry personnel, who will enter the invoice and print the invoice code and number of this purchase on the receiving and purchasing book;

(3) Give the printed invoice receiving and purchasing book to the person who issued the invoice to collect the invoice;

(4) Check whether the invoice given by the staff is consistent with the number printed in the purchasing book.

legal basis

Article 21 of the Measures for the Administration of Invoices of the People's Republic of China

Invoices that do not meet the requirements shall not be used as financial reimbursement vouchers, and any unit or individual has the right to reject them.

Article 22 Invoices shall be issued in accordance with the prescribed time limit, sequence and columns, all of which shall be issued in a lump sum and stamped with special invoices.

No unit or individual may commit the following acts of falsely issuing invoices:

(1) Issuing invoices for others and for themselves that are inconsistent with the actual business conditions;

(2) asking others to issue invoices for themselves that are inconsistent with the actual business conditions;

(3) introducing others to issue invoices that are inconsistent with the actual business situation.

Article 23 Units and individuals that install tax control devices shall use tax control devices to issue invoices in accordance with regulations, and submit the invoice data to the competent tax authorities on schedule.

where non-tax-controlled electronic devices are used to issue invoices, the description data of software programs used by non-tax-controlled electronic devices shall be reported to the competent tax authorities for the record, and the invoicing data shall be kept and submitted in accordance with regulations.

the state promotes the use of online invoice management system to issue invoices, and the specific management measures are formulated by the competent tax authorities in the State Council.