Announcement No.59 of State Taxation Administration of The People's Republic of China (20 16) stipulates that taxpayers applying for issuing VAT invoices to the tax authorities need to "submit the business license (or tax registration certificate or organization code certificate) with a unified social credit code, the identity certificate of the agent and a copy.

The agent's identity certificate mentioned in Article 12 of the Detailed Rules for the Implementation of the Measures for the Administration of Invoices in People's Republic of China (PRC) and Article 15 of the Measures refers to the agent's resident identity card, passport or other documents that can prove the agent's identity.

Article 13 of the Detailed Rules for the Implementation of the Measures for the Administration of Invoices in People's Republic of China (PRC) Article 15 of the Measures refers to the seal with its name, tax registration number and special seal for invoices stamped by the invoice user unit or individual when issuing invoices. "

According to the first paragraph of Article 2 of the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Strengthening and Standardizing the Work of Issuing Ordinary Invoices by Tax Authorities (Guo [2004]1024), "All units and individuals that handle tax registration shall apply to the competent tax authorities for purchasing and issuing ordinary invoices corresponding to their business scope. However, commercial activities (except catering and entertainment) stipulated in the tax law, such as selling goods, providing taxable services, transferring intangible assets and selling real estate, may apply to the competent tax authorities for issuing ordinary invoices:

1, although the taxpayer has received the purchase, but has temporarily obtained business income beyond the scope of purchase or beyond the issuance limit, which needs to be issued;

2, the tax authorities in accordance with the law to collect or stop the sale of taxpayers, to obtain operating income needs to be issued;

3. Taxpayers from other provinces (autonomous regions and municipalities directly under the Central Government) who temporarily come to the local area to engage in business activities shall, in principle, go through the inspection and registration and administrative license with the tax authorities in the place of business with the Tax Registration Management Certificate, and receive the self-issuance; If the business volume is really small and the billing frequency is low, you can apply to the tax authorities in the place where you operate.