In the application report contains the name of the unit and individual, the industry to which it belongs, the type of economy, the type, name and quantity of invoices needed, etc., and stamped with the official seal of the unit and the seal of the operator, and also provide the operator's identity card, the tax registration certificate or other relevant certificates, as well as the financial seal or the seal of the invoice stamp, after examination and approval of the competent tax authorities, the issuance of invoice requisitioning book.
Then, with the types and quantities of invoices approved in the invoice purchase book and the way of purchasing invoices, the invoices are purchased from the competent tax authorities.
Units and individuals who need to purchase invoices shall hold tax registration documents, identity certificates of the persons in charge, and impressions of special invoice seals made in accordance with the patterns prescribed by the competent tax authorities under the State Council, and apply for invoice purchase procedures with the competent tax authorities;
The competent tax authorities shall, based on the scope of business and scale of the purchasing units and individuals, confirm the types and quantities of invoices to be purchased as well as the ways of purchasing invoices
The competent tax authorities will confirm the types, quantities and methods of purchasing invoices according to the business scope and scale of the purchasing units and individuals.
What do units and individuals need to pay attention to when purchasing invoices? Shall report the use of invoices in accordance with the provisions of the tax authorities, the tax authorities shall check in accordance with the provisions. Units or individuals temporarily engaged in business activities outside the province, autonomous region or municipality directly under the Central Government shall, with the proof of the tax authorities of the location, apply to the tax authorities of the place of business to purchase the invoices of the place of business.
Temporary in the province, autonomous regions, municipalities directly under the central government to engage in business activities across cities and counties to purchase invoices by the provincial, autonomous regions, municipalities directly under the central tax authorities.
In summary, you can apply to the local tax authorities to purchase invoices for use. You can also apply to the tax authorities to issue VAT invoices on your behalf. The application for small catering invoices must be made in accordance with the laws of the country.
Legal basis:
Article 15 of the Measures for the Administration of the Invoice of the People's Republic of China*** and the State needs to purchase invoices of the unit and individual, should hold the tax registration documents, the identity of the operator, in accordance with the provisions of the State Council competent tax authorities made in accordance with the pattern of the invoice seal of the seal of the competent tax authorities for the invoice purchasing formalities. According to the business scope and scale of the purchasing units and individuals, the competent tax authorities shall confirm the types and quantities of invoices to be purchased as well as the manner of purchasing, and shall issue the invoice purchasing book within five working days.
Units and individuals to purchase invoices, shall report the use of invoices in accordance with the provisions of the tax authorities, the tax authorities shall be in accordance with the provisions of the inspection. Article XVI of the need for temporary use of invoices, units and individuals, with the purchase and sale of goods, provide or accept services and other business activities, written proof of the operator's identity, directly to the tax authorities in the place of business to apply for invoices. If the tax should be paid in accordance with the provisions of tax laws and administrative regulations, the tax authorities shall first collect the tax and then issue invoices. The tax authorities in accordance with the needs of invoice management, in accordance with the provisions of the competent tax authorities under the State Council to entrust other units to issue invoices