1, which meets the standard of small-scale taxpayers.
At present, the standards of small-scale taxpayers are: the annual sales value-added tax of industrial enterprises should be below 500,000 yuan, that of commercial enterprises should be below 800,000 yuan, and that of transportation enterprises, postal services and some modern service industries should be below 5 million yuan. Only small-scale taxpayers and individual operators can apply to the tax bureau for issuing invoices.
2. Reach the threshold.
According to the relevant provisions of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC), the tax authorities may not issue special invoices for individual industrial and commercial households and other individuals whose sales have not reached the threshold. According to the relevant provisions of the Reply of State Taxation Administration of The People's Republic of China on Issues Concerning the Adjustment of VAT Threshold (Guo Shui Han [2003]1396) and the Implementation Measures for the Pilot Reform of Business Tax to VAT, the monthly taxable sales of industry, commerce, transportation, postal services and some modern service industries should reach 5,000-20,000 yuan (inclusive); If the tax is paid by time, the sales per day should reach 300-500 yuan (inclusive).
To sum up, if individual industrial and commercial households want to apply to the tax bureau for issuing invoices on their behalf, in addition to meeting the standards of small-scale taxpayers, their sales should also meet the threshold of value-added tax.
skill
The above answer is only for the current information combined with my understanding of the law, please refer carefully!
If you still have questions about this issue, I suggest you sort out relevant information and communicate with professionals in detail.