Guangzhou local tax department suggested that business households can also apply for invoices without obtaining industrial and commercial business licenses. According to the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Further Improving Tax Registration Management (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.20 1 1) and the Notice of Guangzhou Local Taxation Bureau on Forwarding Relevant Issues Concerning Further Improving Tax Registration Management (Guangzhou Local Taxation Bureau [2011]100 Where an industrial and commercial business license is required but not required, or if it needs to be established with the approval of the relevant departments but not approved by the relevant departments (hereinafter referred to as undocumented taxpayers), it shall apply for a tax registration certificate within 30 days from the date when the tax obligation occurs. The tax authorities issue temporary tax registration certificates and photocopies to undocumented taxpayers, and supply invoices in limited quantities.
It is understood that the "undocumented taxpayer" who should do it but not do it refers to an undocumented taxpayer who has a fixed business place and can provide proof of the business place at the same time; When a taxpayer who has received a temporary tax registration certificate receives and purchases an invoice for the first time, the staff of the competent tax authority will conduct on-the-spot investigation, and the taxpayer who meets the conditions of invoice supply will be approved to sell the invoice according to the monthly consumption, and the billing limit of the electronic invoice will not exceed 5,000 yuan.
Therefore, as long as Mr. Chen's restaurant handles local tax registration within 30 days from the official opening date, the tax authorities will issue temporary tax registration certificates and supply invoices in limited quantities.