1, if the invoice is issued by yourself, that is, carry the business license, corporate identity card, official seal and invoice seal to the tax bureau for tax registration certificate, apply for invoices can be.

2, if the invoice, you can bring the tax registration certificate, ID card, the other party issued the "proof of payment", the contract signed by both parties to the tax service office to apply for invoices.

Natural person invoicing, advantages and disadvantages:

Advantages

1, safe and legal; opened by the tax department on behalf of the corresponding invoicing stamp, accompanied by a certificate of tax payment, invoices can be verified in the tax website

2, the tax rate is lower; value-added tax (VAT) this year, enjoying the VAT rate of small taxpayers of 1%, in the tax concessions park of the Tax Hall On behalf of the opening can enjoy personal tax approval, the remuneration for labor services into personal production and business income, approved personal tax 0.5%-1% (tax parks are different, the tax burden it bears is different), additional tax 0.06%, the overall tax rate of 1.56%-2.56%. On behalf of the opening of 100w only need to pay 1.56w of tax. This way will not be counted in the next year's personal tax remittance, issued on the spot together with the tax certificate to prove that you have completed the tax according to law.

3, invoicing wide range of items; such as some marketing planning, marketing, design services, consulting services, materials trade, etc., not limited to the industry not limited to the region.

4, fast and quick; by the industrial park professionals one-stop service, only I need to provide the appropriate materials, no need to be present in person, very convenient and fast.

5, fast ticket; three days to issue a ticket, the speed of the day can be issued.

6, flexibility; relative to the enterprise invoicing is more flexible, according to the needs of customers to make flexible adjustments, invoicing with the times, to provide personalized service, not subject to the enterprise fixed invoicing time constraints, to meet the needs of different customers.

7, low cost; natural person invoicing without having to pay the company registration fee, annual fee and other related costs, the cost is lower, can provide customers with more affordable prices.

8, a high degree of trust; for some small businesses or individual customers, the natural person on behalf of the invoice is easier to establish a relationship of trust, because the natural person is closer to the customer's daily life, can provide more intimate service, the customer's trust in its relatively high, the customer may be more willing to invoice the affairs of the natural person to handle.

9, privacy; natural person invoicing does not need to disclose company information, to protect personal privacy.

10, the scope of application; natural person invoicing can be applied to individual business, sole proprietorships and other small businesses and individuals.

Deficiencies

1, legal risk: natural person invoicing needs, once the violation occurs, will face fines, criminal penalties and other legal responsibilities.

2, tax risk: natural person invoicing if not in accordance with the provisions of the tax law to pay the appropriate taxes, non-compliance or omission of taxes, may lead to the tax authorities to track down and penalize.

3, credit risk: compared with the company invoices, natural person invoices do not have the company's credit endorsement, the customer may have reservations about its creditworthiness, the authenticity of the invoices provided by the skeptical.

4, the scope of service limitations: natural person invoicing is in the capacity of an individual, the scope of service may be limited, and can not provide some special needs of the invoice service.

5, natural person invoicing belongs to the tax by times, can not enjoy the small-scale taxpayers within 10w monthly VAT-free policy.

6, at present, the natural person to the tax hall invoices will be in accordance with the individual tax rate of remuneration for labor services is 20% -40% tax, at the same time, there is a value-added tax 1% and additional tax 0.06%, in addition to the deduction of tax in the following year for the annual personal tax remittance need to be merged with the project, according to the rate of 3% -45% tax rate more than the refund and less compensation, the tax burden is high.

7. The annual invoicing limit for a single person is 500W, which can only issue general VAT invoices, and is not very suitable for large taxpayers with large shortfalls of input tickets and cost tickets.

Summary: Individuals to the tax authorities to apply for the opening of VAT invoices, generally applied to individuals in the business transactions with enterprises require individuals to provide the corresponding invoices to the enterprise accounts, and individuals do not have the relevant qualifications to issue invoices, so go to the tax hall for the opening.

Legal basis ：

《中华人民***和国发票管理办法》

第十五条

Need to purchase invoices of units and individuals, should hold the tax registration documents, the operator's identity card, in accordance with the provisions of the State Council competent department of tax affairs of the invoice seal of the seal of the seal, the competent tax authority for invoice purchasing formalities. The competent tax authorities shall confirm the types and quantities of invoices to be purchased, as well as the manner of purchase, according to the business scope and scale of the purchasing units and individuals, and shall issue the invoice purchasing book within five working days. Units and individuals to purchase invoices, should be in accordance with the provisions of the tax authorities to report the use of invoices, the tax authorities shall be in accordance with the provisions of the inspection.