One of the needs of the self-employed in invoicing
In their daily business, self-employed people sometimes need to provide customers with invoices to prove the authenticity and legitimacy of the transaction. Especially in transactions involving larger amounts, formal invoices tend to increase customer trust and promote the smooth progress of transactions.
Two, the role of the public account
The public account is the bank for enterprises, institutions, organizations, civil society organizations, troops, self-employed businessmen and other units to open a bank account. With the opening of a public account, self-employed persons can more conveniently carry out fund settlement, tax declaration and invoice issuance and other operations. In addition, the public account can also enhance the credibility of the self-employed, which will help them expand their business and establish cooperative relationships.
Three, the conditions and process of opening a public account
The opening of a public account usually requires the satisfaction of certain conditions, such as the provision of business licenses, tax registration certificates and other relevant documents. The specific process includes choosing a bank, filling out the application form, submitting the relevant documents, waiting for the audit and other steps. Different banks may have different account opening requirements and processes, individual households can choose the right bank to open an account according to their own needs.
Four, the other options for individual invoicing
If the individual invoicing needs are small, or temporarily unable to open the public account, you can also consider using other ways to invoice. For example, you can use your personal bank account for fund settlement and issue invoices through the electronic invoice system provided by the tax department. While this method is relatively easy, it may not satisfy some customers' demand for formal invoices.
In summary:
Whether a self-employed person needs to open a public account for invoicing should be judged according to his actual operation and business needs. If a self-employed person needs to carry out larger-scale transactions or provide formal invoices, it is recommended to open a public account to enhance business efficiency and credibility. At the same time, self-employed people can also choose other suitable invoicing methods according to their own situation.
Legal basis:
The Chinese People's **** and State Tax Collection and Administration Law
Article 21 provides:
Units, individuals in the purchase and sale of commodities, to provide or accept business services, as well as to engage in other business activities, should be issued in accordance with the provisions of the issuance of invoices, the use of, and obtain invoices. The management of invoices shall be regulated by the State Council.
The Chinese People's **** and State Invoice Management Measures
Article 19 stipulates:
Selling goods, providing services, and engaging in other business activities of the units and individuals, external business business operations to collect money, the payee shall issue invoices to the payer; under special circumstances, the payer to the payee to issue invoices.
The Company Law of the People's Republic of China
Article 171 stipulates:
Companies may not maintain separate accounting books in addition to the statutory accounting books. No account shall be opened and stored in the name of any individual with respect to the company's assets.