Quota invoice shall be purchased by the business unit with the tax registration certificate, and the business unit shall pay the tax within the specified time.
When paying taxes, the original invoice should be returned to the tax department. The tax department collects your tax according to how many invoices you have issued. If your quota invoice is lost, you should inform the tax authorities in time. If it is overdue, the tax will be paid according to the quantity purchased at that time.
Document 129 issued by Jilin Provincial Local Taxation Bureau stipulates that all ticket users who receive and purchase local tax invoices must affix a "special invoice seal" on the invoice when issuing local tax invoices. Invoices shall be uniformly stamped with special stamps for invoices.
From June 5438+1 October12002, service industries other than catering, photography, entertainment and bathing are not allowed to use quota invoice, and only scissors service invoices can be used. (quota invoice is also used in the parking lot)
Extended data:
According to the requirements of the Notice on Promoting the Degeneration of Ordinary Invoices and Online Invoicing (Guangzhou Local Taxation Bureau [20 10] 10), the Guangdong Provincial Local Taxation quota invoice was cancelled from 2010 to10, and has now been purchased.
According to the requirements of the Notice on Doing a Good Job in the Online Invoice Application System (Guangdong Local Taxation Letter [20 1 0] No.646), quota invoice, a local tax in Guangdong Province, with a denomination of 1 1 year1month, was stopped.
Quota invoice, a local tax in Guangdong Province with a face value less than 100 yuan (excluding 100 yuan), has not received the notice of suspension.
References:
Quota invoice _ Baidu encyclopedia