I. Information to be provided:

1. Application Form for Invoice Issuance on Behalf of an Individual;

2. Legal ID card of the person who applies for invoice issuance and its copy;

3. Written confirmation certificate issued by the payer (or the party receiving the labor service) on the name of the goods purchased (or the item of the labor service), the unit price, and the amount of money, etc.;

4. Pre-paid tax Certificate of Tax Completion. For individuals selling goods or providing labor services in small amounts of 200 yuan (inclusive) or less, only the legal identity document and copy of the person applying for the invoice need to be provided. The tax rate is 3%.

Two, it is necessary to explain:

1, if there are frequent business occurrences, you should go to the tax authorities for registration procedures, to receive and issue invoices;

2, if the taxpayer invoicing on behalf of the taxpayer belongs to the invoices are not in accordance with the provisions of the invoices, and the taxpayer invoicing on behalf of other people belongs to the invoices not in accordance with the provisions of the invoices and false invoicing, the tax authorities ordered to make corrections within a certain period of time, confiscate the The tax authorities shall order rectification within a certain period of time, confiscate the illegal gains, and may impose a fine of less than 10,000 yuan. Constitutes a crime, shall be investigated for criminal responsibility.

Expanded Information:

The requirements for the issuance of general invoices are as follows:

① Specifications .

The invoicing of the use of text to be standardized, should be used in Chinese; invoicing of the amount of upper and lower case to be standardized; invoicing of the invoicing date to be standardized in the occurrence of business operations to confirm the operating income; invoicing of the name of the purchasing unit to be standardized; invoicing of the name of the goods or services to be standardized; invoicing of the specifications, units, quantities, unit price and other columns to be standardized.

When issuing invoices, the items are filled out, clear handwriting, all the joint one-time rewrite or print, should be filled out in number order, without the implementation of the seal out of the door in the invoice to be stamped with the invoice seal or financial seal. The use of electronic computers to issue invoices, subject to the approval of the tax authorities, the use of tax authorities to supervise the use of off-machine invoices, after the issuance of the stub coupons should be in accordance with the sequential number of bound books.

③True.

Only when the economic business occurs can be issued invoices, must be issued according to the truth, shall not change the name of the goods or services and the amount; economic business has not occurred, all prohibited from issuing invoices.

(5) invoice sales discounts, discounts.

The occurrence of sales discounts, the original invoice should be withdrawn and noted "invalid" mascot, re-issuing sales invoices.

(6) Red invoice.

① If the original invoice has been recorded, the original invoice can not be recovered, you can ask the other party to provide the relevant certificate issued by the competent local tax authorities, according to the actual business invoices issued according to the actual business, and in the new invoices issued on the original invoice number and the amount of invoices issued and the voucher number;

② original invoices have not yet been recorded and can be recovered, the entire invoice bound together, stamped with the "void" word Xiang. together, stamped with "invalid" or indicate the word "invalid", according to the fact that a separate invoice;

③ not to offset the red ordinary invoices for VAT invoices.

Baidu Encyclopedia - Ordinary Invoice