1. How to develop invoices for individual business households?

1. find the tax office invoice , individual households if you need to invoice, with the tax registration certificate, ID card, the other party issued "proof of payment", the contract signed by both parties and other information.

2. Go to the tax office to apply for invoicing.

3. Find a post office to issue invoices, postal outlets are more, individual businessmen can go to the post office to issue ordinary invoices.

4. Currently, postal outlets cannot issue VAT invoices.

5. To issue invoices on your own, you can bring your business license, legal person ID card, official seal and special seal for invoices to go to the tax office to apply for a tax registration certificate, apply for invoices, and then you can print the invoices on your own.

Two, the difference between the increased vote and the ordinary vote

1. The purpose of the issue is different

Ordinary invoices are used for our daily production and business activities, while the VAT invoices are invoices generated in response to the implementation of the national value-added tax system.

2. The use of different subjects

Generally speaking, the use of ordinary invoices is more extensive, as long as the main body is engaged in business can apply for invoices to the tax authorities, as a voucher to engage in business activities, while VAT invoices are applicable to general taxpayers.

3. The content of the invoice is different

Ordinary invoices and VAT invoices have the tax registration certificate number and the applicable tax rate, etc., but the flat-rate invoices used by individual businessmen don't have the tax rate, only the amount.

4. The role of invoices is different

VAT invoices are deductible, while ordinary invoices are not. Generally speaking, general VAT taxpayers can purchase and use special VAT invoices, and currently only small-scale taxpayers in some industries such as accommodation, construction, forensic services, industry, information transmission, software, and information technology services can issue their own special invoices. Other small-scale taxpayers need to use, can only be approved by the tax authorities by the local tax authorities on behalf of the issuance of ordinary invoices, as long as the taxpayers who have applied for tax registration can be purchased and used.

Three, individual businessmen to open the invoice or general invoice?

Individual businessmen can apply for ordinary invoices after they have applied for tax registration. For individual businessmen who can't issue VAT invoices, if they really need to issue VAT invoices, they can be issued VAT invoices with a tax rate of 3% by the competent tax authorities in accordance with the relevant regulations.

If the monthly sales of an individual industrial or commercial enterprise do not exceed 30,000 yuan (or 90,000 yuan on a quarterly basis), it can enjoy the tax exemption benefits for small and micro-enterprises by issuing general invoices, but it can't enjoy the benefits if it goes to the tax authorities to issue special invoices on behalf of the individual industrial or commercial enterprise.

In order to strengthen the management of general invoices issued by general taxpayers and comprehensively monitor the sales of general taxpayers, the General Administration has decided to incorporate general invoices issued by general taxpayers (excluding commercial retailing) into the VAT anti-counterfeiting and tax-control system for issuance and management, which means that the general taxpayers can use the same VAT anti-counterfeiting and tax-control system to issue VAT special invoices, VAT ordinary invoices and waste materials invoices at the same time. general invoices and waste materials invoices, etc. using the same set of VAT anti-fake tax-control system.

According to the "Chinese people's *** and the State invoice management measures" regulations clearly states:

Article 15 of the reply to the need to purchase invoices of the unit and individual, should hold tax registration documents, the operator identification, in accordance with the State Council tax authorities to provide the type of invoice seal of the seal, the competent tax authority Handle invoice procurement procedures. According to the business scope and scale of the purchasing units and individuals, the competent tax authorities shall confirm the types and quantities of invoices to be purchased, as well as the methods of purchasing, and shall issue the invoice purchasing book within five working days. When the units and individuals purchase invoices, they shall report the use of invoices in accordance with the provisions of the tax authorities, and the tax authorities shall carry out inspections in accordance with the provisions.

Article 16? Units and individuals who need to use invoices temporarily, can be based on the purchase and sale of goods, provide or accept services and engage in other business activities of the written proof, the identity of the person in charge of the application directly to the tax authorities in the place of business Qingxiang on behalf of invoices. In accordance with the provisions of tax laws and administrative regulations shall pay taxes, the tax authorities shall first collect taxes, and then issue invoices. Tax authorities in accordance with the needs of invoice management, can be entrusted in accordance with the provisions of the competent tax authorities under the state council other units to invoice.

In summary, for individual businessmen, generally belongs to the small-scale more. Therefore, if they do not belong to the scope of industries that can issue VAT special invoices by themselves, they can only issue general invoices. If you need to issue special invoices, you can only be approved by the tax authorities by the local tax authorities on behalf of the opening, at the same time, individual households to open the increased invoice has a condition, that is, monthly sales of more than 30,000 yuan (more than 90,000 yuan on a quarterly basis).