(1) Taxpayers who use quota invoice with prizes should go to the competent tax office to declare and pay taxes before purchasing quota invoice.

(two) several situations in which enterprise taxpayers need to apply for examination and approval when using the prize-winning quota invoice.

1, new households receive invoices for the first time or enjoy preferential tax reduction and exemption policies;

2. The taxpayer's actual declared turnover this month is less than 50% of the accumulated face value of last month;

3. For two consecutive months, the taxpayer's actual declared turnover is less than 80% of the accumulated face value of the previous month;

4. The accumulated face value of the taxpayer this month exceeds the actual declared turnover of that month150%;

In the above circumstances, taxpayers must go to the competent tax office to perform the application review procedures, and then come to purchase tickets with the invoice purchase approval form.

(three) individual industrial and commercial households are taxpayers in quota invoice, and quota invoice should purchase them in time in the current month and not reissue them in the next month.