Turnover tax is business tax. Taxpayers who have gone through tax registration in the Science Park should apply for receiving and purchasing invoices (go through administrative licensing procedures) and issue them themselves. However, in any of the following circumstances (except for catering and entertainment), if there is a small amount of operating income occasionally in each tax year, you can apply for issuing invoices:

1. Those who apply for purchasing invoices for the first time have obtained business income during the period of purchasing invoices approval and need to issue invoices urgently;

2. Although invoices have been received and purchased, invoices need to be issued to temporarily obtain operating income beyond the scope of invoice use;

3. The tax control device used by the taxpayer cannot be invoiced due to failure and needs to be invoiced during the maintenance of the tax control device to obtain operating income;

4. Taxpayers who have been temporarily stopped from selling invoices by the tax authorities or have been disqualified from receiving and purchasing invoices need to issue invoices to obtain operating income;

5. Taxpayers who do not need to apply for tax registration according to law need to issue temporary income invoices.

Cancel households and abnormal enterprises, and then open them after returning to normal.

Second, the representative procedure.

1. The agent of the agency should bring a copy of the business contract (stamp duty paid) and the local tax registration certificate of the agency for the first time;

2, including software development technology contract (or sample prototype), must be confirmed by the state tax;

3. After passing the preliminary examination, please fill in the Application Form for Issuing Tax and the Tax Payment Letter as required, pay the tax at the bank where you open the account, and issue the invoice with the following copies (all the copies provided are A4 paper, which must be stamped with the official seal of the unit, marked with the words "This copy is consistent with the original" and signed with the name of the agent):

(1) Copy of tax registration certificate and copy.

(2) The legal identity certificate and copy of the agent.

Legal identity documents include: resident identity card, military officer's card, passport or other valid documents.

(3) the tax payment certificate and its copy

Taxed employee account (first copy)

(4) Written certification materials include: the items, unit price and amount of services or services provided by the payer, the reasons for the occurrence of business items and other written certification materials, as well as agreements or contracts involving the provision of services or services.

The above materials need to be signed for confirmation. Under special circumstances, the above materials can also be submitted jointly by both parties or the payee.

Third, on behalf of the requirements

1. The entity applying for opening an account as an agent shall pay all taxes by itself in accordance with the relevant provisions of tax laws and regulations, and handle the formalities of opening an account as an agent with the tax payment receipt.

2, apply for development units, should be in accordance with the "tax bureau invoice application form" to fill in.

(hereinafter referred to as the "Invoice Application Form") shall be filled in accurately according to the prescribed format. (downloaded from Zhongguancun website) (in duplicate)

3. The invoice tax bill number does not need to be changed, nor does it need to be declared online.