Measures for the Administration of Invoices in People's Republic of China (PRC) (Decree No.587th of the State Council)

Decision of State Taxation Administration of The People's Republic of China on Amending the Detailed Rules for the Implementation of the Measures for the Administration of Invoices in People's Republic of China (PRC) (Order No.37 of State Taxation Administration of The People's Republic of China)

Measures for the Administration of Tax Credit (for Trial Implementation) (Announcement No.40 of State Taxation Administration of The People's Republic of China 20 14)

Submit information

(1) tax registration certificate.

(2) the identity certificate of the agent (a copy of the agent's change).

(3) invoice purchase book.

(4) When receiving special VAT invoices, special VAT invoices for goods transportation, unified VAT invoices for motor vehicle sales and ordinary VAT invoices, they shall provide a golden tax plate (tax control plate), a tax return plate or an IC card; To receive the invoice of the fiscal cash register, the user card of the fiscal cash register shall be provided.

Basic process

cardinal plane

(1) The tax service office receives the information and checks whether the information is complete, whether it meets the statutory form, whether the content is complete and whether it meets the immediate settlement; Do not meet, it should be a one-time prompt on the spot to correct information or reasons for not accepting.

(2) For taxpayers who are not collecting invoices for the first time, start the basic process of checking old invoices.

(3) Check whether there is any monitoring information that has not been invoiced, such as unprocessed violations of laws and regulations, and start the basic process of dealing with punishment.

(4) Check the approved contents of taxpayers' invoices, issue invoices within the scope of single collection quantity, and print the invoice collection book.

(5) Taxpayers with Grade A tax credit can issue a special VAT invoice with a consumption of no more than 3 months.

(6) If the tax credit rating is Grade D, special VAT invoices will be collected according to the general taxpayer policy during the counseling period, and ordinary VAT invoices will be collected (inspected) for new and strictly limited supply.

Handling place

Local tax service office.

Processing time

Working hours of local tax service offices.