1. Self-invoicing. When an enterprise is registered, it needs to open tax, and at the same time, it needs to open a bank in Gong Hu, and then apply for tax control panels and invoices at the bank, so that it has the qualification to issue invoices. Then the company also needs to be equipped with a stylus printer and a computer, so that it can invoice itself. Self-invoicing must be stamped with a special invoice seal, and the company's financial seal cannot be used.

2. Tax agency. The process of tax refund for invoicing by this method is also more complicated and the refund period is longer. Some units or individuals are not qualified to issue invoices, nor can they issue special invoices. Then you need to bring relevant information to the tax bureau to invoice, and you need to pay taxes on the spot when the tax authorities invoice.

1. Conditions for tax refund of value-added tax credits at the end of the VAT period:

1. Tax refund of value-added tax credits for major integrated circuit projects that meet the requirements.

2. Refund the VAT corresponding to the consumption tax in the price of naphtha and fuel oil purchased for the production of ethylene and aromatic chemicals.

3. Refund of VAT credit for qualified large passenger aircraft and new regional aircraft.

2. Notes for taxpayers:

1. Taxpayers are responsible for the authenticity and legality of the submitted materials.

2. The document form can be downloaded from the "Download Center" section of the website of Shanghai Taxation Bureau or collected from the tax service hall.

3. The taxpayer's use of an electronic signature that meets the requirements stipulated in the Electronic Signature Law has the same legal effect as the handwritten signature or seal.

4. If all materials provided by taxpayers are photocopies, they must be marked "consistent with the original" and signed.

Legal basis:

Law of the People's Republic of China on the Administration of Tax Collection

Article 1 This Law is formulated in order to strengthen the administration of tax collection, standardize the tax collection and payment, safeguard the national tax revenue, protect the legitimate rights and interests of taxpayers and promote economic and social development.

article 2 this law is applicable to the collection and management of various taxes collected by tax authorities according to law.

article 3 the collection and suspension of taxes, as well as the reduction, exemption, refund and overdue tax, shall be implemented in accordance with the provisions of the law; Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.

no organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions that are in conflict with tax laws and administrative regulations.

article 4 units and individuals who are obligated to pay taxes as stipulated by laws and administrative regulations are taxpayers.

units and individuals who are obligated to withhold and remit taxes and collect and remit taxes are withholding agents according to laws and administrative regulations. Taxpayers and withholding agents must pay taxes, withhold taxes and collect taxes in accordance with the provisions of laws and administrative regulations.