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Purchase Of Invoices

2010/12/21 16:42:00 32

(1) units and individuals who have gone through tax registration may apply to the competent state tax authorities for invoices according to the following provisions.

Application for ticket purchase.

Company

Or when an individual applies for a ticket, he must submit a ticket application report, which contains the name of the unit and individual, the industry, the economic type, the type, name and quantity of the invoices, and the official seal and the seal of the operator.

Provide relevant documents.

Units or individuals who purchase invoices must provide tax registration certificates, and purchase special invoices. They shall provide tax registration certificates with special tax identification certificates, certificates of identity and other relevant certificates, and provide a stamper for financial seals or invoices.

Book purchase invoice.

After the examination and approval of the application for the ticket application is authorized by the state tax authorities, the ticket purchasers shall receive the invoice purchase and purchase book issued by the state tax authorities or the purchase book of the special invoices for value-added tax, and purchase the invoices to the designated state tax authorities according to the type and quantity of the invoice receipts and the way of buying tickets.

Where a unit or individual buys a special invoice, it shall also stamp the stamp or financial seal on the invoice joint and deduction couplet.

A unit with a fixed production and operation place, a sound financial and invoice management system, and a larger volume of invoices may apply for an ordinary invoice printed with the name of the unit. If the ordinary invoice pattern can not meet the needs of the business, it may also design its own ordinary invoice pattern, and report it to the State Taxation Bureau of the provincial government for approval, and print it to the designated printing plant according to the prescribed quantity and time.

The invoice printed by oneself should be kept in charge of the state tax authorities, and the purchase procedures should be handled according to the provisions of the preceding paragraph.

(two) when a fixed household sells goods to another county (city), it shall apply to the state tax authorities to purchase or fill in the general invoice of the place of operation according to the certificate of Tax Administration for the management of outbound business issued by the state tax authorities where the institution is located.

When applying for the purchase of an invoice, it shall provide a guarantor or pay no more than ten thousand yuan according to the face amount and quantity of the invoices purchased.

invoice

Deposit and deadline for cancellation of invoices.

When the invoice is revoked on time, the guarantor's obligation of guaranty is released, or the deposit is refunded. If the invoice is not paid on time, the guarantor shall bear legal liability or collect the security deposit.

(three) not according to law.

Need

Taxpayers who handle tax registration and other taxpayers who have not received tax registration certificates shall not purchase invoices. When Invoicing invoices, they may apply to the State Administration for tax authorities to fill in them.

When the application is completed, it shall provide sufficient proof that the purchase and sale business or labor service and other business activities shall be proved. If the tax law stipulates that the tax shall be paid, the tax shall be paid first.