1 invoice printing.
Invoice, generally by the tax authorities unified design style, let someone responsible for printing and management and overprint national unified invoices. Among them, the value-added tax special invoice by the State Administration of Taxation to determine the enterprise printing; universal invoices, respectively, by the provinces, autonomous regions and municipalities directly under the State Administration of Taxation, the Local Taxation Bureau of corporate printing.
No entity or individual may print invoices without authorization without the above-mentioned tax authorities.
2 invoice purchase.
(1) the tax department to carry out the purchase of invoices for taxpayers to hand over the old and new, old and new, bulk supply of the way.
(2) the units and individuals who handle tax registration according to law shall, after receiving the tax registration certificate, submit relevant materials to the competent tax authorities for the purchase of invoices.
(3) temporary to the provinces, autonomous regions and municipalities directly under the central government outside engaged in business activities of the units or individuals, should also by the local tax authorities issued out business certificate and in accordance with the regulations provide a guarantor or pay no more than 10000 yuan deposit, to the farming landlords tube tax authority for the application for receiving and purchasing invoices business, and the deadline for cancellation.
(4) according to their own needs, the taxpayer shall, after performing the necessary procedures, handle the purchase of ordinary invoices. The units and individuals who handle the purchase of special VAT invoices must be VAT general taxpayers. But the general taxpayer of value-added tax accounting is not perfect, can not provide VAT, income tax, tax payable and other relevant VAT tax information to the tax authorities; sale of goods of all tax exempt items; a violation of tax law, the provisions of the tax law refused to accept the tax authorities, or any of the following acts, the tax authority shall be ordered to correct and not correct, not Linggou VAT invoices, VAT invoices; printed invoices without authorization; to units and individuals other than tax authorities to buy invoices; borrowing invoices; not issue special invoices in accordance with the provisions of not keeping invoices and special; the equipment according to the provisions; without provisions for the administration of taxation; did not accept the examination of the tax authorities in accordance with the provisions of.