1) since May 1, 2016, the local tax authorities are no longer issuing invoices to pilot taxpayers. Taxpayers of the pilot project has received invoices printed by the local tax authorities and printed with the name of invoice, continue to use to 2016 June 30th, special situation of the province to determine the IRS can be appropriate to extend the period of use, not later than August 2016 31.
2) general VAT taxpayers engaged in the sales of goods, provision of processing repairs and replacement services and taxable behavior, the use of value-added tax invoice management system (hereinafter referred to as the new system) issue special VAT invoice, VAT invoice, motor vehicle sales uniform invoice, VAT ordinary invoice.
3) take the tax summary of financial institutions, of the province, autonomous region under the jurisdiction of the city of the following branches can use municipal institutions receive special VAT invoice, VAT invoice, VAT invoice, municipalities, and municipalities under the jurisdiction of the county and the following branches can use the municipalities directly under the central government and cities specifically designated in the state plan, unified body receive the special VAT invoice, VAT invoice, VAT invoice.
4) VAT invoice (volume) before the opening, the taxpayer can use the new system to use the national tax authorities issued the invoice.
(5) tickets, crossing (bridge) fee invoices, fixed invoices, passenger invoices and used car sales uniform invoice continue to use.
6) tax authorities, local tax authorities to use the new system on behalf of the value-added tax invoices and VAT invoices. VAT invoices Six ticket, VAT Wulian tickets using ordinary invoices.
7) VAT small scale taxpayers engaged in selling goods, providing processing, repairs and replacement services, monthly sales of more than 3 million yuan (quarterly tax 900 million yuan), or sales services, intangible assets, monthly sales of more than 3 million yuan (quarterly tax 900 million yuan), using the new system issued VAT ordinary invoice, motor vehicle sales uniform invoice, VAT ordinary invoice.