Four Types Of Taxpayers Can Apply For Invoicing.

Invoice management has always been the focus of invoice management in tax authorities. The State Administration of Taxation has recently issued a "notice on Further Strengthening the management of ordinary invoices" (national tax [2008]80), emphasizing the strengthening of the management of the generation of ordinary invoices.

Four types of taxpayers

The replacement of ordinary invoices is the act of invoicing invoices by the tax authorities on the basis of laws, regulations and other normative documents in accordance with the application of the receiving party (or providing labor service providers).

The units and individuals who apply for the general invoices shall apply to the competent tax authorities for invoicing ordinary invoices on the basis of different evidential materials according to whether they should apply for tax registration certificates.

It mainly includes four types:

(1) the units and individuals that have gone through tax registration shall apply to the competent tax authorities according to regulations.

(two) the units and individuals who are applying for tax registration shall issue invoices for their business income from the date of obtaining the business license to the date of obtaining the tax registration certificate, and the competent tax authorities may make invoices for them.

(three) the units and individuals that should go through tax registration without handling them should be dealt with in accordance with the law. After making the tax registration procedures, the invoices should be invoiced for their business income from the date of obtaining the business license to the date of obtaining the tax registration certificate.

(four) units and individuals who do not need to go through tax registration in accordance with the law and need to issue invoices for temporary income, and the competent tax authorities may make invoices for them.

The invoice should be filled with proof materials.

When taxpayers apply for ordinary invoices, pay attention to all kinds of proof materials.

It mainly includes: the legal status of the applicant for invoicing.

The units and individuals that require invoices should fill in the application forms for the general invoice and provide relevant supporting materials.

The contents of the application form include the names of items (or labor service items), unit price and amount required for invoicing.

Only personal identification is required for personal sale of goods and services on a small scale. The small standard is determined by the IRS and the Local Taxation Bureau in provinces, autonomous regions, municipalities directly under the central government and cities under separate planning.

For the units and individuals who apply for invoices, the tax authorities will collect taxes in accordance with the relevant provisions of the tax laws and regulations and collect the cost of invoicing.

The general invoice will be marked with the number of duty paid document, and the general invoice number marked on behalf of the tax payment is marked.

That is to say, taxpayers will receive tax payment certificates issued by the tax authorities at the same time as they collect taxes on behalf of ordinary invoices.

The number of applications for invoicing can not reach the threshold value determined by the tax authorities of the provinces, autonomous regions and municipalities directly under the central government.

However, the tax authorities have invoices for invoicing and belong to the units and individuals who make invoices on the same application. If the total amount of the invoices is up to a monthly threshold within a period of tax payment, the tax shall be calculated at the time when the starting point is reached.

In addition, ordinary invoices with deduction functions and ordinary invoices belonging to tax exemption scope shall not be entrusted to the units outside the tax authorities to act on behalf of them.

Where the sales scope of such goods is tax-free agricultural and sideline products, the tax authorities will mark the words "tax exemption" on the face of ordinary invoices.

Taxpayers should pay close attention to the related tax risks and apply for the units and individuals to be appointed. If they collude with others and provide false proof materials, they should defraud the tax authorities from invoicing the invoices for "less taxes and more deductions". After verification, the tax authorities will deal with them in accordance with the relevant provisions of the tax administration law and the detailed rules for their implementation.

There are special rules for applying for VAT invoices.

The replacement of special invoices for value-added tax means that the competent tax authorities shall issue special invoices for VAT taxpayers within their jurisdiction, and no other units or individuals shall be allowed to act on behalf of them.

Value added tax payers refer to other taxpayers who have already handled tax registration, including small scale taxpayers (including individual operators) and other special invoices designated by the State Administration of taxation.

In contrast to the provisions of ordinary invoices, the main body of the application for VAT invoices should be value-added tax payers, and taxpayers who have already handled tax registration, including small scale taxpayers (including individual operators) and other tax invoices specified by the State Administration of taxation.

The scope is narrowed and the regulations are stricter.

When applying for a special invoice, a value-added tax payer shall fill in the tax declaration form for VAT invoices, together with a copy of the tax registration certificate, and declare to the competent tax authorities the full amount of tax specified in the special invoice, and pay the cost of the special invoices at the same time.

According to the declaration form, tax payment voucher and special invoice, the principle of "one certificate, one vote" should be one to one.

A special invoice shall be issued on behalf of the unified use of the value-added tax anti counterfeiting tax control system. The special invoices issued by the non counterfeit tax control system shall not be used as the deductible voucher for the VAT input tax.

When filling out the declaration form, the taxpayer should pay attention to the unit price and sales volume of the "unit price" column and the "amount" column respectively. The VAT levy rate is added in the "tax rate" column. The industrial tax rate is 6%, and the business is 4%. The column of "sales unit" is to fill in the unified code of the tax authorities on behalf of the tax authorities, and to fill in the name of the tax authorities: fill in the tax payment document number in the column of the bank and account number of the selling party: the name of the VAT taxpayer and the taxpayer identification number are indicated in the remarks column.

A value-added tax payer shall, on behalf of the "special remarks" column of the special invoice, affix his own financial special seal or invoice special seal.

Risk warning

You can not pfer your tax registration certificate to a business operator who has no tax registration certificate or invoke the special invoices for value added tax.