1. If an individual applies for issuing ordinary invoices on his behalf and should pay taxes according to the provisions of tax laws and administrative regulations, he should pay taxes first and then issue invoices on his behalf. Personal income tax payable by individuals shall be collected by local tax authorities; The value-added tax payable by individuals shall be collected by the state tax authorities; Urban maintenance and construction tax, education surcharge and local education surcharge payable by individuals shall be collected by the state tax authorities.
Two, individuals for issuing ordinary invoices, should hold the original legal identity documents of the applicant and the agent, and submit the following information:
(a) "a generation? Application Form for Issuing Ordinary Invoices (applicable to individuals applying for issuing invoices on their behalf, attachment 1).
2 "generation? Copy of written confirmation certificate of ordinary invoice payer (Annex 2).
(3) Where an individual entrusts another person (agent) to handle the application procedures for issuing ordinary invoices, it shall submit a power of attorney at the same time.
For individuals who sell small amounts of goods (below the VAT threshold every time) and provide VAT taxable services and taxable services, they only need to provide the original legal identity documents of the applicant and agent.
The competent tax authorities shall conduct a written examination of the applicant's application materials, and if the materials are incomplete or the contents filled in are not in conformity with the provisions, they shall inform the taxpayer to make corrections or re-fill them at one time; Those who meet the requirements will be dealt with immediately.
Extended data:
1. There are not many invoices: special VAT invoices and ordinary VAT invoices.
2. Ordinary invoices can be divided into national tax ordinary invoices and local tax ordinary invoices: handwritten ordinary invoices and fixed ordinary invoices.
3, according to the unified system of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), printed with a special seal for tax invoices for minicomputers to get through the ticket.
4. Other bills that meet the requirements of State Taxation Administration of The People's Republic of China.
At present, the authorities that have the right to collect taxes and fees are the competent departments of finance, national tax, local tax, customs and related industries, and the competent departments of finance and related industries all use special administrative receipts. National tax and local tax shall be uniformly managed by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), and the customs shall be vertically managed by the General Administration of Customs. National and local taxes are responsible for the collection of industrial and commercial taxes, which basically include various taxes levied on enterprises and individual residents engaged in industrial and commercial operations. Most of China's tax revenue belongs to industrial and commercial tax. Customs is responsible for collecting tariffs, including import and export tariffs and ship tariffs.
There are many kinds of invoices, which are mainly classified according to the characteristics of the industry and the taxpayer's production and operation projects, and each invoice has a specific scope of use.
All taxpayers who pay business tax shall go to the invoice sales window of the local competent local tax authorities at the same time of tax registration, receive the invoice purchase book and purchase invoices according to business items. Taxpayers who buy invoices again need to go to the invoice sale window to check the old ones and buy new ones according to the invoice stubs they bought last time. Taxpayers who have gone through the formalities of suspension, cancellation and transfer of registration shall go through the formalities of invoice verification at the invoice sales window of the competent local tax authorities with the used invoice stub and unused ordinary invoices.
The special VAT invoice is printed by the enterprise designated by the competent tax department of the State Council; Other invoices shall be printed by enterprises designated by the State Taxation Bureau and the Local Taxation Bureau of provinces, autonomous regions and municipalities directly under the Central Government in accordance with the provisions of the competent tax authorities of the State Council. Special anti-counterfeiting products for invoices are produced by enterprises designated by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC). The unified national invoice producer seal style and invoice layout printing requirements are formulated by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC). The invoice producer seal shall be uniformly made by the State Taxation Bureau and the Local Taxation Bureau of provinces, autonomous regions and municipalities directly under the Central Government. Invoices shall be overprinted with a unified national invoice producer's seal as the legal symbol for the tax authorities to manage invoices. Invoices should be changed irregularly.
Handling the invoice formalities of suspension, cancellation and transfer registration: a copy of the tax registration certificate is required; Invoice purchasing book; The resident identity card or other valid certificates of the agent; Invoice stubs and unopened invoices. Procedures for receiving and purchasing invoices: first receiving and purchasing procedures: a copy of tax registration certificate is required; Qualification Certificate of Ticket Manager; The resident identity card or other valid certificates of the agent; Application form for receipt and purchase of invoices or application form for self-printed invoices by enterprises; Invoice sample (self-printed invoice). Procedures for re-purchasing invoices: you need to bring an invoice purchase book; Invoice application form or enterprise self-printed invoice application form; Invoice sample (self-printed invoice)
References:
Baidu encyclopedia-special invoice for value-added tax