There are generally two ways for small-scale taxpayers to issue electronic invoices: desktop and mobile APP: 1. Desktop billing method: Small-scale taxpayers can issue electronic invoices by installing tax control software or web pages. The specific invoicing steps are as follows: (1) Log in to the tax control software or webpage; (2) Fill in the invoice contents such as "Buyer's Information" and "Seller's Information"; (3) After confirming that the information is correct, click the "Invoice" button. 2. Mobile APP billing method: Small-scale taxpayers need to download the designated APP and register their corporate accounts before they can issue electronic invoices on their mobile phones. The specific invoicing steps are as follows: (1) Log in to the APP and fill in the information required for invoicing; (2) Select information such as invoice type, goods and services; (3) After confirming that the information is correct, click the "Invoice" button. Small-scale taxpayers should ensure that the electronic invoices issued comply with the relevant provisions such as the invoice amount, tax rate and electronic signature, no matter what billing method they adopt. At the same time, the monthly electronic invoice issuance and uploading work should also be completed in time as required.
What should small-scale taxpayers pay attention to when issuing electronic invoices? Small-scale taxpayers should pay attention to the following points when issuing electronic invoices: 1. Before issuing the electronic invoice, it should be confirmed whether the buyer's tax number, name, address and other information are correct; 2. Relevant information, such as name of goods and services, amount, tax rate, etc. , should be filled in when issuing invoices; 3. After the invoice is issued, the invoice information should be uploaded to the tax system for the record; 4. In case of electronic invoice issuing problems, find out the reasons and solve them in time.
Electronic invoice issuance is an important part of small-scale taxpayers' business activities. Small-scale taxpayers are advised to maintain standardized operations in their daily operations, understand relevant policies and regulations, and consult professionals to avoid financial risks caused by wrong operations.
Legal basis:
Article 16 of the Measures for the Administration of Invoices in People's Republic of China (PRC) can directly apply to the tax authorities in the place of business for issuing invoices on the basis of written documents of purchasing and selling commodities, providing or accepting services and engaging in other business activities and the identity certificate of the agent. If taxes should be paid in accordance with the provisions of tax laws and administrative regulations, the tax authorities shall pay taxes first and then issue invoices. According to the needs of invoice management, the tax authorities may entrust other units to issue invoices in accordance with the provisions of the competent tax authorities in the State Council.