(1) When applying for increasing the maximum invoicing limit of special VAT invoices, the general VAT taxpayer shall present the tax registration certificate (photocopy) and the identity certificate of the ticket purchaser, and provide the following information:
① Application form for tax administrative license;
(2) the application form for the maximum billing limit of anti-counterfeiting tax-controlled enterprises and its schedule;
(3) single sales business, single equipment sales contract and its copy, and the certification materials for the performance of the contract;
④ Tax-controlled IC card.
(2) When applying for increasing the maximum invoicing limit of ordinary VAT invoices, the general VAT taxpayer shall present the tax registration certificate (photocopy) and the identity certificate of the ticket purchaser, and provide the following information:
(1) the taxpayer invoice type application form;
(2) a copy of the enterprise purchase and sale contract;
③ Fiscal IC card.
Information required for processing the increase of invoice limit:
1, Application Form for Limited Quantity of Special VAT Invoice (month) (1 copy);
2. Original and photocopy of the ID card of the legal representative and agent 1 copy;
3. Original business license, original tax registration certificate and 1 copy;
4. If the temporary batch business applies for a temporary increase in the maximum invoice amount, it is also required to provide 1 original and photocopy of the relevant goods purchase and sale contract.
Policy basis:
Announcement of State Taxation Administration of The People's Republic of China on the pilot collection and management of changing business tax to value-added tax in China (State Taxation Administration of The People's Republic of China Announcement No.39, 20 13).
The maximum value-added tax invoice is100000 yuan, that is, the sales excluding tax does not exceed100000 yuan.
First, the maximum billing limit:
Special invoices for value-added tax shall be subject to the management of maximum invoicing limit. The maximum invoicing limit refers to the upper limit that the total sales amount issued by a single special invoice cannot reach.
Second, how to apply for the maximum billing limit:
1. Prepare the invoice receiving and purchasing book, the original (copy) of the enterprise's three certificates in one, the golden tax plate and other special tax filing equipment;
2. Go to the tax authority where the enterprise is located, fill in the Application Form for Maximum Invoice Issuance Limit and affix the official seal of the company;
3. With the help of the staff of the tax bureau, the modification of the maximum billing limit can be completed.
Three. Classification and approval of quota levels:
1. If the maximum billing limit is100,000 yuan or less, the tax office will conduct on-the-spot verification;
2. The maximum billing limit is 1 million yuan, which shall be verified by the tax office on site and approved by the Municipal State Taxation Bureau and the tax bureau directly under it;
3. If the upper limit of billing is10 million yuan or more, the tax office will conduct on-the-spot verification, the State Taxation Administration of The People's Republic of China and its directly affiliated tax bureaus will conduct examination and approval, and the provincial bureaus or municipalities directly under the Central Government will conduct examination and approval.