The specific tax items of service industry invoices include services provided to the society by using equipment, tools, places, information or skills. The tax scope of this tax item mainly includes: agency, hotel, catering, tourism, warehousing, leasing, advertising and other service industries. Among them, construction and related engineering services are counted as leasing industry.
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If you engage in agency or consignment business as stipulated in the tax law, it should belong to the scope of business tax "service industry". Please apply to the competent local tax authorities for service industry invoices. Taxpayers entrusted to sell goods shall pay business tax at the rate of 5% and issue invoices for service industry if they settle accounts according to actual sales and collect handling fees.
Service invoices require administrative permission from the competent tax authorities, and invoices can only be purchased after being approved by the tax authorities. Generally, you need a business statement, a copy of the legal representative's ID card, a financial seal of the official seal, a copy of the business license and a copy of the tax registration certificate.
If there is an agent, you need a power of attorney from the legal person, a copy of the agent's ID card, and some forms to fill in, so you should take the official seal and give a reply within 20 working days from the date of acceptance. To apply for service industry invoices, it is necessary to purchase tax control devices and purchase machines with the approval of the tax authorities. To apply for quota invoice, you don't need to buy a tax control device.
Baidu encyclopedia-service industry invoice