Small-scale taxpayers who sell goods or provide taxable services can enjoy preferential policies of invoicing and coding in accordance with state regulations. Specifically, by purchasing billing software or looking for a third-party agency, you can handle billing business quickly and efficiently. The implementation of this policy, on the one hand, can save the cost of enterprises, on the other hand, it can also improve the operating efficiency and market competitiveness of enterprises. However, whether to choose preferential policies needs to be comprehensively considered in combination with the actual situation of enterprises. For example, if an enterprise has strong technical strength and financial management ability and independently develops relevant software, it can also achieve efficient invoicing; At the same time, some institutions may have problems such as irregularities and arbitrary charges, and they also need to be carefully selected. Therefore, for small-scale taxpayers, it is necessary to weigh and judge whether to enjoy the preferential billing code according to their own situation, so as to make a decision that is most in line with the interests of enterprises.
How do small-scale taxpayers apply for the billing coding function? Small-scale taxpayers can apply for the billing coding function by submitting a written application to the tax authorities or applying online through the tax authorities' website. For specific process and material requirements, you can refer to the relevant regulations of local tax authorities, or consult professional financial consultants or intermediaries.
For small-scale taxpayers to choose whether to enjoy the preferential billing code, it is necessary to weigh and judge according to the actual situation of the enterprise. It is suggested that enterprises should fully understand the relevant policies, processes, tariffs and other information before choosing the charging method, so as to make decisions that are most in line with the interests of enterprises. At the same time, enterprises should strictly abide by the relevant national tax policies and laws and regulations to ensure normal tax payment and operation.
Legal basis:
"Interim Provisions of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Exemption of Small-scale Taxpayers from Value-added Tax and Urban Maintenance and Construction Tax" Article 7 If the taxable sales of goods and services of small-scale taxpayers do not exceed 80% of the annual taxable sales standard, it is allowed to issue invoices and sales schedules respectively according to the sales amount; If it exceeds 80% of the annual taxable sales standard, it shall be invoiced in full in accordance with state regulations.