Issuing special invoices on behalf of an enterprise or individual refers to the act of issuing invoices on behalf of an enterprise or individual. This invoicing process needs to follow certain steps and regulations to ensure legal compliance. The following is the general process of issuing special invoices:
1. Sign the agency contract: First, both parties need to sign the agency contract, specifying the items, expenses and responsibilities of the agency invoice. The contract shall include the basic information of both parties, the type and quantity of invoices issued, agency fees and payment methods, liability for breach of contract, etc.
2. Providing information: The issuing bank needs to provide relevant information to the issuing bank, including enterprise information, invoice header, invoiced amount, detailed information of goods or services, etc. These materials will be used to fill in the contents of the invoice.
3. Invoice issuance: the issuer fills in the contents of the invoice according to the information provided and the regulations of the tax department, and affixes the corresponding invoice special seal on the invoice. The issuance of invoices shall conform to the regulations and requirements of tax authorities, and ensure the legality and validity of invoices.
4. Invoice delivery: After the invoice is issued, the drawer delivers the invoice to the entrusting party. The entrusting party needs to check whether the contents and amount of the invoice are accurate, and if there are any problems, it should communicate with the agent in time and make corrections.
5. Reimbursement and tax treatment: After receiving the invoice, the entrusting party can use it for reimbursement or other financial treatment. The entrusting party shall make relevant tax returns and pay taxes in accordance with the provisions of the tax authorities.
It should be noted that the act of issuing special invoices on behalf of others needs to comply with the relevant provisions and laws and regulations of the state tax authorities. The entrusting party and the agent shall guarantee the truthfulness and accuracy of the information provided and the legality and validity of the invoice. Violation of relevant regulations may lead to legal risks and economic losses. Therefore, before issuing special invoices, it is recommended that both parties learn more about relevant laws, regulations and tax policies, and consult professional lawyers or tax consultants.
Legal basis:
Law of People's Republic of China (PRC) on the Administration of Tax Collection (revised on 20 15);
Chapter II Tax Administration
Section 2 Management of Account Books and Vouchers Article 22 Special VAT invoices shall be printed by enterprises designated by the competent tax authorities 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. No invoice shall be printed without the designation of the tax authorities specified in the preceding paragraph.