1. If an individual applies for issuing ordinary invoices on his behalf and should pay taxes according to the provisions of tax laws and administrative regulations, he should pay taxes first and then issue invoices on his behalf. Personal income tax payable by individuals shall be collected by local tax authorities; The value-added tax payable by individuals shall be collected by the state tax authorities; Urban maintenance and construction tax, education surcharge and local education surcharge payable by individuals shall be collected by the state tax authorities.
Two, individuals for issuing ordinary invoices, should hold the original legal identity documents of the applicant and the agent, and submit the following information:
(a) "a generation? Application Form for Issuing Ordinary Invoices (applicable to individuals applying for issuing invoices on their behalf, attachment 1).
2 "generation? Copy of written confirmation certificate of ordinary invoice payer (Annex 2).
(3) Where an individual entrusts another person (agent) to handle the application procedures for issuing ordinary invoices, it shall submit a power of attorney at the same time.
For individuals who sell small amounts of goods (below the VAT threshold every time) and provide VAT taxable services and taxable services, they only need to provide the original legal identity documents of the applicant and agent.
The competent tax authorities shall conduct a written examination of the applicant's application materials, and if the materials are incomplete or the contents filled in are not in conformity with the provisions, they shall inform the taxpayer to make corrections or re-fill them at one time; Those who meet the requirements will be dealt with immediately.