Two, the state tax authorities according to the taxpayer's application, for qualified units and individuals to issue special invoices for value-added tax. Small-scale taxpayers who cannot issue ordinary VAT invoices by themselves can sell the acquired real estate, and other individuals can apply to the local tax bureau for issuing ordinary VAT invoices.
For government departments and other units with safe storage conditions for ordinary VAT invoices, they can be networked, and the local taxation bureau can effectively monitor their tax collection and invoicing. If the local tax bureaus at or above the county (district) consider that the risks are controllable after assessment, they may agree to collect taxes and issue ordinary VAT invoices on their behalf.
Third, processing materials.
1. A natural person applies for invoicing on his behalf, and submits his identity certificate and copy;
Other taxpayers apply for issuing invoices on their behalf, and submit the business license (or tax registration certificate or organization code certificate), the identity certificate of the agent and its copy.
2. Issue tax returns for VAT invoices.
Extended data:
1. The format, font, column number and content of the general VAT invoice are exactly the same as those of the special VAT invoice. According to the invoice number, it is divided into two copies and five copies. The basic coupon number is two coupons, the first coupon number is an accounting coupon, and the seller serves as an accounting voucher.
The second copy is the invoice copy, and the buyer takes it as the accounting voucher. In addition, in order to meet the needs of some taxpayers, an additional triple coupon, that is, five coupons, was added after the basic coupon for enterprises to choose to use.
Two, the second copy of the VAT invoice (ordinary invoice) is printed with anti-counterfeiting paper. The code is printed with special anti-counterfeiting ink, and the font of the number is also special. The colors of each couplet are blue, orange, green-blue, yellow-green and purple.
Three, where included in the "one machine, more votes" system (including trial operation) of the general taxpayer, since the date of inclusion, shall use the national unified VAT invoice, and through the anti-counterfeiting tax control system.
The competent tax authorities shall hand in or return to the tax authorities the old ordinary invoices that the general taxpayers have purchased but have not used; With the approval of the tax authorities, ordinary taxpayers who are allowed to use their own name invoices are temporarily included in the "one machine with multiple tickets" system to avoid the waste of inventory invoices, but not later than the end of 2005.
Four. The general invoice price of value-added tax shall be uniformly formulated by the National Development and Reform Commission.
Five, the tax authorities at all levels should attach great importance to the trial operation of the "one machine, multiple tickets" system, and earnestly do a good job in the convergence of old and new ordinary invoices. It is necessary to grasp the situation, make overall plans and make reasonable arrangements to ensure the smooth implementation of the "one machine with multiple votes" system.
Baidu Encyclopedia-VAT Ordinary Invoice