1. How to handle individual tax stamps?
1. If self-employed individuals need to invoice on their behalf, they should apply to the tax service office for invoicing on the basis of your tax registration certificate, ID card, tax payment certificate issued by the other party and the contract signed by both parties.
2. Units and individuals that have gone through tax registration according to law shall, after obtaining the tax registration certificate, apply to the competent tax authorities for receiving and purchasing invoices, and after being audited by the competent tax authorities, issue invoice receiving and purchasing books.
3, the taxpayer to the competent tax office tax service center to receive and fill out the "taxpayer purchase invoice types approved application form" in duplicate. The tax registration certificate (photocopy) is required, and the identity certificate of the information handler, special financial seal or special invoice seal are required.
4. Taxpayers who have gone through tax registration need to use invoices, and purchase invoices from the competent tax authorities with the types, quantities and purchase methods approved in the invoice purchase book. Taxpayers should provide information: invoice receiving and purchasing book, tax-controlled IC card (tax control machine is used to issue invoices), special financial seal or invoice seal, and used invoice stub copy (except for the first purchase, the tax-controlled invoice carries the last issued invoice copy).
5. Download the billing software, enter the billing interface, and issue invoices according to your own needs.
Second, the tax bill
The tax payment voucher is the legal proof that the taxpayer fulfills the tax payment obligation according to law, and it is a special voucher for the tax authorities to collect tax from the taxpayer according to the tax law.
Divided into tax payment certificates, including general tax payment certificates, fixed tax payment certificates, tax stamps and tax payment books.
Third, how to post the tax bill?
Tickets should be pasted on the vouchers, and taxpayers should stamp or draw a pin at the riding seam of each tax ticket. The pasted stamps shall not be reused. If the tax payable certificate is not stamped or stamped less, the tax authorities shall not only order it to subsidize the printing, but also impose a fine of less than 20 times the amount of the subsidized printing.
Four, individual industrial and commercial households how to open a tax bill?
Two methods:
1, tax agent
When some legal entities or individuals are not qualified to issue invoices, they can go to the tax bureau to issue invoices, which is a tax agent. (The competent tax authorities are required to pay taxes on the spot when issuing them on their behalf; If the invoice is invalid, the tax refund process is complicated and the cycle is long. Therefore, entrepreneurs are advised to carefully check the billing information and customer billing needs. )
2. Self-invoicing
When an enterprise is registered, it can handle tax-controlled invoicing and is eligible to issue invoices. After that, the company will be equipped with computers and stylus printers, and then it can start to invoice itself.
It is generally suggested that as long as the company has business income, it should apply for the qualification of invoicing as soon as possible and invoice itself. Before you go to the tax bureau to make an invoice, communicate with the other party's finance. What kind of invoice the other party needs to issue, you can issue it according to the other party's requirements.
Because special tickets can be deducted, general tickets are generally not available. If the invoice is not issued in accordance with the regulations, the other party is a small-scale taxpayer, and the self-employed has issued a special invoice, which will form a detention ticket, and it will be fined later, which is not worth it.
I hope the above content can help you. Please consult a professional lawyer if you have any other questions.
Legal basis: Measures for the Administration of Invoices in People's Republic of China (PRC).
Article 15
Units and individuals that need to receive and purchase invoices shall go through the formalities of receiving and purchasing invoices with the tax registration certificate, the identity certificate of the agent and the stamp of the special seal for invoices made according to the style specified by the competent tax department of the State Council. The competent tax authorities shall, according to the business scope and scale of purchasing units and individuals, confirm the types, quantities and methods of purchasing invoices, and issue invoice purchasing books within 5 working days. When receiving and purchasing invoices, units and individuals shall report the use of invoices in accordance with the provisions of the tax authorities, and the tax authorities shall conduct inspections in accordance with the provisions.
Article 19
Units and individuals that sell goods, provide services and engage in other business activities collect money from foreign operations, and the payee shall issue invoices to the payer; Under special circumstances, the payer will issue an invoice to the payee.
Article 18
When the tax authorities purchase invoices from units and individuals in other provinces, autonomous regions and municipalities directly under the Central Government engaged in temporary business activities, they may require them to provide guarantors or pay a deposit of not more than 6,543,800 yuan according to the face value and quantity of the invoices received, and hand in the invoices within a time limit. If the invoice is paid off on schedule, the guarantor's guarantee obligation shall be released or the deposit shall be returned; If the cancellation invoice is not paid on time, the guarantor or deposit shall bear legal responsibility. The tax authorities shall issue a bill for settlement of capital transactions when collecting the deposit.