China still continues to implement the policy of 3% to 1% for small-scale taxpayers, so large-scale taxes and small-scale taxes are levied in different ways. Of course, for the vast majority of taxpayers, such as some new taxpayers, there are great doubts about how individuals issue invoices. Here, according to the national taxpayer husband and wife code 3.0, how individuals should issue invoices is introduced.
When dealing with individual billing procedures, certain steps need to be followed to ensure compliance with the provisions of the tax authorities. First of all, you need to go to the local taxation bureau to consult the relevant requirements and materials. It is usually necessary to provide personal identification, taxpayer identification number, billing application form and other documents. Secondly, when filling in the bill application form, you must fill in the bill amount, bill content and other information accurately. After the application materials are submitted, the tax authorities will review them, and if they meet the requirements, they will issue the Qualification Certificate for Invoice Issuing. Finally, go to the tax bureau to handle the billing procedures with the billing qualification certificate and get the legal invoice. Please note that individual billing procedures may vary from region to region, and it is recommended that you know the specific requirements of the local tax bureau in detail before handling.
Legal basis:
Law of People's Republic of China (PRC) on the Administration of Tax Collection (revised on 20 15);
Chapter III Collection of Taxes Article 50 If a taxpayer who has not paid taxes is slow to exercise his due creditor's rights, or abandons his due creditor's rights, or transfers his property for free, or transfers his property at an obviously unreasonable low price, and the transferee knows the situation and causes losses to the state's tax revenue, the tax authorities may exercise the right of subrogation and cancellation in accordance with the provisions of Articles 73 and 74 of the Contract Law. If the tax authorities exercise the right of subrogation and cancellation in accordance with the provisions of the preceding paragraph, they will not be exempted from the taxpayer's unfulfilled tax obligations and legal responsibilities.