You can issue personal invoices on behalf of the tax bureau, or you can issue online invoices at the electronic tax bureau.
1. The tax bureau issues invoices on behalf of it.
Preparation materials: information of buyers and sellers, including buyer's name, taxpayer identification number, address and telephone number, bank and account number, seller's name, taxpayer identification number, address and telephone number, bank and account number.
Bring your ID card, bank card (cash), house purchase contract (required by some industries), tax payment certificate and other materials to the local taxation bureau, fill out the invoice application form, and receive the invoice after paying taxes.
Two, the electronic tax bureau online billing
Log on to the website of the electronic tax bureau for real-name authentication and login.
Select the "Invoice Usage" module in the "I want to pay taxes" column.
In the invoice usage module, select the business that generates the invoice.
According to the actual situation, select the issuing type (VAT ordinary invoice or VAT special invoice).
Enter the information of the buyer and the seller, including name, taxpayer identification number, address and telephone number, bank and account number.
Select the tax payment method (online payment or cash payment) and fill in the tax amount.
After confirming that the invoice information is correct, submit the application and wait for the approval result. After the approval, the invoice will be collected online.
To sum up, personal invoicing can be realized by the tax bureau or online invoicing by the electronic tax bureau. When issuing an invoice, you need to provide relevant information and handle it in accordance with the prescribed procedures. At the same time, ensure that the information provided is true and accurate, in line with relevant tax laws and regulations.
Legal basis:
Article 21 of the Law of People's Republic of China (PRC) on Tax Collection and Management stipulates: "Taxpayers engaged in production and business operations shall set up account books in accordance with relevant state regulations within 15 days from the date of obtaining business licenses or incurring tax obligations."
Article 22 of the Detailed Rules for the Implementation of the Law of People's Republic of China (PRC) on Tax Collection and Management stipulates: "Taxpayers engaged in production and business operations shall, within 15 days from the date of receiving the tax registration certificate, submit their financial and accounting systems or financial and accounting treatment methods to the competent tax authorities for the record."