In the tax service hall where the Local Taxation Bureau entrusts the State Taxation Bureau to collect taxes and fees, the taxpayer shall handle it in the following order:
1. Submit the tax return for issuing VAT invoices (see annex);
2. A natural person applies for issuing invoices on his behalf, and submits an identity document and a copy thereof;
3. Other taxpayers apply for issuing invoices on their behalf, and submit business licenses (or tax registration certificates or organization code certificates) loaded with unified social credit codes, identity documents of managers and their photocopies.
4. Declare and pay VAT and other related taxes in the same window.
5. Receive invoices in the same window.
Extended data:
general taxpayer
(1) Taxpayers who produce goods or provide taxable services are mainly taxpayers who produce goods or provide taxable services (that is, the annual sales of taxpayers' goods or provide taxable services account for more than 50% of taxable sales) and concurrently engage in wholesale or retail of goods, with annual taxable sales exceeding 500,000;
(two) engaged in the wholesale or retail business of goods, the annual taxable sales of more than 800 thousand yuan.
Small-scale taxpayer
(1) Taxpayers engaged in the production of goods or providing taxable services, and taxpayers whose main business is the production of goods or providing taxable services (that is, the annual sales of taxpayers' goods or services account for more than 50% of the annual taxable sales) and concurrently engage in the wholesale or retail of goods, with the annual taxable sales (hereinafter referred to as taxable sales) below 500,000 yuan (inclusive).
(2) Taxpayers other than those mentioned above have an annual taxable sales of less than 800,000 yuan (inclusive).
References:
Baidu Encyclopedia-VAT
References:
Baidu Encyclopedia-Announcement on the Process of Taxpayers' Application for Issuing VAT Invoices on their behalf