I. Tax Registration Certificate
The tax registration certificate is a certificate obtained by an enterprise or individual industrial and commercial household after tax registration with the tax authorities, and it is an important proof of the taxpayer's identity. When you go to the tax bureau to invoice, you must bring the original or photocopy of the tax registration certificate so that the tax authorities can verify the taxpayer's identity and tax registration.
Second, the agent's identity certificate
Agent refers to the person who is responsible for handling tax-related matters, and may be the legal representative, financial controller or authorized agent of the enterprise. When the tax bureau issues invoices, the agent must carry valid identification (such as ID card, passport, etc.). ) to prove their identity and agency authority.
3. Other relevant documents required according to the contents of the invoice.
1. If a special VAT invoice is required, basic information of the buyer shall be provided, including name, taxpayer identification number, address, telephone number, bank and account number.
2. If it is necessary to issue invoices for specific industries (such as construction and transportation), it is also necessary to provide documents such as qualification certificates or contracts of relevant industries;
3 invoices involving the sale of goods may need to provide proof documents such as purchase and sale contracts, invoices and receipts;
4. For invoices involving service fees, it may be necessary to provide supporting documents such as service contracts and service achievement acceptance sheets.
When preparing the above information, taxpayers should ensure the authenticity and integrity of the information, and avoid the failure of invoicing or legal disputes caused by incomplete or untrue information.
In addition, tax bureaus in different regions may have specific requirements for the information needed for issuing invoices. Taxpayers should consult the local tax authorities or consult relevant notices in advance to understand the specific requirements and make preparations before going to the tax bureau to issue invoices.
To sum up:
The materials to be prepared when issuing an invoice in the tax bureau include the tax registration certificate, the identity certificate of the agent and other relevant supporting documents required according to the contents of the invoice. Taxpayers should ensure the authenticity and integrity of the materials when preparing them, and know the specific requirements of the local tax authorities in advance.
Legal basis:
People's Republic of China (PRC) tax collection management law
Article 2 1 stipulates that:
The tax authorities are the competent authorities of invoices, and are responsible for managing and supervising the printing, purchasing, issuing, obtaining, keeping and cancellation of invoices.
Units and individuals shall issue, use and obtain invoices in accordance with regulations when buying and selling commodities, providing or receiving business services and engaging in other business activities.
Measures for the administration of invoices shall be formulated by the State Council.
Measures of People's Republic of China (PRC) Municipality on Invoice Management
Article 15 stipulates:
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.