The maximum billing limit shall be applied by the general taxpayer and approved by the tax authorities according to law. If the maximum billing limit is below100000 yuan, it shall be examined and approved by the county-level tax authorities; The maximum billing limit is one million yuan, which shall be examined and approved by the municipal tax authorities; If the maximum invoice amount is more than10 million yuan, it shall be examined and approved by the provincial tax authorities. The tax authorities at the county level are responsible for the specific issuance of the anti-counterfeiting tax control system.
Matters needing attention in VAT invoice
The deduction time of special VAT invoices issued by the anti-counterfeiting tax control system certified by general taxpayers is limited to the current month, and the current input tax must be calculated in accordance with the relevant provisions of the VAT in the current month, otherwise it will not be deducted. For the special invoices certified last month, if the deduction is not declared last month, the input tax cannot be deducted this month under normal circumstances.
The general taxpayer will invest the purchased goods in kind or give them to others for free. If the investee or the donee is a general taxpayer, it may issue a special VAT invoice to the investee according to the regulations, or it may issue a special invoice according to the requirements of the donee.