Policy Basis
"Measures for the Administration of Invoices of the People's Republic of China and the State" (State Council Order No. 587)
"Invoices of the People's Republic of China and the State" "Decision of the State Administration of Taxation on Amending the Implementation Rules of the Invoice Management Measures of the People's Republic of China" (State Administration of Taxation Order No. 25)" (State Administration of Taxation Order No. 25)" No. 37)
Submission materials
(1) "Approval Form for Taxpayer Received Invoice Types".
(2) "Invoice Collection Book".
(3) Proof of identity of the person in charge (provide a copy if the person in charge changes).
Basic process
Basic specifications
(1) The tax service department receives the information and checks whether the information is complete, conforms to the legal form, and whether the filled-in content is complete. If the application is in compliance, it will be accepted immediately; if the application is not in compliance, a one-time reminder on the spot to correct the information or the reason for rejection.
(2) The tax service department will transfer the relevant information to the next link within 1 working day for processing according to the prescribed procedures.
(3) The tax service department will notify the taxpayer within 1 working day after receiving the feedback to adjust the approved content of the "Invoice Collection Book"; if it fails, a "Tax Matters Notice" will be issued.
(4) This matter should be completed within 5 working days.
(5) For taxpayers with level A tax credit, their usage will be adjusted as needed.
Processing location
Tax service offices in various places.
Processing hours
The working hours of local tax service offices.