Units and individuals that have registered for taxation in accordance with the law shall apply to the competent tax authorities for purchase invoices after receiving their tax registration certificates.
(1) When purchasing ordinary invoices for the first time
When taxpayers purchase invoices for the first time, they need to go to the tax service hall to go through the purchase procedures and provide the following information and certificates as required:
1. "Tax Registration Certificate" (copy);
2. "Ordinary Invoice Collection Book";
3. Identity certificate of the person in charge (resident ID card, passport or other documents proving their identity);
4. Special financial seal or special seal for invoices;
5. Fill out the "Application for Approval of Taxpayer Purchase Invoice Type" surface".
(2) To receive ordinary invoices for the second and subsequent purchases
Taxpayers need to provide the following information and certificates:
1. "Tax Registration Certificate" ( Copy);
2. "Ordinary Invoice Collection Book";
3. Invoices that need to be reviewed.
(3) Units and individuals from other provinces, autonomous regions, and municipalities that come to our jurisdiction to engage in temporary business activities apply for the purchase of ordinary invoices. They must provide a guarantor or pay no more than the face limit and quantity of the invoice to be purchased. A deposit of 10,000 yuan is required and the invoice must be paid within a time limit.
When taxpayers receive purchase invoices, they must pay the invoice production fee in accordance with regulations.
For invoice violations discovered, the competent tax authorities will handle the violations according to tax violations and violations.