Legal analysis: The maximum invoice for a 100,000 yuan invoice is 100,000 yuan. The maximum invoicing limit shall be applied by general taxpayers and shall be reviewed and approved by the tax authorities in accordance with the law. If the maximum invoicing limit is 100,000 yuan or less, it shall be examined and approved by the district and county-level tax authorities; if the maximum invoicing limit is 1 million yuan, it shall be examined and approved by the prefecture-level tax authorities.
Legal basis: "Implementation Rules of the Interim Regulations of the People's Republic of China on Value-Added Tax" Article 5 If a sales activity involves both goods and non-VAT taxable services, it is a mixed sales activity. In addition to the provisions of Article 6 of these Detailed Rules, mixed sales by enterprises, corporate units and individual industrial and commercial households engaged in the production, wholesale or retail of goods shall be regarded as sales of goods and shall pay value-added tax; mixed sales by other units and individuals This behavior is regarded as the sale of non-VAT taxable services and no VAT is paid.
The non-VAT taxable services mentioned in the first paragraph of this article refer to the transportation industry, construction industry, finance and insurance industry, post and telecommunications industry, culture and sports industry, entertainment industry, and services that are subject to business tax. Labor services within the scope of industrial tax items.
The enterprises, corporate units and individual industrial and commercial households engaged in the production, wholesale or retail of goods as mentioned in the first paragraph of this article include mainly engaged in the production, wholesale or retail of goods and concurrently engage in non-value-added business This includes entities and individual industrial and commercial households that tax taxable services.