First, complete the taxpayer registration and open the electronic tax bureau account.
In Hangzhou, enterprises first need to ensure that they have completed the taxpayer registration in the tax department. This is the basic prerequisite for applying for electronic invoices. After the enterprise completes the taxpayer registration, it also needs to register and open an account on the platform of the electronic tax bureau for subsequent operations.
Second, submit an electronic invoice application.
On the platform of electronic tax bureau, enterprises can find the relevant entrance of electronic invoice application. Enterprises need to provide relevant enterprise information when applying, such as enterprise name, tax registration number, business scope, etc. At the same time, you also need to select the required electronic invoice type, specification and intended use.
Third, waiting for approval.
After submitting the application, the tax authorities will examine the application of the enterprise. The contents of the audit include enterprise qualification, tax payment records, types and specifications of electronic invoices applied for, and whether the intended use is in compliance. If approved, the tax authorities will approve enterprises to apply for electronic invoices and grant them the authority to issue electronic invoices.
Fourth, the use of electronic invoices.
After the enterprise obtains the authority to issue electronic invoices, it can issue electronic invoices on the platform of the electronic tax bureau. The electronic invoice issued has the same legal effect as the paper invoice and can be used as the legal certificate of the enterprise.
To sum up:
To apply for an electronic invoice in Hangzhou, an enterprise needs to complete the taxpayer registration, open an electronic tax bureau account, and then submit an electronic invoice application for approval by the tax authorities. After approval, enterprises can issue electronic invoices on the platform of electronic tax bureau.
Legal basis:
People's Republic of China (PRC) tax collection management law
Article 23 provides that:
The state promotes the construction of tax information, and establishes and improves the information sharing system between tax authorities and other government administrative organs. Taxpayers, withholding agents and other relevant units shall, in accordance with the relevant provisions of the state, truthfully provide tax authorities with information related to tax payment, withholding and remitting, and collecting and remitting taxes.
People's Republic of China (PRC) electronic signature method
Article 3 provides that:
In civil activities, the parties may agree to use or not use electronic signatures and data messages in contracts or other documents, vouchers and other documents. A document in the form of electronic signature or data message agreed by the parties shall not be denied its legal effect just because it is in the form of electronic signature or data message.