Enterprises need to have certain qualifications to issue motor vehicle invoices, mainly including the following aspects:
1. Business license: First, enterprises need to have a valid business license. The business license is the proof of the legal operation of the enterprise and the basic condition for the enterprise to issue invoices. When an enterprise applies for issuing a motor vehicle invoice, it needs to submit a valid copy of its business license to the tax bureau.
2. Tax registration certificate: enterprises also need to apply for tax registration certificate. Tax registration certificate is an important basis for tax administration of enterprises by tax bureau. Enterprises need to submit their name, address, legal representative and other relevant information to the tax bureau when handling tax registration. The tax registration certificate is usually valid for one year, and enterprises need to go through the annual inspection procedures within the validity period.
3. General taxpayer qualification: enterprises need to have general taxpayer qualification when issuing motor vehicle invoices. General taxpayers refer to enterprises whose annual sales exceed a certain standard, and these enterprises need to pay value-added tax according to the provisions of national tax laws and regulations. When an enterprise applies for the qualification of general taxpayer, it needs to submit relevant materials, such as financial statements and inventory details, to the tax bureau.
4. Motor vehicle sales license: if an enterprise engages in motor vehicle sales business, it also needs a motor vehicle sales license. Motor vehicle sales license is an important basis for the tax bureau to supervise motor vehicle sales enterprises. When an enterprise applies for a motor vehicle sales license, it needs to submit the enterprise name, address, legal representative and other relevant information to the tax bureau.
5. Vehicle purchase tax declaration form: Enterprises selling motor vehicles need to declare vehicle purchase tax to the tax bureau. The vehicle purchase tax declaration form is an important basis for the tax bureau to declare vehicle purchase tax for enterprises. When enterprises declare vehicle purchase tax, they need to submit relevant materials to the tax bureau, such as car purchase invoices and vehicle identification codes.
6. Invoice receiving and purchasing book: enterprises need to have an invoice receiving and purchasing book when issuing motor vehicle invoices. Invoice receiving and purchasing book is an important basis for tax bureau to manage enterprises to receive and purchase invoices. When an enterprise receives an invoice, it needs to submit the invoice receiving and purchasing book, invoice special seal and other related materials to the tax bureau.
7. Special Invoice Seal: Enterprises need to have a special invoice seal when issuing motor vehicle invoices. The special seal for invoices is an important basis for the tax bureau to manage enterprises to issue invoices. When issuing an invoice, the enterprise needs to affix a special invoice seal.
8. Electronic tax bureau account number: Enterprises need to have an electronic tax bureau account number to issue motor vehicle invoices online. The ledger of electronic tax bureau is an important basis for the electronic management of enterprises by tax bureau. When an enterprise applies for an account with the electronic tax bureau, it needs to submit the enterprise name, address, legal representative and other relevant information to the tax bureau.
9. Electronic signature: An enterprise needs an electronic signature to issue a motor vehicle invoice online. Electronic signature is an important basis for the tax bureau to carry out electronic management of enterprises. When applying for an electronic signature, an enterprise needs to submit its name, address, legal representative and other relevant information to the tax bureau.
10. Other relevant qualifications: Other relevant qualifications may be required according to the specific situation of the enterprise. For example, if an enterprise engages in second-hand car trading business, it also needs to have a second-hand car trading market business license; Enterprises engaged in car rental business also need to have a car rental business license.
To sum up: enterprises need to have the above qualifications to issue motor vehicle invoices. When handling these qualifications, enterprises need to keep close communication with the tax bureau to ensure the effectiveness and compliance of the qualifications. At the same time, enterprises need to update and maintain their qualifications regularly to adapt to changes in tax policies and business development.
Legal basis:
Detailed Rules for the Implementation of the Measures for the Administration of Invoices in People's Republic of China (PRC)
Article 6
Invoice verification is supervised by People's Republic of China (PRC) State Taxation Administration of The People's Republic of China and issued by the Provincial Taxation Bureau.
The tax authorities shall supervise and manage the enterprises that print invoices, and if they do not meet the requirements, they shall be disqualified from printing invoices.
Article 7
The national unified anti-counterfeiting measures for invoices shall be determined by State Taxation Administration of The People's Republic of China, and the provincial tax bureaus may add anti-counterfeiting measures for invoices in their own areas as needed, and file them with State Taxation Administration of The People's Republic of China.
Special anti-counterfeiting products for invoices shall be stored in special warehouses according to regulations and shall not be lost. Defective products and waste products should be destroyed under the supervision of the tax authorities.
Article 8 The unified national invoice producer seal is the legal symbol for tax authorities to manage invoices, and its style, specifications, contents and printing colors shall be stipulated by State Taxation Administration of The People's Republic of China.
Provisions on the use of special VAT invoices
Article 11
Special invoices shall be issued according to the following requirements:
(a) the project is complete and consistent with the actual transaction;
(two) the handwriting is clear, and no line pressing or mistakes are allowed;
(3) The invoice and deduction shall be affixed with the special financial seal or the special invoice seal;
(4) It shall be issued according to the time when the VAT obligation occurs. The buyer has the right to reject special invoices that do not meet the above requirements. Therefore, taxpayers who use the anti-counterfeiting tax control system to issue VAT invoices will indicate that the invoices are invalid.