Collecting invoices from the electronic tax bureau does not require the legal person to do it in person.
Usually, a corporate legal person will entrust a specific company financial person to be the company's tax preparer in the form of a power of attorney, provide the legal person's power of attorney to the tax authorities, and at the same time file relevant information, including facial recognition, in accordance with the requirements of the tax authorities. The tax preparer will then be responsible for invoice application and corporate tax filing and other related work. General invoices are composed of industry invoices and special invoices. The former is applicable to a certain industry and business, such as unified commercial retail invoices, commercial wholesale unified invoices, industrial enterprise product sales unified invoices, etc.; the latter is only applicable to a certain business item, such as advertising fee settlement invoices, commercial housing sales invoices, etc.
The invoices used by VAT taxpayers are managed by the State Taxation Bureau and are divided into two categories: ordinary invoices and special VAT invoices. Small-scale taxpayers can use ordinary invoices.
The invoicing unit must establish and improve the general invoice management system. For ordinary invoices, staff with high political and professional qualities should be selected to be responsible for management, and should be kept by dedicated personnel, and must have anti-theft, mildew-proof, moisture-proof, fire-proof and other facilities. , and at the same time establish and improve double-sided accounts for receipt, use and deposit in accordance with regulations to clarify respective responsibilities.
When filling out ordinary invoices, they must be filled in truthfully and must not be falsified, and other business items outside the scope of business for which the invoice is issued must not be filled in; each copy of the invoice must be copied once, and must not be altered or split into parts, and the handwriting must be clear on the face of the invoice. Keep it neat and tidy; fill in the information in detail and complete, and the uppercase and lowercase amounts must match. After filling in, the seal of the person in charge and the special seal for the financial business of the unit must be stamped; it is not allowed to fill in the invoice on behalf of other units and individuals; it is not allowed to fill in the unused invoice. Invoices from other units approved by the tax authorities; white notes and other illegal vouchers are not allowed to be filled in instead of invoices; payment receipts are not allowed to be used in place of invoices; invoices from other units are not allowed to be stolen; when the paying unit or individual requests an invoice, they are not allowed to refuse to fill in the invoice. open.
Article 15 of the "Measures of the People's Republic of China for the Administration of Invoices" Units and individuals who need to purchase invoices shall hold tax registration certificates, identity certificates of the handlers, and in accordance with the provisions of the taxation department of the State Council. Make an impression of the special invoice seal and go through the invoice purchase procedures with the competent tax authority. The competent tax authority shall confirm the type, quantity and method of purchasing invoices based on the business scope and scale of the purchasing units and individuals, and issue an invoice purchase book within 5 working days.
When units and individuals purchase invoices, they should report the use of invoices in accordance with the regulations of the tax authorities, and the tax authorities should conduct inspections in accordance with regulations.