Basic Accounting Knowledge: Receipt And Purchase Of Invoices

(1) units and individuals who have gone through tax registration may apply to the competent state tax authorities for purchase according to the following provisions.

(1) application for ticket purchase.

When applying for a ticket, a unit or individual must submit a report on the application of the ticket. It contains the names of the units and individuals, the industry, the economic type, the type, name and quantity of the invoices, and the official seal and the seal of the operator.

(2) provide relevant documents.

Units or individuals who purchase invoices must provide tax registration certificates, and the purchase of special invoices should provide "cover".

Third, book purchase invoices.

After the examination and approval of the application for the ticket application is authorized by the state tax authorities, the ticket purchasers shall receive the invoice purchase and purchase book issued by the state tax authorities or the purchase book of the special invoices for value-added tax, and purchase the invoices to the designated state tax authorities according to the types and quantities of the invoices approved and the way of buying tickets.

Where a unit or individual buys a special invoice, it shall also stamp the stamp or financial seal on the invoice joint and deduction couplet.

A unit with a fixed production and operation place, a sound financial and invoice management system, and a larger volume of invoices may apply for an ordinary invoice printed with the name of the unit. If the ordinary invoice pattern can not meet the needs of the business, it may also design its own ordinary invoice pattern, and report it to the State Taxation Bureau of the provincial government for approval, and print it to the designated printing plant according to the prescribed quantity and time.

The invoice printed by oneself should be kept in charge of the state tax authorities, and the purchase procedures should be handled according to the provisions of the preceding paragraph.

(2) when a fixed household sells goods to another county (city), it shall apply to the state tax authorities for the purchase or purchase of the general invoices of the place of operation according to the certificate of Tax Administration for the management of outbound business issued by the state tax authorities where the institution is located.

When applying for purchasing invoices, the guarantor shall pay the invoice margin of not more than ten thousand yuan on the basis of the amount and quantity of the invoices bought and purchased, and cancel the invoices within a specified time limit.

When the invoice is revoked on time, the guarantor's obligation of guaranty is released, or the deposit is refunded. If the invoice is not paid on time, the guarantor shall bear legal liability or collect the security deposit.

(3) taxpayers who do not need to go through tax registration in accordance with the law and other taxpayers who have not received tax registration certificates shall not be required to purchase invoices. When Invoicing them, they may apply to the State Administration for tax authorities to fill in them.

When the application is completed, it shall provide sufficient proof that the purchase and sale business or labor service and other business activities shall be proved. If the tax law stipulates that the tax shall be paid, the tax shall be paid first.