Hebei Standardizing General Invoice Management Of Tax Authorities

The reporter learned from the notice issued by the Hebei Provincial State Administration of Taxation on the matters relating to the management of ordinary invoices issued on the 18 day by the State Administration of Taxation of Hebei. In order to facilitate the use of invoices by taxpayers and reduce the law enforcement risks of grass-roots tax officials, the provincial tax bureau abolished and amended the provisions on the generation of ordinary invoices and the purchase of invoices for agricultural products, and standardized the management of ordinary invoices of tax authorities, so as to maximize the convenience of taxpayers and reduce the risk of law enforcement by tax authorities.

　　 Taxpayers are more convenient to use invoices.

The taxpayer's initial handling of ordinary invoices and application procedures is clear from the time limit, and the tax authorities will immediately complete the receipt and payment procedures as long as the taxpayers' application materials are complete.

When examining the amount of tax paid by taxpayers, the tax authorities should fully consider the actual invoice demand of the taxpayers and check the amount of invoices, so as to reduce the number of taxpayers receiving invoices to the tax authorities.

In the course of the operation of a taxpayer, due to the change in the scope of business operation or the increase in the volume of business, the types of invoices used in the past and the amount of invoices used can not meet the needs of operation. If the relevant proof materials are required by the notice, the relevant procedures can be concluded at the time of the Tax Service Office (collection sub Bureau).

　 Taxpayers with high credit ratings enjoy convenience in the use of tickets.

The tax authorities may issue invoices to taxpayers according to the invoice amount of one quarter according to the taxpayer's application level and the high tax credit level and low risk.

　　 Simplified management General invoice To open business procedures

Canceling the sale of fixed assets and the production of nursery stock products need to provide data on original invoices, assessment reports, contracts, etc., and simplify the application for replacing information.

To raise the standard of individual small easy replacement, increased from 1000 yuan to 5000 yuan. If the amount is not more than 5000 yuan, the business can only be opened on the basis of personal identity card. According to the calculation of business in the last century, this regulation can benefit 100 thousand taxpayers.

Cancelling the amount of the replacement fee is more than 100 thousand yuan. Replace business Before opening the field verification requirements. According to the calculation of business in the last century, this regulation can benefit nearly 25 thousand taxpayers.

Cancel the special management requirements of agricultural products purchase invoices, so as to facilitate the use of taxpayers. The purchase invoice of agricultural products in Hebei has been managed according to the requirements of the Hebei Provincial State Administration of Taxation on the management of agricultural products purchase invoices. The "method" has set up many pre examination and approval conditions in terms of invoice types, dosage approval and application, and has not met the current requirements. This announcement abolished this method and treated the invoice as other common invoices.

　　 Reduce grass-roots level tax authority Law enforcement risk

The notice abolished the on-site verification requirements of tax personnel in the management of the business of opening the business and purchasing the invoices for agricultural products. In actual work, due to the influence of tax authorities' authority and means, it is difficult for tax personnel to complete the verification task of the business of opening business and the authenticity of the management of purchase and invoice of agricultural products. The announcement abolished the investigation and verification requirements, and requested the applicant to increase the authenticity statement of the business on behalf of the business, and strengthen the information management of the purchase invoice of agricultural products, so as to lighten the law enforcement risk of tax officials.