Apply for a thousand yuan invoice to the tax service office of the competent tax authority. Bring a copy of tax registration certificate, invoice purchase book and special invoice seal. If it is anti-counterfeiting tax-controlled invoicing, you should also carry an invoicing tray. The approval of the general ticket type should be done immediately, and it can be settled on the spot. As far as a single invoice is concerned, each invoice can only issue 999.99 yuan; There is no limit to how much you can write. Pay more taxes if you write more, and pay less taxes if you write less (if it is approved, if the invoice amount exceeds the approved amount, you shall declare and pay taxes according to the invoice amount; When the invoice amount is less than the approved quota, the tax shall be declared and paid according to the approved quota).
Ten thousand yuan version of the VAT invoice can be up to 9999.99, excluding tax. If tax is increased, the maximum invoice amount can be 1 1699.99 65438+ million, and the maximum sales (excluding tax) cannot exceed 65438+ million. = The price including tax does not exceed 100000×( 1+ tax rate). Special VAT invoices usually have two names. Taking "100000 yuan" as an example, it can be divided into "100000 yuan version" and "limited100000 yuan version". Among them, the duty-free price of "100000 Yuan Edition" can exceed100000 Yuan, while the duty-free price of "100000 Yuan Limited Edition" cannot exceed100000 Yuan. In daily work, we should pay attention to distinction.
VAT invoice (1) Special VAT invoice is a commercial voucher. Because the tax is deducted from the purchase tax according to the invoice, the buyer has to pay the value-added tax to the seller, so it is also a tax payment certificate, which plays the role of legal proof of the seller's tax obligation and the buyer's input tax.
(2) All links of goods from initial production to final consumption can be connected through special VAT invoices. According to the tax amount indicated on the special invoice, each link is taxed and deducted, so that the tax is passed from the previous business link to the next business link until the goods or services are provided to the final consumers. In this way, the sum of the tax payable indicated on the special VAT invoice issued by each link is the overall tax burden of the goods or services.
legal ground
Measures of People's Republic of China (PRC) Municipality on Invoice Management
Article 36 Whoever carries, mails or transports blank invoices across the prescribed use area, or carries, mails or transports blank invoices into or out of the country, shall be ordered by the tax authorities to make corrections and may be fined up to 654.38 million yuan; If the circumstances are serious, a fine of 6,543,800 yuan and 30,000 yuan shall be imposed; Illegal gains shall be confiscated.
Whoever loses or destroys invoices without authorization shall be punished in accordance with the provisions of the preceding paragraph.