After providing training services, the company shall submit the application for corresponding invoice types to the competent tax authorities in time, and can make an appointment to go to the competent tax authorities for on-site processing through online processing or carrying materials such as the special seal for company invoices, the official seal of the company and forms required by the tax authorities.
After the invoice type is approved, the company needs to submit a blank invoice application to the competent tax authorities. Only after obtaining blank invoices and purchasing tax-controlled equipment can training invoices be issued through the invoicing system.
In the daily business activities of enterprises, there will be more or less business beyond the scope of business, such as reselling water and electricity, renting real estate, selling goods or assets in debt, etc., which will lead to the problem of whether invoices can be issued. The tax bureau gave a clear answer to the question whether the business beyond the business scope can be invoiced: taxpayers should invoice according to the facts, except those prohibited by the state, even if it is beyond the business scope in the business license.
Author: Tou Zhijie
Link: /question/42949 1966/ answer /26466 17764.
Source: Zhihu.
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Legal basis:
People's Republic of China (PRC) Bill Law Article 2 This Law is applicable to bill activities in People's Republic of China (PRC).
The term "negotiable instrument" as mentioned in this Law refers to bills of exchange, promissory notes and checks.
Article 3 Bills activities shall abide by laws and administrative regulations, and shall not harm public interests.
Article 4 When making a bill, the drawer of the bill shall sign the bill according to the legal conditions and bear the bill liability according to the recorded items.
When exercising the rights of a negotiable instrument, the holder shall sign the instrument in accordance with legal procedures and produce the instrument.
Other bill debtors who sign the bill shall bear the bill liability according to the items recorded in the bill.
The bill right mentioned in this Law refers to the right of the holder to demand the debtor of the bill to pay the bill amount, including the right of claim for payment and the right of recourse.
The bill liability mentioned in this Law refers to the obligation of the debtor of the bill to pay the amount of the bill to the holder.