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Nantong Jing Abacus Finance & Tax Consulting Co., Ltd.

Contact: Zhang Accounting

Mobile phone: 15851208513 WeChat: jhkjcw

Landline: 0513-66925513

Room 1607, Block B, Jinglihui Building, No. 190 Qingnian Middle Road, Chongchuan District, Nantong City

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Home Page > Legal Policy > How does the tax authority approve the highest invoicing limit on the spot?

How does the tax authority approve the highest invoicing limit on the spot?

Release date: 2019-02-22 Content from: http://jlangstudio.com/

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Tax authorities should conduct on-site inspections when approving the highest billing limits. Where the maximum invoicing limit is approved to be 100,000 yuan or less, the district and county tax authorities shall send personnel to conduct on-site inspection; if the maximum invoicing limit is approved to be one million yuan, Nantong registered company shall be in-situ inspected by the municipal and municipal tax authorities; Where the maximum billing limit approved for use is 10 million yuan or more, the prefectural-level and municipal-level tax authorities will send someone to conduct on-site inspections and submit the verification information to the provincial-level tax authorities for review.

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When Nantong registered company applies for the maximum invoicing limit for general taxpayers, it is required to fill in the “Application Form for the Maximum Invoicing Limit” (Annex 1).

Article 6 After the general taxpayer has purchased and purchased special equipment, he shall go to the competent tax authority for the initial issuance with the "Application Form for Maximum Invoicing Limit" and "Invoice Purchasing Book".

The initial issuance referred to in these regulations refers to the act of the competent tax authority to load the following information of a general taxpayer into a blank gold tax card and IC card.

(1) the name of the enterprise;

(2) Tax registration code;

(3) Invoicing limit;

(4) Ticket purchase limit;

(5) the name and password of the ticket purchaser;

(6) the number of ticket machines;

(7) Other information stipulated by the State Administration of Taxation.


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