Welcome to the official website of Nantong Crystal Abacus Finance & Tax Consulting Co., Ltd.
Nantong Jing Abacus Finance & Tax Consulting Co., Ltd.
Contact: Zhang Accounting
Mobile phone: 15851208513 WeChat: jhkjcw
Room 1607, Block B, Jinglihui Building, No. 190 Qingnian Middle Road, Chongchuan District, Nantong City
The competent tax authority shall temporarily withhold the special invoices and IC cards it has deposited.
Article 9 In any of the following situations, the special invoices and special equipment not kept in accordance with the provisions mentioned in Article 8 of these regulations:
(1) There is no special person to keep special invoices and special equipment;
(2) The Nantong registered company failed to store special invoices and special equipment as required by the tax authorities;
(3) Failing to bind the special invoice deduction coupons, certification notice and certification result list that are consistent with certification;
(4) Destruction of special invoices without authorization by the tax authorities for the basic time.
Article 10 General taxpayers shall issue special invoices to purchasers when selling goods or providing taxable services.
Consumer goods such as tobacco, alcohol, food, clothing, shoes and hats (excluding labor insurance special parts), cosmetics and other consumer goods retailed by general taxpayers of Nantong registered companies are not allowed to issue special invoices.
If a small-scale value-added taxpayer (hereinafter referred to as a small-scale taxpayer) needs to issue a special invoice, he may apply to the competent tax authority for the issuance of the invoice.
No special invoices shall be issued for the sale of duty-free goods, except as otherwise provided by laws, regulations and the State Administration of Taxation.