有营业执照后如何开具发票

2024-11-02 02:50:20
推荐回答(3个)
回答1:

方式

1、新开业的纳税人需要领用发票的,应当填写《发票领购簿申请审批表》,提出购票申请并提供经办人身份证明、单位介绍信、税务登记证件或其他有关证明以及发票专用章的印模。

主管地方税务机关审核后,对资料齐全且符合规定的,发给发票领购簿,并按照发票领购簿核准的种类、数量以及购票方式,少(限)量供应,即时发放;对资料不齐全或资料不符合规定的,主管地方税务机关应当当场或者在五日内一次告知需补正的全部内容。

对不属于地税发票领购对象的纳税人和不属于本行政机关职权范围的申请事项,主管地方税务机关应制作《税务行政许可不予受理决定书》,并告知申请人向有关行政机关申请。

2、对外省、自治区、直辖市来本辖区从事临时经营活动需要领购发票的纳税人,凭生产经营所在地主管税务机关签发的《外出经营活动税收管理证明》,比照上述新开业纳税人申领发票的程序和资料,向外出经营地税务机关申领《发票领购簿》,并提供担保人及其担保书或者根据所领购发票的票面限额及数量缴纳不超过1万元的保证金后,方可领购发票。

3、需要重新启用因停业而被地方税务机关收回的未使用完的发票、发票领购簿、发票专用章、税务登记证件,纳税人应当先提出复业登记申请,经主管地方税务机关审核后发还未使用完的发票、发票领购簿、发票专用章、税务登记证等。

4、对于采用验旧购新、交旧购新方式购领发票的纳税人,应持发票领购簿和经办人员身份证明向主管地税机关申请购领新发票,填写购票申请并将使用完(或使用期已满)的发票存根交主管地方税务机关查验。主管地方税务机关在查验已用发票无误后即时发放。

购票申请应载明单位和个人的名称,所属行业、经济类型,需要发票的种类、名称、数量等内容,并加盖单位公章和经办人印章。

扩展资料

《中华人民共和国税收征收管理暂行条例》第28条规定,发票由税务机关统一管理。不允许自印发票的纳税单位和个人如需使用发票,可向当地税务机关申请购买,需要购买发票的单位和个人,要向所在地税务征收机关(发票管理所)按照规定提出购票申请报告,提供税务登记证或其他有关证件,经税务机关审核后,办理购用发票的开户,领取“购用发票登记簿(卡)”,凭以购用发票。

纳税单位和个人对领用的发票,应有记录,每年清理后将领、用、存情况向当地税务机关提出报告。对从事生产经 营需要使用发票的单位和个人,凡是没有办理税务登记的,规定不能售给发票,也不可批准自印发票。需要开用发票时,由纳税人向经营地税务机关申请填开。

参考资料来源:百度百科-发票领购

回答2:

如果是你要开发票给别人的,你拿营业执照后去税务部门办理,税务局就会给你发票了,怎么开税务局会告诉你的。
如果是你需要别人给你开发票,就开你营业执照上的名称。

回答3:

拿着营业执照到税务部分办理税务登记证,税务局会根据你的经营范围,通知到地税局或者国税局办理的。

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