1. Units and individuals that sell goods, provide services and engage in other business activities collect money from outside, and the payee shall issue an invoice to the payer; Under special circumstances, the payer will issue an invoice to the payee;
2. Under special circumstances, the payer issues an invoice to the payee, as follows:
(1) When the acquirer and withholding agent pay personal money;
(2) Other invoices that State Taxation Administration of The People's Republic of China thinks need to be issued by the payer to the payee.
The process of invoicing is as follows:
1, open the billing computer, insert the tax control panel, click the billing software, and click Login;
2. Enter the invoicing interface, click Invoice Fill (pay attention to the selection of special tickets and ordinary tickets), check the difference between the invoice number on hand and the system, and click OK;
3. Enter the filling interface, first check the correspondence between the paper invoice code and the billing software, then put the invoice on the printer, enter the customer billing information, copy it and check it again. If it is correct, click Print and the invoice will be completed.
Legal basis: Article 19 of the Measures for the Administration of Invoices in People's Republic of China (PRC).
Units and individuals that sell goods, provide services and engage in other business activities collect money from foreign operations, and the payee shall issue invoices to the payer; Under special circumstances, the payer will issue an invoice to the payee.