1. One copy of Application Form for Tax Administrative Licensing
2. An original ID card of the handling person (to be returned after verification)
3. One photocopy of the printing business license or printing license for other printed products
4. One photocopy of production equipment, production process and safety management rules
5. One photocopy of production process and product inspection rules
6. One photocopy of the relevant rules on storage, transportation and delivery
7. An entrusted agent shall provide the following materials when applying:
(1) One copy of power of attorney
(2) One original ID card of the agent (to be returned after verification)
1. Office hours
The decision shall be made within 9 working days, which does not include the time required for tendering; if a decision cannot be made within 9 working days, it may be extended by 5 working days with the approval of the person in charge in the decision-making institution.
2. Forms and locations
(1) Approval on the printing of special VAT invoices shall be handled by the department designated by the State Taxation Administration .
(2) Approval on the printing of other invoices shall be handled by the tax bureaus of provinces, autonomous regions and municipalities directly under the central government under the State Taxation Administration.
3. Fees
Free of charge
4. Authority in charge
(1) In the case of special VAT invoices, it shall be determined by the State Taxation Administration.
(2) In the case of other invoices, it shall be determined by the tax bureaus of provinces, autonomous regions and municipalities directly under the Central Government under the State Administration of Taxation.
1. The documents and forms can be found and downloaded in the "Download Center" section of the website of tax bureaus of provinces (or autonomous regions, or municipalities directly under the Central Government or municipalities with independent planning authority) or collected from the taxpayer service centers.
2. Electronic signatures used by taxpayers that meet the conditions stipulated in the Electronic Signature Law shall have the same legal effect as handwritten signatures or seals.
3. If any document provided by the taxpayer is a copy, it shall be marked with "consistent with the original" and signed or stamped.
4. Application period for the applicant: applying when purchasing the tender.
5. When printing invoices, enterprises shall use the nationally unified special products for invoice anti-counterfeiting determined by the competent tax department under the State Council. Illegal manufacturing of special products for invoice anti-counterfeiting is prohibited.
6. The nationally unified invoice anti-counterfeiting measures shall be determined by the State Taxation Administration, and provincial tax bureaus may add local invoice anti-counterfeiting measures according to their needs and file them with the State Taxation Administration for recordation. Special products for invoice anti-counterfeiting shall be kept in a special warehouse according to regulations and shall not be lost. Defective and waste products shall be destroyed collectively under the supervision of tax authorities.
7. The invoice shall be overprinted with the national unified invoice supervision seal. The requirements for the design of the national unified invoice supervision seal and the printing of invoice page layout shall be formulated by the competent tax department under the State Council. The invoice supervision seal shall be made by the tax authorities of provinces, autonomous regions and municipalities directly under the central government. It is forbidden to forge the invoice supervision seal. Invoice page layout shall be changed irregularly.
8. Enterprises that print invoices shall, in accordance with the unified regulations of tax authorities, establish an invoice printing management system and custody measures. Dedicated personnel shall be assigned to be in charge of the use and management of the invoice supervision seal and special invoice anti-counterfeiting products.
9. Enterprises that print invoices must print invoices in accordance with the style and quantity approved by the tax authorities.
10. The invoice shall be printed in Chinese. Invoices for ethnic autonomous areas may be printed in one local common ethnic language, in addition to Chinese. When the need arises, invoices can also be printed in both Chinese and a foreign language.
11. Invoices used by entities and individuals in each province, autonomous region or municipality directly under the central government shall be printed locally in the province, autonomous region or municipality directly under the central government, except for special VAT invoices; if it is indeed necessary to print invoices in another province, autonomous region or municipality directly under the central government, they shall be printed by an enterprise determined by the tax authority of the province, autonomous region or municipality directly under the central government taking on the printing upon agreement reached between tax authorities of the two sides. Printing invoices abroad is prohibited.
12. The finished products printed by invoice-printing enterprises shall be kept in a special warehouse after examination and acceptance according to the regulations and shall not be lost. Waste products should be destroyed in time.