State Administration of Taxation
Article 1 To regulate social intermediaries (hereinafter referred to as intermediaries) and tax authorities use VAT, the transgenic tax control host sharing service system (hereinafter referred to as shared system) is a VAT General Taxpayer (hereinafter referred to as taxpayer) issued a VAT special invoice (Hereinafter referred to as dedicated invoice) provides services to ensure the normal operation of the sharing system, and this method is specially formulated. Article 2 The shared system refers to a computer application system that can provide services (hereinafter referred to as invoice services) to multi-user taxpayers to provide services (hereinafter referred to as billing services). Article 3 The shared system must meet the business and technical specifications made by the State Administration of Taxation, and can be promoted after the organizational assessment of the State Administration of Taxation. Article 4 The specifically scope of the special invoice of the taxpayer uses the sharing system and is determined by the provincial tax authorities. Article 5 The maximum billing limit of the special invoice of the taxpayer uses a sharing system is 100,000 yuan (excluding 100,000 yuan). Article 6 The taxpayer voluntarily chooses a special invoice using the sharing system. If the taxpayer applies for use of a shared system to issue a special invoice, the competent tax authorities should be approved. If the taxpayer stops using a shared system to issue a dedicated invoice, it should be applied to the competent tax authority in advance to apply for the relevant procedures. Article 7 The intermediary is voluntarily providing taxpayers to provide invoice services, no intermediary provides invoice services, and the tax authorities provide invoice services for taxpayers. Article 8 The intermediary provides the taxpayer's qualification to provide invoice services, approved by the municipal level first-level registered tax regist management agency, and reports the provincial level of registered tax registered manager management centers; qualified intermediary institutions apply for invoice services, City first-level registered tax regista management agency reported the value-added tax management department of the city's first-class tax authorities and reported to the provincial tax authorities VAT management department for filing. Article 9 Intermediary agencies provide taxpayers with the management of invoice services, and is responsible for registered tax registers. Article 10 The intermediary provides taxpayers to charge fees according to the charge standards stipulated in the national price management department. Article 11 The intermediary agency provides invoicing services to sign a service agreement with the taxpayer and clarify the responsibility of both parties. The intermediary should have the following responsibilities: (1) properly keep the taxpayer's anti-counterfeiting tax control dedicated equipment; (2) Regular backup of the invoice data; (3) For the taxpayer's invoice information confidential; (4) Taxpayer does not copy the tax The taxpayer's copying report should be notified in time; (5) Signing a service agreement with the security tax control system technical service unit and shared system vendor to ensure that the sharing system is operating normally. Article 12 Intermediary and tax authorities shall strictly enter the invoice information in strict accordance with the "VAT Special Invoice Notes Information Enterprise" (Style Attachment) (Style Attack) of the taxpayer. The "VAT Special Invoice Notes Information Enterprise Enterprise" is preserved by the intermediary and tax authorities by the agency and tax authorities. Article 13 If the taxpayer's dedicated equipment is lost, it shall be responsible for compensation and restore the lost data. Article 14 The taxpayer shall conduct the issuance of anti-counterfeiting tax control invoice system in accordance with the Administrative Measures for Value-added Tax Defense Tax Control Systems, and the payment of dedicated invoices, pay tax duties and special equipment payment. Article 15 The taxpayer must keep the VAT special invoice and tax control IC card, and shall not entrust any unit and personal charges. Article 16 Intermediary agencies In the following circumstances, the estimated value-added tax management departments of the local counties (city, district) tax authorities shall be processed in accordance with the following regulations. (1) If one of the following circumstances is ordered, it shall be corrected within a time limit. If it is not corrected, it will be eligible for the invoice service.
