Processing Authority: Shanghai Municipal Office of State Administration of Taxation, each sub-bureau of Shanghai Local Taxation Bureau, each office of State Administration of Taxation at the district/county level of Shanghai Municipality, and each sub-branch of Shanghai Local Taxation Bureau at the district/county level of Shanghai Municipality
Application Formalities:
Processing Procedures:
(I) The taxpayer shall go to the competent taxation authority for the Application Form for Purchase of the Unified Invoice and the Application Form for Purchase of the Special Invoice for Value-Added Tax (hereinafter referred to as both Application Forms), and fill in them according to the applicable provisions.
(II) The taxpayer shall present the completed both Application Forms and the Printed Book for Purchase of Invoices to the competent taxation authority.
(III) The competent taxation authority shall review the aforesaid materials presented by the taxpayer.
(IV) In case the taxpayer purchases the special invoices for value-added tax, the competent taxation authority shall, upon sales whereof, temporarily withhold the Printed Book for Purchase of Invoices to the time where the taxpayer has duly stamped the countermark seal at the box of selling unit of the special invoice for value-added tax on each invoice without any error upon review.
(V) Any and all corporate entities and individuals who are in need of invoices shall designate the person specially assigned for purchase of invoices who shall not be replaced by others from time to time without approval by the competent taxation authority. In case of any change in position or other special situation occurring to such person specially assigned for purchase of invoices, the taxpayer shall complete any d all formalities necessary for replacement of personnel in charge whereof in a timely manner.
Charging Standard & Basis: Reply on Adjusting Price of Special Invoice for Value-Added Tax [Hu Jia Xing (1999) No. 32 and Hu Cai Zong (1999) No. 057] jointly issued by Shanghai Pricing Bureau and Shanghai Finance Bureau
Filing Authority: Shanghai Finance Bureau (Shanghai Municipal Office of State Administration of Taxation and Shanghai Local Taxation Bureau)
Processing Address: Registration Center under Shanghai Finance Bureau, No. 1060, Lujiabang Road, Shanghai
Processing Time: 1. On Mondays through Fridays except for statutory festivals or holidays.
2. See accepting time announced by each sub-bureau respectively for details of processing time.
Qualified Application Subject: Any and all of taxpayers with the legitimate and valid the Printed Books for Purchase of Invoices and supporting documents for the personal identities of persons in charge of purchase of invoices.