电子税务局｜如何在电子税务局依申请人工调增发票额度操作步骤

Core Viewpoint - The article discusses the process of applying for an adjustment of electronic invoice limits through the national unified electronic tax bureau, highlighting its convenience for taxpayers facing increased invoicing needs during peak seasons or large transactions [1][4]. Group 1: Policy Basis - The adjustment of invoice limits is based on the taxpayer's tax risk level, credit rating, and actual business conditions, with the tax authority confirming adjustments as needed [4]. - The announcement from the State Taxation Administration promotes the application of fully digital electronic invoices [4]. Group 2: Dynamic Adjustment of Invoice Limits - Dynamic adjustments to invoice limits occur automatically based on the taxpayer's invoice category and historical invoicing data, including monthly, temporary, and periodic adjustments [5][6][7]. - Monthly adjustments are made at the beginning of each month, while temporary adjustments occur when a taxpayer with good credit reaches a certain percentage of their monthly limit [5][6]. Group 3: Manual Adjustment Process - When the system's adjustments are insufficient, taxpayers can apply for a manual adjustment, which requires confirmation from the tax authority [8]. - The steps for applying for a manual adjustment include logging into the electronic tax bureau, filling out the application form, and submitting relevant documents for review [9][10].