【实用】涉税专业服务机构如何为委托方代理开具数电发票？

Core Viewpoint - The article discusses the procedures for tax-related professional service institutions to act as agents for clients in invoice issuance, detailing two methods for authorization and application processes [2][4]. Group 1: Method One - Tax Professional Institution Initiates Application - Tax professional institutions can initiate the application process by logging into the electronic tax bureau and selecting the appropriate menus to manage agency services [2]. - The institution must input the client's unified social credit code and select the duration for the agency service before submitting the application [3]. - After submission, a confirmation task is sent to the client for approval [3][4]. Group 2: Method Two - Client Initiates Application - Clients can log into the electronic tax bureau and navigate to the agency management section to initiate the application process [4]. - The client must enter the tax professional institution's unified social credit code and select the agency service duration before submitting the application [5]. - Upon successful submission, a confirmation task is sent to the tax professional institution for their approval [5][6]. Group 3: Invoice Issuance Process - Once authorized, the tax professional institution can log into the electronic tax bureau to select the client for invoice issuance [7]. - The institution can then proceed to issue electronic invoices for the client [10].