涉税专业服务机构规范开具发票操作指南

Group 1 - The article discusses the legal and regulatory requirements for tax-related service institutions to issue invoices accurately and truthfully according to the tax classification codes for services provided [2] - It outlines the prohibited behaviors regarding invoice issuance, including issuing invoices that do not match actual business operations [2] - The article specifies that tax-related services must be conducted by qualified institutions such as tax firms, accounting firms, or law firms, and relevant documents must be signed by certified professionals [2] Group 2 - The article provides a step-by-step guide on how to issue invoices through the electronic tax bureau, starting with logging in using the taxpayer identification number and password [3][4] - It details the process of selecting the type of invoice, including options for electronic or paper invoices, and the necessity of having a valid service agreement with the client before issuing an invoice [4] - The article emphasizes the importance of ensuring that the service agreement is in place, as the system will prompt if no valid agreement is detected [4]