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12366热点问答|发票额度及调整
蓝色柳林财税室· 2026-03-08 02:23
Core Points - The article discusses the total quota for electronic invoices (数电发票) and how it can be adjusted based on the taxpayer's actual business conditions [2][3][4]. Group 1: Total Quota Definition and Adjustment - The total quota for electronic invoices refers to the maximum amount of invoices a taxpayer can issue in a natural month, excluding VAT [2]. - The total quota can be adjusted with confirmation from the tax authority if the taxpayer's business conditions change [2]. - There are four methods for dynamically determining the total quota: monthly initial adjustment, temporary adjustment, periodic adjustment, and manual adjustment [3][4]. Group 2: Types of Adjustments - Monthly initial adjustment occurs automatically at the beginning of each month based on the taxpayer's previous usage [3]. - Temporary adjustment is available for taxpayers with good credit who reach a certain percentage of their quota, allowing for a one-time increase in the current month's quota [3]. - Periodic adjustment is based on the taxpayer's actual business conditions and usage from previous months, which can lead to an increase in the quota for the following month [4]. - Manual adjustment can be requested by the taxpayer if their business needs exceed the current quota, subject to approval by the tax authority [4]. Group 3: Checking and Applying for Quota Adjustments - Taxpayers can check their current available quota by logging into the electronic tax bureau and navigating to the invoice business section [5][7]. - If the quota is insufficient, taxpayers can apply for an adjustment through the electronic tax bureau by selecting the appropriate application module [8][10].