Do You Know What To Do After Losing The Special Invoice?

According to the Circular of the State Administration of Taxation on the simplification of the procedures for the use and use of value-added tax invoices (No. nineteenth of the State Administration of Taxation Announcement No. 2014), the general taxpayers lose the invoices associated with the invoices and invoices linked to the invoices issued.

The certificate of return for special invoices or the certificate of tax return for the special invoices of lost goods pportation industry "(hereinafter referred to as" proof sheet "), as a deduction voucher for the value added tax input tax.

2. If the seller fails to authenticate before losing, the purchaser shall be certified by the photocopy of the corresponding invoice of the corresponding invoice provided by the seller. If the certificate is identical, the photocopy of the invoice booklet and the "tax" issued by the Seller shall be issued.

"As the deductible voucher for the VAT input tax.

The photocopy of the special invoice bookkeeping Union and the proof sheet are retained for future reference.

The general taxpayer loses the invoice couplet which has been issued special invoice, which can be used exclusively.

As a bookkeeping certificate, the photocopy of the special invoice deduction couplet is retained for future reference.

Therefore, the deduction procedure can be handled against the above two situations.

The general taxpayer loses the deduction couplet which has been issued special invoices. If the certificate has been certified before it is lost, it may be retained for reference by the photocopy of the invoice of the special invoice. If the certificate is not certified before being lost, it can be certified by the invoice of the special invoice, and the photocopy of the invoice of the special invoice is retained for future reference.

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According to the provisions of People's Republic of China's personal income tax law No. forty-eighth of the president of the People's Republic of China, the pfer of property, such as the pfer of securities and shares, and the balance of the proceeds from the pfer of property minus the original value of the property and the reasonable expenses, shall be the taxable income, and the proportional tax rate shall be applied, and the tax rate shall be twenty percent.

The original value of the property of the securities is the buying price and the relevant expenses paid according to the regulations when buying.

The Ministry of finance, the State Administration of Taxation of the Ministry of Finance and the State Administration of Taxation on the opening of the securities investment fund on the issue of tax issues, fiscal second [2002] 128, stipulates: the individual investors purchase and redemption of the fund unit earned differential income, in the individual purchase and sale of the stock price difference income does not resume personal income tax before, no personal income tax.

Due to the current personal income tax on personal sale and purchase of shares, the individual income tax is not collected for individual investors to purchase and redeem the fund's difference income.

The State Administration of Taxation issued a document in 2006, stipulates that people who earn more than 120 thousand yuan a year should declare their income on their own, and the income from investing in the stock market also needs to be declared.

This was once seen as a prelude to levying capital gains tax on stock earning.

At that time, the stock market had plummeted. Later, the head of the State Administration of Taxation has made it clear that individuals who have annual income of more than 120 thousand yuan, including the proceeds from the pfer of stocks, should declare by themselves. It is understood that the Levy of personal income tax on the pfer of shares is not true. At present, the State Administration of Taxation will not impose "capital gains tax".

In response to the restructuring of China's enterprises and encouraging the healthy development of the securities market, the Ministry of Finance and the State Administration of Taxation issued the Circular of the Ministry of Finance and the State Administration of Taxation on the temporary collection of personal income tax on stock pfers in 1994, and issued the Circular of the Ministry of finance, the State Taxation Administration of the Ministry of finance, in 1996 that the income tax on stock pfers was not collected in 1996. In 1998, the circular issued by the Ministry of finance of the Ministry of Finance and the State Administration of Taxation on the pfer of stock proceeds from individuals was continued to be temporarily exempted from the collection of personal income tax. Since 1994, the income tax on stock pfers has been temporarily exempted from personal income tax from the beginning of 1996.

In the 2010 year, six ministries and commissions jointly issued several opinions on promoting the development of the gold market, referring to the tax policy on promoting gold investment in investment gold and commercial banks.

As of today, the General Administration has not clearly stipulated that with the increase in demand for gold investment, relevant laws and regulations need to be clarified and improved so as to prevent inconsistencies in implementation.

At present, bank gold and silver T+D business generally do not collect personal income tax.

However, some areas clearly need to pay personal income tax. For example, when the Local Taxation Bureau of Jiangsu province answered the taxpayer's questions in 2011, it was clear that according to the provisions of the People's Republic of China personal income tax law and the implementing regulations, the income gained from personal sale of paper and gold and other financial commodities should be calculated according to the item of "pfer of property". The income from the pfer of property should be deducted from the original value of the property and the balance after the reasonable expenses. The taxable income shall be calculated at 20% of the tax rate and the personal income tax shall be calculated.