Knowledge Points Of Fallibility In The Use Of VAT Invoices

The fixed assets sold for sale shall be issued according to the provisions of documents such as fiscal [2008] 170, fiscal 2009 [2009] 9, fiscal and taxation 2014, 57, etc. according to the simplified method, and the 3% levy rate shall be reduced to 2% according to the value added tax policy. Ordinary invoices shall not be issued, and special VAT issuing tickets shall not be issued.

Seven points of knowledge that are easy to make mistakes in the use of VAT invoices

1. Eight kinds of special invoices for VAT shall not be issued.

A. sells goods or taxable services to consumers;

B. commercial enterprises, general taxpayers should not issue special invoices for tobacco, wine, food, clothing, shoes and hats (except for special parts of labour insurance).

C. applies for tax exemption for goods sold or taxable services.

D. applies to taxable services exempt from value-added tax.

E. value added tax refund (Exemption) tax shall not be issued for VAT invoices.

F. provides taxable services to consumers.

G. commercial enterprises shall not be allowed to issue VAT invoices for all kinds of income collected from suppliers.

H. small scale taxpayers can sell goods or taxable services.

Two. General taxpayers should issue ordinary invoices.

The general taxpayer (who can be a self-employed person) invoice is slightly divided into two categories:

1. the sale of fixed assets sold in accordance with the provisions stipulated in the documents No. 170 of fiscal [2008], fiscal 9 [tax] [9]], fiscal tax 2014, 57, etc., shall apply to the policy of reducing the value added tax by 2% according to the simplified method.

2. the sale of second-hand goods should be issued with ordinary invoices, not self issued or by the tax authorities on behalf of the value-added tax invoices.

Three, the calculation of the certification period.

The certification period for VAT invoices is 180 days, and 180 days are holidays.

Four, what is the legal "Invoicing"?

The practice of invoicing should be noted:

The 1. generation of invoices has the words "tax authorities replace invoices on behalf of each other".

The 2. generation invoices special invoice unit of value-added tax.

3. small scale generation of special invoices for value-added tax or special invoices for freight transport value-added tax should be 3%.

4. obtain the special invoices for value-added tax or special invoices for freight transport value-added tax, and deduct the input tax normally.

5. the individual operators who have not reached the threshold of VAT can not replace the special invoices for value-added tax or special invoices for value-added tax of freight transport.

6. the individual operators and individuals who have not reached the threshold of VAT can apply to the competent state tax authorities according to the regulations to apply for the ordinary invoices.

7. the individual operators and individuals that belong to the tax exemption scope of value-added tax may apply to the competent state tax authorities according to the regulations to apply for the ordinary invoices instead of invoicing VAT invoices or special invoices for freight transport value-added tax.

8. enterprises or non enterprise units of small scale taxpayers of value-added tax, whose monthly sales amount is not more than 30 thousand yuan (quarterly tax 9 yuan, 10000 yuan), may apply for refund to the competent tax authorities after the issuance of all VAT invoices (including special invoices for freight transport value-added tax) and general invoices.

Self examination of value-added tax and analysis of typical cases

Five, matters needing attention in issuing special invoices for value added tax

1. the buyer's Invoicing information can not be mistaken; (including: unit name, taxpayer identification number, registered address, telephone, account bank, account number).

2. the information of the goods must not be mistaken; (including the name, type, unit, quantity, amount) of the goods.

3. the invoice number of the invoice must be consistent with that of the paper.

4. when printing invoices, invoices must be placed correctly, clearly written, not pressed, and wrong.

5. needle printer Printing speed Not too fast, jumping the needle may cause customers to fail to deduct.

Six, how to cancel invoices

Find the invoice number that you want to cancel in the billing system, click it and cancel it, then collect all the printed invoices and check the cover on the back cover. Platinum slightly financial training suggests that the financial personnel should keep the cancelled invoice for the next purchase invoice and check the old tax for reference.

Seven, the scarlet letter invoice process.

There are generally four types of red letter invoices:

A. can not be authenticated because of special invoice deduction and invoice couplet.

1. purchasers print 2 copies of their invoices through their own anti-counterfeiting system. Scarlet Letter The application form for VAT invoices should be filled out with specific reasons and information relative to the blue print special invoice.

2. the tax authorities shall issue a notice for the issuance of special invoices for red value-added tax. The notice is made in a single triad, one of which gives the seller, the seller the receipt of the scarlet letter in his system after he gets the notice.

3. the buyer does not make any entries.

B. because the purchased goods do not belong to the scope of the value-added tax deduction items, the special invoices obtained are not certified.

1. the purchaser has printed 2 copies of the application form for the issuance of the red letter value-added tax invoice through his own anti-counterfeiting system, and the specific reasons for the application form and the information relative to the blue print special invoice should be filled out.

2. the tax authorities shall issue a notice for the issuance of special invoices for red value-added tax. The notice is made in a single triad, one of which gives the seller, the seller the receipt of the scarlet letter in his system after he gets the notice.

3. the buyer does not make any entries.

C. due to incorrect booking, the buyer refused to receive the special invoice.

1. the Seller shall fill in the application form for the issuance of the red letter value-added tax invoices to the tax authorities within the time limit for the certification of the special invoices, and fill in the specific reasons for the "application form" and the information relative to the special invoices for blue words, and provide written materials written by the purchaser for reasons for rejection, specific items for errors and the correct contents.

2. the tax authorities will issue the notice after verification and confirmation. The Seller shall issue the scarlet letter special invoice according to the notice.

D. has not yet delivered the special invoice to the purchaser due to incorrect booking.

1. the seller must make mistakes in the issue. invoice In the next month, the tax authorities should fill in the "application for red letter value-added tax invoices" to the tax authorities, fill in the specific reasons for the "application form" and the information about the special invoices for blue words, and provide written materials written by the seller for specific reasons, errors, specific items and the correct contents.

2. the tax authorities shall issue a notice for the issuance of special invoices for red value-added tax after verification and confirmation by the tax authorities. The Seller shall issue the scarlet letter special invoice in accordance with the "notice for invoicing the red letter value-added tax".