All Kinds Of Questions About VAT Invoices Involving Changes In The Camp

Answer: (1) according to the Circular of the State Administration of Taxation on Amending the provisions on the use of special invoices for value-added tax ([2006]156): "special invoices are made up of basic joint numbers or basic links plus other couplets.

The deductible couplers are submitted to the competent tax authorities for certification and retained for future reference as vouchers; the VAT invoice is basically two times, less deductible than the special invoices.

(two) special invoices for value-added tax are valid and valid deductible vouchers for general value-added tax taxpayers to obtain input tax, which can be deducted through the form of invoice verification and confirmation of invoice platform.

Ordinary invoices shall not be used for deduction.

(three) VAT general taxpayers can issue VAT invoices on their own by the VAT invoice management new tax control special equipment. At the present stage, VAT taxpayers of small scale need to use VAT invoices and apply to the tax authorities for their applications.

Two, only ordinary taxpayers can issue special invoices for value added tax on their own?

Answer: in the event of taxable activities, VAT general taxpayers can issue special VAT invoices on their own by the VAT invoice management system, and according to the Circular of the State Administration of Taxation on Revising the provisions on the use of special invoices for VAT (tax [2006]156): "general taxpayers should use special invoices through the VAT anti-counterfeiting tax control department.

Use, including purchase, purchase, cancellation, certification of paper special invoices and their corresponding data message.

At the same time, according to the regulations of the document, "if the VAT taxpayers are required to issue special invoices, they may apply to the competent tax authorities for their behalf."

Three. What is the procedure of initial invoice collection for VAT invoices?

Answer: (a) general procedure:

The general taxpayer of value-added tax should receive special invoices in accordance with certain procedures after completing the procedures of general taxpayer recognition.

The basic procedures are as follows:

(1) maximum opening limit administrative licensing.

Required information: application form for tax administration permit and application for maximum invoice limit of VAT invoice.

(2) approval of ticket availability.

Required information: tax registration certificate or copy of business license (three certificates and one household), original and photocopy of the identity certificate of the person in charge, invoice Zhang Yinmo, and taxpayer approved invoice list.

(3) issuance of special equipment for tax control system.

On the basis of the maximum opening limit of the VAT tax control system, the decision to grant tax administrative permission and the notice of installation and use of the VAT tax control system, the special equipment of VAT tax control system is applied to the tax service office to issue the issue.

(4) issue the invoice book.

After having passed the examination and approval, the competent tax authorities shall issue the invoice book, and the invoice invoice book contains the approved invoice types, quantities and the way of obtaining votes.

(5) invoice.

With the tax registration certificate and the identity certificate of the person in charge (copy provided by the managing person's change), the special invoices are issued to the competent tax authorities with the special equipment of the invoice book and the VAT tax control system.

(two) through the verification form confirmation procedure, the enterprises of the camp changed to increase:

In order to improve the efficiency of the tax payers and increase the efficiency of the tax payers, the taxpayers in our province have already confirmed the relevant general taxpayer qualification and invoice qualification information in the early stage by filling out the "investigation and verification confirmation form of the business change to increase taxpayer", which has been uniformly introduced by the tax authorities in the background.

Taxpayers can directly handle the issuance procedures of tax control special equipment in accordance with the notice of tax authorities, and receive the invoice book.

Answer: (1) the receptionist's information:

(1) tax registration certificate.

(2) the owner's identity certificate (a copy of the agent's change).

(3) "invoice guide book".

(4) the use of special invoices for value-added tax, special invoices for freight pport industry value-added tax, uniform invoice for motor vehicle sales and general invoices for value-added tax shall be provided with tax rebates, tax control panels, tax returns or IC cards.

(two) taxpayers can apply through the Jiangsu State Taxation Electronic Taxation Bureau and the online tax service. After the application is approved online, they can choose to go to the self service tax zone, the reception desk or get the invoice by sending the paper invoice by the tax authorities.

Five. What are the special invoices for VAT?

Answer: special invoices for value-added tax can be divided into two versions: Six edition and three edition.

The basic invoice of the special invoice is triple, the first is the invoice Union, the buyer is bookkeeping, the second is the deduction couplet, the buyer is the tax deduction voucher, the third is the bookkeeping Union, and the selling party is used for account keeping.

Starting from the actual needs of taxpayers, the State Administration of Taxation also has six special edition invoices, of which the 1-3 union is still the basic link, and the 4-6 union is used according to the actual needs of taxpayers.

Six, can we use VAT invoices to reach the standard of general taxpayer?

Answer: according to the Circular of the State Administration of Taxation of the Ministry of Finance on the comprehensive promotion of the pilot scheme for the conversion of business tax to value added tax (fiscal and taxation [2016]36):

"In any of the following circumstances, the amount of tax payable shall be calculated according to the sales volume and the value-added tax rate, not the deduction of the input tax, nor the use of special invoices for value-added tax:

(1) the general taxpayer's accounting is not sound, or can not provide accurate tax information.

(two) the registration of general taxpayers should be conducted without registration.

Seven. What are the circumstances of not issuing special invoices?

Answer: according to the Circular of the State Administration of Taxation of the Ministry of Finance on the comprehensive promotion of the pilot scheme for the conversion of business tax to value added tax (fiscal and taxation [2016]36):

"Taxpayers who engage in taxable activities shall issue special invoices for value-added tax to purchasers seeking special invoices for value-added tax, and separately specify sales volume and output tax on special invoices for value-added tax.

A special VAT invoice shall not be issued under any of the following circumstances:

(1) selling personal services, intangible assets or immovable property to consumers.

(two) the application of tax exemption from exemption from value-added tax. "

...

"Brokerage agency services, in order to obtain the full price and extra charges, deduct the balance from the government funds or administrative fees charged to the client and paid for the sales.

No special VAT invoice shall be issued for government funds or administrative fees charged to the client. "

...

"The pilot taxpayer can provide the tour service, and he can choose the total price and the extra cost to deduct the balance from the balance of the accommodation fees, catering expenses, pportation expenses, visa fees, admission fees and the travel expenses paid to other groups of tour enterprises after the travel service buyers collect and pay to other units or individuals.

The pilot taxpayers who choose the above method to calculate the sales volume shall not issue special invoices for value-added tax, and may issue ordinary invoices for the above fees collected and paid to the travel service purchasers.

...

"No special VAT invoice shall be issued for the pfer of financial commodities."

...

"The pilot taxpayers provide tangible movable property financing and after-sale leaseback services, and the principal of the tangible movable property price charged to the lessee shall not issue VAT invoices, and ordinary invoices can be issued."

Eight, under what circumstances, according to the summary method, it is not allowed to issue special invoices for value added tax on its own?

Answer: according to the Circular of the State Administration of Taxation on the management of value added tax policy (tax Letter No. [2009]90):

"The general taxpayer sells the fixed assets that he has used. According to the provisions of the Ministry of Finance and the State Administration of Taxation on the implementation of some issues concerning the implementation of the value-added tax reform in China (fiscal and taxation [2008]170 number) and the fiscal and taxation [2009]9 document, the application of a simple method to reduce the value of 3% value-added tax by 2% of the value-added tax policy shall be issued with ordinary invoices and no special invoices for value-added tax shall be issued."

"Small-scale taxpayers sell regular assets that they have used, and ordinary invoices should not be issued. Tax authorities should not apply for VAT invoices."

Nine. Under what circumstances can a special invoice for red value-added tax be issued?

Answer: according to the Circular of the State Administration of Taxation of the Ministry of Finance on the comprehensive promotion of the pilot scheme for the conversion of business tax to value added tax (fiscal and taxation [2016]36):

"If a taxpayer has a taxable act and has issued a VAT invoice, if there are any incorrect invoices or sales discount, suspension or refund, he shall issue the special invoices for the red letter value-added tax in accordance with the provisions of the State Administration of taxation. If he fails to issue the special invoices for the red letter value-added tax in accordance with the regulations, he shall not deduct the output tax or sales volume in accordance with the provisions of the thirty-second and thirty-sixth provisions of the present measures."

Answer: (1) if the special invoice has been delivered to the purchaser, the purchaser can fill in the VAT invoice system upgrade and upload the "red letter VAT invoice information form" or the "red letter goods pport value-added tax invoice information form" (hereinafter referred to as the "information table").

The blue print special invoice corresponding to the information table should be certified by the tax authority (except for the goods or services that are not included in the scope of the value-added tax deduction items).

The value added tax payable in the information table should be pferred out of the current tax amount, and the non deductible increment tax input tax can be included in the current input tax. After obtaining the scarlet letter special invoice issued by the seller, it will be used as the bookkeeping certificate together with the "information table". If the certification result is "no authentication", "taxpayer identification number does not match", "special invoice code and number authentication do not conform", and the goods or services purchased are not within the scope of the value-added tax deduction item, the purchaser will not be included in the input tax, and no input tax shall be pferred. If the certification result is "certified in conformity" and has already deducted the value added tax input tax, the purchaser shall not fill in the information sheet for the blue word special invoice when filling in the information table.

(two) the special invoice has not yet been delivered to the purchaser or the buyer refuses to accept it. The Seller shall fill in and upload the information table in the upgraded version of the VAT invoice system within the certification period of the special invoice.

(three) the competent tax authorities receive the information table uploaded by taxpayers through the network. After the system is automatically checked and passed, the information table with "red letter invoice information number" is generated, and the information is synchronized to the taxpayer end system.

(four) the Seller shall issue the scarlet letter special invoice according to the information table adopted by the tax authorities' system check, and issue the negative number in the upgraded version of the value-added tax invoice system.

The special invoice of the scarlet letter should correspond to the information table one by one.

(five) if the tax authorities issue special invoices for small-scale taxpayers to issue special invoices, they shall be dealt with in accordance with the general taxpayer's special invoices issued by the scarlet letter.

Eleven, what are the sales discount invoices?

Answer: according to the Circular of the State Administration of Taxation of the Ministry of Finance on the comprehensive promotion of the pilot scheme for the conversion of business tax to value added tax (fiscal and taxation [2016]36):

If a taxpayer conducts taxable activities, the price and the amount of discount shall be separately stated on the same invoice. The sales price after the discount shall be the sales amount. If the price is not sold on the same invoice, the sales amount shall be the sales amount and the discount shall not be deducted.

Twelve, can small-scale taxpayers issue special invoices?

Answer: according to the Circular of the State Administration of Taxation of the Ministry of Finance on the comprehensive promotion of the pilot scheme of changing business tax to value added tax (fiscal and taxation [2016]36), "taxpayers who have small scale taxpayers have taxable acts, and the purchaser can obtain special invoices for value-added tax, may apply to the competent tax authorities for their behalf."

Thirteen. What are the requirements for issuing special invoices?

A: according to the Circular of the State Administration of Taxation on Amending the provisions on the use of special invoices for value-added tax ([2006]156):

"Special invoices should be issued according to the following requirements

(1) the project is complete and consistent with the actual paction.

(two) the handwriting is clear, and it must not be pressed or wrong.

(three) invoice and deduction shall be affixed to the financial special seal or the invoice special seal.

(four) issued according to the time of tax payment duty on value added tax.

The purchaser shall have the right to refuse receipt of the special invoice which does not meet the above requirements. "

Fourteen, what is tax return?

A: according to the Circular of the State Administration of Taxation on Amending the provisions on the use of special invoices for value-added tax ([2006]156):

"The general taxpayer should issue a special invoice to the competent tax authorities during the value-added tax declaration period, and declare tax to the competent tax authorities within the month of the declaration.

The tax declaration referred to in this regulation is that taxpayers submit IC card or IC card and floppy disk to the tax authorities to submit the invoice message.

(the blue word has now been changed to a golden tax or tax control).

Answer: according to the Circular of the State Administration of Taxation of the Ministry of Finance on the comprehensive promotion of the pilot scheme for the conversion of business tax to value added tax (fiscal and taxation [2016]36):

The "value-added tax deduction certificate" refers to the special invoices for value-added tax, the special payment books for customs import value-added tax, the purchase invoices for agricultural products, the sales invoices for agricultural products and the duty paid certificates.

Taxpayers who pay tax on duty paid documents shall have written contracts, certificates of payment and statements or invoices of overseas units.

If the data is incomplete, the input tax shall not be deducted from the output tax. "

Sixteen. Is there any time limit for the certification of VAT invoices?

Answer: special invoices for value-added tax, including the unified invoice for motor vehicle sales issued by the tax control system, shall be certified within 180 days from the date of the opening of the invoice.

In accordance with the Circular of the State Administration of Taxation on the issue of cancellation of certification of value-added tax invoices by taxpayers at the level of taxpayers of the State Administration of Taxation (State Administration of Taxation Announcement No. seventh 2016): the general taxpayers of tax credits, Grade A, value-added tax, and the certification of value-added tax invoices are abolished. A grade a taxpayer obtains the value-added tax invoices issued by the new system of the value-added tax invoices issued by the sales party, which can no longer be scanned and certified.

The time limit for the deduction is that taxpayers are declared on the first 180 days of the 1 day of this month, and the taxpayers are declared the first 180 days of the first 1 days of the quarter according to quarterly reports.

Seventeen, can the overdue unverified invoice be deducted?

Answer: according to the Circular of the State Administration of Taxation of the Ministry of Finance on the comprehensive promotion of the pilot scheme for the conversion of business tax to value added tax (fiscal and taxation [2016]36):

"A special VAT invoice (including the unified invoice for motor vehicle sales issued by the tax control system") and the customs payment book, which has not been granted to the tax authorities within the prescribed time limit, shall not be regarded as a valid tax deduction certificate for value-added tax, nor a deduction of the input tax amount.

According to the notice of the State Administration of Taxation on the deduction of tax vouchers for overdue value added tax (Bulletin No. fiftieth of the State Administration of Taxation, 2011):

"For a general taxpayer of value added tax, there is a real paction, but because of the objective reasons, the VAT tax deduction certificate is overdue. After being verified by the competent tax authorities and reported step by step, it is certified by the State Administration of Taxation and compared with the audit, and the tax vouchers of the value-added tax shall be compared to the tax payers who will continue to deduct their input tax."

For more information, please pay attention to the world clothing shoes and hats and Internet cafes.