Seven Error Prone Points For The Use Of Special VAT Invoices

I. eight conditions for issuing VAT invoices.

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 fixed assets sold for sale shall be issued according to the provisions of the documents of fiscal 170 [170], fiscal 9 [tax] [9]], fiscal tax "2014" 57, etc., where the value added tax policy is reduced by 2% according to the simplified method, the general invoice shall be issued and no special VAT invoice can be issued.

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.

The practice of invoicing should be noted:

The 1. generation has invoices.

Replace the words "uniform invoice" or replace the sample.

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 pport value-added tax should be 3%.

4. obtain the special invoices for value-added tax or special invoices for freight pport 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 pport.

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 pport 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 payment 90 thousand yuan), may apply for refund to the competent tax authorities after they have been recovered jointly after all invoices have been paid on behalf of the special tax invoices (including special invoices for freight pport value-added tax) and general invoices.

Five. Matters needing attention when issuing VAT invoices:

1. the buyer's Invoicing information can not be mistaken.

(including: unit name, taxpayer identification number, registered address, telephone, account bank, account number)

2. goods information should 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.

The printing speed of the 5. pin printer can not be too fast. The jump needle may cause the customer 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.

There are generally four types of red letter invoices:

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

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.

B. because the goods purchased by the buyer do not belong to the range of value-added tax deductible items, the special invoices obtained have not been certified. The process of the purchase by the purchaser is as follows:

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 to reject the reasons, the specific items 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. cause

The special invoice has not yet been delivered to the purchaser.

1. the Seller shall fill in the application form for the issuance of the special invoices for the red letter value-added tax to the tax authorities within the next month of issuing the erroneous 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 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".

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