How to deal with the wrong invoice and supplementary invoice? These 18 questions can be compared to


错开、补开发票咋处理?这18个问题可以对照学习

Since this year, the Ministry of Finance and the State Administration of taxation have formulated a series of preferential policies and supporting documents in order to thoroughly implement the decision-making and deployment of the CPC Central Committee and the State Council on tax reduction and fee reduction. In order to further facilitate taxpayers and tax personnel to correctly understand the relevant policies of tax reduction and fee reduction and effectively solve the problems encountered in the work, the office of the leading group of the implementation of tax reduction and fee reduction of the State Administration of Taxation has sorted out the problems reflected in the implementation of local policies for the reference of tax payers.

Wrong or supplement invoice

A: according to the regulations of invoice management measures of the people's Republic of China, 'invoices that do not meet the regulations shall not be used as financial reimbursement vouchers, and any unit or individual has the right to reject them.' Therefore, the obtained invoice copies can be returned to the seller, and the seller is required to issue the correct invoice for unit a again.

2. The general VAT taxpayer mistakenly selected 13% tax rate to issue VAT invoice when selling goods with 16% tax rate in March 2019. What should taxpayers do?

Answer: the invoice should be voided in the tax control Invoicing software or issued in red ink according to regulations, and then issued at the correct tax rate.

3. Before the adjustment of VAT rate, the general VAT taxpayer has issued VAT invoice at the original 16% and 10% applicable tax rate. If there is any mistake in the invoice, how to deal with it?

Answer: before the adjustment of VAT rate, the general VAT taxpayer has issued VAT invoice at the original 16% and 10% applicable tax rate. If it is found that the invoice is wrong and needs to be reissued, the red ink invoice should be issued first according to the original applicable tax rate, and then the correct blue ink invoice should be reissued.

4. General VAT taxpayer, VAT sales occurred in March 2019, but VAT invoice has not been issued yet. If the taxpayer needs to supplement the invoice after April 1, it should issue the invoice according to the tax rate before or after the adjustment?

Answer: for the taxable sales behavior of general taxpayers who have not issued VAT invoices before the adjustment of VAT rate, if VAT invoices need to be supplemented after April 1, they should be supplemented according to the original applicable tax rate.

5. If the taxpayer issues a special VAT invoice before March 31, 2019 and needs to issue a red ink invoice due to sales allowance, suspension or return after April 1, how to deal with it?

A: in the above case, if the taxpayer needs to issue a red ink invoice due to sales allowance, suspension or return, it shall be handled as follows:

(I) if the Seller issues a special invoice and has not yet delivered it to the buyer, and the buyer has not yet used it to declare the deduction and return the invoice joint and the deduction joint, the Seller shall fill out and upload the information form of issuing a special red ink VAT invoice in the VAT invoice management system as required, and issue a red ink invoice according to the tax rate before adjustment.

(2) if the buyer obtains the special invoice which has been used for declaration and deduction, or the buyer obtains the special invoice which has not been declared and deducted, but the invoice copy or deduction copy cannot be returned, the buyer shall fill out and upload the information form of issuing the special red ink VAT invoice in the VAT invoice management system according to the regulations, and the Seller shall issue the special red ink VAT invoice according to the letter of issuing the special red ink VAT invoice issued by the buyer The interest statement shall issue a red ink invoice according to the tax rate before adjustment.

6. Company B is a small-scale taxpayer, with sales revenue of 90000 yuan in March 2019. In that month, it paid 300 yuan of tax due to issuing 10000 yuan of special VAT invoice. How to deal with the return in April?

Answer: Article 8 of the announcement of the State Administration of Taxation on the collection and management of VAT exemption policies for small-scale taxpayers (Announcement No. 4, 2019 of the State Administration of Taxation) stipulates that if the monthly sales of small-scale taxpayers does not exceed 100000 yuan, the tax paid due to the issuance of VAT special invoices in the current period shall be recovered in all the joint copies of VAT special invoices or red ink special invoices shall be issued as required After using the invoice, it may apply to the competent tax authority for return.

7. After the tax exemption standard of small-scale taxpayers is adjusted from 30000 yuan to 100000 yuan, does the monthly sales of small-scale taxpayers, such as accommodation industry, industry, information transmission software and information technology service industry, need to reach 100000 yuan to issue VAT special invoices?

Answer: according to Article 1 of the announcement of the State Administration of Taxation on expanding the pilot scope of small-scale taxpayers issuing VAT special invoice by themselves (Announcement No. 8 of the State Administration of Taxation in 2019) and Article 2 of the interpretation of the announcement of the State Administration of Taxation on expanding the pilot scope of small-scale taxpayers issuing VAT special invoice by themselves Step facilitate small and micro enterprises to issue special VAT invoices. All small-scale taxpayers included in the pilot industry of self issuing special invoices can voluntarily use the VAT invoice management system to issue special VAT invoices by themselves, which is not limited by the monthly sales standard. That is to say, for small-scale taxpayers in pilot industries whose monthly sales amount does not exceed 100000 yuan (including the amount of this tax, and whose quarterly sales amount does not exceed 300000 yuan, if VAT taxable behaviors occur and VAT special invoices need to be issued, they can choose to use VAT invoice management system to issue VAT special invoices by themselves according to relevant regulations.

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