Common invoice knowledge 1. What common invoice knowledge must financial personnel know?
Answer: The number 1 of the invoice code is the code for distinguishing national tax, 1 is the State Taxation Bureau, 2 is the Local Taxation Bureau, and 0 is the General Administration.
The 2 nd, 3 rd, 4 th and 5 th digits are area codes (provincial, prefecture-level and municipal), which are subject to the unified code of national administrative regions, and the General Administration is 0000. The 6th and 7th digits are the year code (for example, 20 1 1 year is represented by 1 1).
The eighth place is the unified industry code, in which the national tax industry is divided into: 1 industry, 2 commerce, 3 processing and repair, 4 acquisition, 5 hydropower and 6 others; Classification of local tax industry: 1 transportation, 2 construction, 3 finance and insurance, 4 post and telecommunications, 5 culture and sports, 6 entertainment, 7 service, 8 transfer of intangible assets, 9 sale of real estate, and 0 means other. The number 12 is the invoice version amount and type code, where 1 stands for hundred-dollar version, 2 stands for thousand-dollar version, 3 stands for ten-thousand-dollar version, 4 stands for one-million-dollar version, 6 stands for unlimited version, 7 stands for quota invoice, 8 stands for drum-type invoice, 9 stands for punch-type invoice, and 0 stands for flat-push invoice.
2. Knowledge of invoices
1. What are the invoices?
The classification of invoices is more complicated, to put it simply:
1, according to the jurisdiction can be divided into national tax jurisdiction invoices and local tax jurisdiction invoices;
2. According to the printing process, it can be divided into unified printing invoices and self-printing invoices;
3. According to the filling method, it can be divided into quota invoice and non-quota invoice;
4, according to the specific use can be divided into ordinary invoices and special invoices for value-added tax;
Ordinary invoices are usually divided into unified printed ordinary invoices and self-printed ordinary invoices. Unified printing of ordinary invoices includes unified sales invoices and industrial invoices; Self-printed ordinary invoices include self-printed export invoices and overprinted enterprise name invoices. Special VAT invoices can be classified into Chinese version, Chinese-English version, * * * text version and computer ticket (Chinese-computer version and Chinese-English computer version) by text. According to the denomination, it can be divided into ten million yuan version, one million yuan version, one hundred thousand yuan version, ten thousand yuan version, one thousand yuan version and one hundred yuan version (at present, ten million yuan version, one million yuan version and one hundred thousand yuan version of manual tickets have been cancelled); According to the joint classification, it can be divided into four types and seven types.
5. Our common invoices:
For example, commercial enterprise invoices, catering and entertainment invoices, transport invoice, special invoices for value-added tax, etc.
Second, how to reimburse?
I don't quite understand this question. As long as it is a formal invoice, as long as it is within the scope of reimbursement allowed by your company, it is ok to go through your company's reimbursement process.
Third, how to pay taxes
This is another complicated problem.
Generally speaking, to pay taxes, you must first make clear whether your business and taxes involved are under the jurisdiction of national tax or local tax. Then report separately on schedule.
Give a few examples:
Business tax, urban construction tax and education surcharge: generally, they are declared before 10 every month.
Personal income tax: generally, it is declared before 10 every month, and the grace period for detailed declaration is 1 month.
Land use tax: 1 annual declaration 1 time
Property tax:/kloc-0 once a year (large amount can be divided into two times)
VAT: monthly 1 time
Enterprise income tax: each enterprise is different. We declare it quarterly and settle it annually.
At present, the local taxes are basically declared online and paid by themselves; Those belonging to the national tax should report to the national tax office, and then pay taxes.
3. I want to know something about invoices.
Original publisher: jiangyu5388
Explanation of invoice-related knowledge 1 overview of invoices 2 Types of invoices 3 Directory of competent authorities of invoices 4567 A brief description of our company's sales invoices about tax policies, invoices corresponding to the way of signing contracts about reimbursement of invoices 1, the purpose of standard questions's invoice knowledge training, let everyone know the importance of invoices to the company 2. Let everyone know the basic knowledge of invoices 0 1 1. Overview of invoices: refers to the purchase and sale of goods, the purpose of invoice knowledge training. It is a shopping voucher for consumers, an important voucher for taxpayers' economic activities, and an important basis for financial and tax inspection by finance, taxation, auditing and other departments. The contents of the invoice include the name, model, quantity, unit price and tax amount of the goods or services to the buyer. 0 1 Explanation: Since invoices are the evidence and basis of economic activities of economic entities (taxpayers), the contents of invoices must reflect the contents of economic activities, and all invoices must be related to business activities. If invoices cannot truly reflect this economic activity, It can be said that this invoice is unqualified. 2. Type of invoice 1, type of invoice-new VAT invoice management system (tax control system) 2. Type of invoice-new non-VAT invoice management system (non-tax control system) 0 1 2, Types of invoices-New VAT invoice management system (tax control system) VAT electronic ordinary invoice (the only non-paper invoice) Flat-push VAT ordinary invoice and special VAT invoice for motor vehicle sales Uniform invoice for used car sales II. Types of invoices-New non-VAT invoice management system (non-tax control system) Different invoices have different application scopes, but there are two trends:/
4. What is the common sense of invoice?
1 What are the basic contents of the invoice? The Detailed Rules for the Implementation of the Measures for the Administration of Invoices stipulates that the basic contents of an invoice include: the name of the invoice, track number, serial number and purpose, customer name, bank and account number where the account is opened, commodity name or business item, unit of measurement, quantity, unit price, amount in words and figures, drawer, date of invoicing, name (seal) of the billing unit (individual), etc.
2. What is the classification code of the invoice? The invoice classification code is a set of 12 digit numbers set according to certain rules for the convenience of invoice identification, which are uniformly printed in the first row in the upper right corner of the invoice. The invoice classification code is an important symbol to distinguish the new and old invoices. 3. What is the invoice number? Invoice number is an 8-digit serial number set on the invoice according to a certain law in order to facilitate the management of the invoice and prevent illegal acts such as counterfeiting of the invoice, which is uniformly printed in the upper right corner of the invoice and arranged below the classification code.
4. What is a "professional invoice"? Professional invoices refer to deposit, loan, exchange and transfer vouchers and insurance vouchers of state-owned financial and insurance enterprises; Stamps, postal orders, telephone bills and telegraphic receipts of state-owned postal and telecommunications enterprises; Tickets, cargo tickets, etc. of state-owned railways, civil aviation enterprises and state-owned highway and water transport enterprises in the transportation department. 5. What is the national unified invoice producer seal? The unified national invoice producer seal is the legal symbol for tax authorities to manage invoices, and its shape, specifications, content and printing color are stipulated by State Taxation Administration of The People's Republic of China.
The current "Invoice Producer's Seal" is oval in shape, engraved with the words "National Unified Invoice Producer's Seal" on the upper ring, printed with the words "State (or local) tax bureau producer", and engraved with the full name or abbreviation of the province (city, district) and city (county) where the invoice producer's tax authority is located in the middle, with the font in block letters and the printing color in big red. Unless approved by the tax bureaus of State Taxation Administration of The People's Republic of China or State Taxation Administration of The People's Republic of China provinces, autonomous regions and municipalities directly under the Central Government and the local tax bureaus of provinces, autonomous regions and municipalities directly under the Central Government according to their respective functions and duties, invoices shall be stamped with the national unified invoice producer seal.
However, the professional invoices of state-owned finance, insurance, posts and telecommunications, railways, civil aviation, highways and water transport units can be managed by the State Council or the relevant competent departments of the people of the provinces, autonomous regions and municipalities directly under the Central Government with the approval of State Taxation Administration of The People's Republic of China or the branches of the provinces, autonomous regions and municipalities directly under the Central Government, without overprinting the invoice producer seal of the tax bureau. However, the professional invoices contracted or leased by the above-mentioned units to non-state-owned units and individuals or in the form of state-owned private enterprises, as well as other invoices of the above-mentioned units, should be overprinted with the invoice producer seal and included in the invoice scope under the unified management of the tax authorities.
Special invoices are different from ordinary invoices. In addition to the functions and functions of ordinary invoices, special invoices are also important vouchers for taxpayers to calculate the tax payable. Compared with ordinary invoices, they have the following differences: (1) Special invoices with different scope of use are generally used for the production and operation of VAT taxable items among ordinary taxpayers; Ordinary invoices can be used for all business activities of all taxpayers, including of course the taxable items of value-added tax produced and operated by ordinary taxpayers. (2) Ordinary invoices with different functions are just a commercial voucher, while special invoices are not only a commercial voucher, but also a tax deduction voucher.
(3) Special invoices with different face values should not only include the contents recorded in ordinary invoices, but also record the tax registration numbers, addresses, telephone numbers, bank accounts and tax amounts of both buyers and sellers. (four) different special invoices must have not only the common invoice, but also the tax deduction.
(5) The price reflected is different. The price reflected in the ordinary invoice is tax-included, and the tax is not separated from the price; The special invoice reflects the price excluding tax, and the tax and price are filled out separately. Small-scale VAT taxpayers and non-VAT taxpayers are not allowed to purchase and use special VAT invoices.
Therefore, it is the same to calculate the value-added tax by issuing ordinary invoices and special invoices. However, if the buyer meets the conditions of deduction by issuing special invoices (for example, the buyer is a general taxpayer, and the deduction is made within the prescribed time limit, and the goods that cannot be deducted are not purchased), the input tax can be deducted, while the ordinary invoices can not be deducted by the buyer except agricultural products invoices, transport invoice and small-scale purchase tax control machines. ）。
5. What are the types and scope of common invoices?
Special invoices for value-added tax ◎ Special invoices for value-added tax are only used by general taxpayers of value-added tax, while small-scale taxpayers of value-added tax and non-value-added tax taxpayers are not allowed to use them.
◎ General industrial and commercial enterprises use such invoices to settle sales of goods and processing, repair and replacement services. Ordinary invoices ◎ Ordinary invoices used by VAT taxpayers, from the perspective of industry division: industrial enterprises-unified invoices for product sales of industrial enterprises; Uniform invoice for material sales of industrial enterprises; Uniform invoices for processed products of industrial enterprises; Uniform invoice for processing and repair of industrial enterprises.
Commercial enterprises-unified invoices for commercial retail; Uniform invoice for commercial wholesale. Other industries-unified invoice for the acquisition of agriculture, forestry, animal husbandry and aquatic products; Purchase invoice of waste materials; Special invoice for special repair of motor vehicles; Special invoice for power sales of electric power bureau; Special invoice for water sales of water supply company; * * * public utilities joint toll collection office payment special invoice; Temporary business invoice.
◎ Ordinary invoices used by business tax payers, from the perspective of industry division: unified invoices for construction and installation enterprises; Uniform invoice for hotel industry; Uniform invoice for catering industry; Uniform invoice for advertising industry; Uniform invoices for social services; Uniform invoice for purchasing and selling business; Special invoice for commercial housing sales; Unified invoice for social medical institutions; Special invoice for property right transaction; Special invoice for house rental; Unified invoice for the national intermodal transport industry; Waterway freight settlement invoice; Temporary business invoice. Professional invoices Professional invoices can be managed by the competent department of * * * without overprinting the unified invoice producer seal of the tax authorities, and can also be included in the unified invoice management according to the requirements of tax collection and management.
The main professional invoices are: ◎ inventory, exchange and transfer vouchers and insurance vouchers of state-owned financial and insurance enterprises; ◎ Stamps, postal orders, telephone bills and telegraphic receipts of state-owned postal and telecommunications enterprises; ◎ Tickets and cargo tickets of state-owned railways, civil aviation enterprises and transportation departments, state-owned highways and water transport enterprises, etc.