Answer: Special VAT invoices issued on behalf of the tax authorities do not need to be stamped with the special invoice seal issued by the tax authorities, while ordinary invoices issued on behalf of the tax authorities need to be stamped with the special invoice seal issued by the tax authorities.
Our company is a commercial enterprise, a general taxpayer, mainly engaged in computer sales. So this month, our company obtained 654.38+million special invoices for computer procurement, and 654.38+million moon cakes were used for employee welfare. So what can our company deduct this month?
Answer: The deductible input tax this month is: 654.38+ 10,000 yuan for purchasing special invoices for computers. In addition, the special invoice (moon cake 10000) used for employee welfare is charged as expenses, and the relevant input tax cannot be deducted from the current output tax.
Our company is an individual industrial and commercial household with an approved monthly turnover of 20,000 yuan. This quarter, we have issued an invoice with a total amount of 65,438+000,000 yuan. Does our company pay taxes this quarter? What is the basis of tax calculation?
You need to pay taxes this quarter. Although individual industrial and commercial households are approved according to the turnover of 20,000 yuan, they can't reach the threshold and are exempt from tax. However, the actual invoice amount in this quarter (quarterly report) is 100000 yuan, which exceeds the tax exemption threshold. Therefore, the tax basis for this quarter is100000 yuan (VAT payable =100000/1.03 * 3%).
4. The subject applying for issuing red-ink invoices
A: Generally speaking, red-ink invoices are issued by buyers and sellers. Details are as follows:
The buyer obtains the invoice and meets the following conditions:
(1) VAT invoices that have been certified by the buyer need to be invoiced in negative numbers to prevent returns or invoicing errors. (Buyer inputs and outputs)
(2) The goods cannot be authenticated when they get the special invoice deduction and invoice.
The goods purchased by the buyer are not within the scope of VAT deduction, and the special invoices obtained are not authenticated.
(3) The goods purchased by the buyer are not within the scope of VAT deduction, and the special invoices obtained are not authenticated.
The seller issues a red-ink invoice (provided that the invoice is not authenticated and the invoice is within the authentication period of 180 days). Details are as follows:
(1) If the buyer refuses the special invoice due to invoicing error, the seller shall issue a special ticket in red ink within the certification period of the special invoice.
(2) Due to billing errors and other reasons, the special invoice cannot be delivered to the buyer.
5. What is the application process for red-ink invoices?
Step 1, apply for filling in the information form;
Step 2: After the tax authorities pass the examination, the seller fills in the red-ink invoice in the invoicing software.
6. You may not apply for a special VAT invoice.
1. Retail consumer goods such as cigarettes, wine, food, clothing, shoes and hats (excluding special labor protection articles) and cosmetics;
2. Taxable items exempt from value-added tax shall be exempted from value-added tax (except as otherwise provided by laws and regulations of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China);
3. Other individuals provide VAT taxable items (except as otherwise provided by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC));
4. Providing individual consumers with VAT taxable items;
5. The annual taxable sales of VAT exceeds the standard for small-scale taxpayers stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China? Should apply for general taxpayer qualification registration but failed to do so;
6. Small-scale taxpayers in the accommodation industry who issue special VAT invoices by themselves (except for the sale of real estate);
7. Invoice issuing system, invoice and collection rate
1. The collection rate of small-scale taxpayers transferring real estate and land use rights is 5%;
2. The collection rate of labor dispatch and safety protection services provided by small-scale taxpayers is 5% or 3%;
3. The levy rate of small-scale taxpayers renting real estate and land by means of operating lease is 5%, and the tax payable of individual industrial and commercial households and other individuals renting houses is calculated according to the levy rate of 5% minus 1.5%;
4. Except the case number. 1, 2, 3, and the collection rate of other VAT items is 3%.
8. Processing flow of issuing special invoices on behalf of others
1. When applying for issuing special VAT invoices to the local competent tax authorities, small-scale taxpayers should first submit a tax return for issuing VAT invoices, a business license with a unified social credit code (or a tax registration certificate or an organization code certificate), and an identity certificate for tax declaration as an agent. The competent tax authorities shall issue special VAT invoices for small-scale taxpayers within their jurisdiction according to the principle of "one certificate, one vote" corresponding to VAT invoices, tax payment vouchers and special invoice tax return forms.
2. When small-scale taxpayers apply for issuing special VAT invoices to the competent national tax authorities where construction services occur, they should first submit the VAT withholding tax form, a copy of the construction contract signed with the employer, a copy of the subcontract signed with the subcontractor and a copy of the invoice obtained from the subcontractor (the above copies need to be stamped with the taxpayer's official seal), then calculate and prepay the tax to the competent national tax authorities where the construction services are located, and deduct the balance of all prices and out-of-pocket expenses from the subcontract payment. The competent national tax authorities in the place where construction services occur shall issue special invoices for value-added tax for all the extra-price expenses obtained by them.
3. When small-scale taxpayers apply to the local competent tax authorities for issuing special VAT invoices, they should first submit the VAT prepayment form, and after paying taxes in advance to the local competent tax authorities, the local competent tax authorities will issue special VAT invoices for them.
9. How is the certification period for special VAT invoices stipulated?
Answer: You should go to the tax authorities for certification within 180 days from the date of issuance, and declare and deduct within the reporting period of the next month after the certification is passed. For example, the invoice was certified in April of 20 16, and deducted during the reporting period of May of 20 1- 15, 20 16.
10. How does the billing system issue invoices, copy taxes and clear cards to see if the cards are successful?
A: The way to issue invoices is to call the service provider of our billing system directly.
Baiwang service telephone (black disk): 4006 1 12366.
Airline tax service telephone number (white sign): 966686
1 1. When can an invoice be voided directly, and when do you need to issue a red-ink invoice?
A: Invoices issued in the current month can be invalidated directly, and red-ink invoices need to be issued next month. For example, an invoice issued in June, 20 15 was found to be wrong in June, 20 10, and can be directly invalidated in the system in June, 20 10. If the error is not discovered until June 20 1 10, you can only issue a red-ink invoice.
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