Automobile engine oil belongs to refined oil, and all refined oil invoices must be issued through the refined oil invoice issuing module in the new VAT invoice management system. Value-added tax invoices issued for the sale of refined oil are refined oil invoices, and the module of issuing refined oil invoices is issued by the competent tax authorities. Refined oil production and distribution enterprises use the corresponding refined oil invoice issuing module respectively.
1, correctly select the tax classification and coding of goods and services.
2. The "Unit" column of the invoice should be "ton" or "liter", and the "quantity" column of the blue-ink invoice is required, not "0". The consumption tax on refined oil is levied according to the quantity. In order to calculate the consumption tax corresponding to the quantity of refined oil specified in the refined oil invoice, the column of "quantity" in the refined oil invoice is unified as "ton" or "liter". When issuing invoices for refined oil sold by other units of measurement, it shall be converted into "tons" or "liters" according to the prescribed conversion rate.
3. After the issuance of special invoices for refined oil products, sales returns, invoicing errors, sales discounts, etc. occur, special invoices for refined oil products in red letters shall be issued according to regulations. If the sales quantity is involved due to reasons such as return sales and incorrect invoicing, the corresponding quantity should be filled in the red-letter information table for issuing special VAT invoices, and the sales discount should not be filled in.
4. For circulation enterprises such as refined oil wholesale and gas stations, the total amount of a certain type of oil products invoiced for refined oil products shall not be greater than the total amount of similar oil products specified in the special invoice for refined oil products and the special payment book for customs import consumption tax.
5. Before issuing the refined oil invoice, the refined oil distribution enterprise should log on to the VAT invoice selection confirmation platform to confirm the information of the special invoice for refined oil and the special payment book for customs import consumption tax, and download the above information through the refined oil invoice issuing module.
The total amount of a certain type of oil products invoiced for refined oil products (broken down according to the tax classification code of refined oil products) shall not be greater than the total amount of the same type of oil products specified in the Special Invoice for Refined Oil Products and the Special Payment Letter for Customs Import Consumption Tax. Refined oil distribution enterprises can inquire about the inventory of refined oil in the golden tax plate in the current period.
"Refined oil" is printed in the upper left corner of the special VAT invoice for refined oil, the general VAT invoice and the electronic general VAT invoice. Print "negative output" on the second line in the upper left corner of the red-letter invoice for return. Precautions are as follows:
① When issuing red-ink special tickets for refined oil products, you can only choose the method of "importing the network to download the red-ink invoice information table" to issue red-ink invoices. It is not supported to issue red-ink invoices by entering the red-ink invoice information table by yourself. The system extracts information from the information table to fill in the ticket face, and cannot modify it.
(2) When issuing red tickets for VAT ordinary invoices, VAT summary invoices and VAT electronic ordinary invoices, the column of "Quantity" is required when issuing (there is no company option for summary invoices, and the default unit of quantity is "L").