VAT anti-counterfeiting and tax-controlled invoicing system shall be issued by anti-counterfeiting and tax-controlled enterprises according to regulations. ? After receiving the declaration form, the tax collection post shall review the following matters:
(a) whether it belongs to the VAT taxpayer under the jurisdiction of the tax authorities; ?
(2) Whether the VAT rate on the Declaration Form is filled in and the tax amount is calculated correctly.
After the audit is correct, the tax collection post should input the relevant information of the declaration form through the anti-counterfeiting tax control generation billing collection subsystem, collect taxes according to the tax amount indicated on the declaration form, issue tax payment vouchers, charge the special invoice fee at the same time, issue relevant tickets in accordance with the regulations, and timely transmit the relevant tax electronic information to the billing post. ?
Temporary delivery of paper documents before the anti-counterfeiting tax-controlled invoicing and taxation subsystem is not used. ?
The tax authorities can collect taxes in three ways, namely, tax unionpay network transfer, bank card (POS machine) transfer or cash collection. ? After paying the tax, the VAT taxpayer shall submit an application to the post that issued the special invoice with the copy of the declaration form, tax payment certificate and tax registration certificate. ?
After confirming that the electronic tax information from the collection post is consistent with the amount and tax amount on the declaration form and tax payment certificate, the billing post will issue a special invoice for the VAT taxpayer according to the principle of one-to-one correspondence between the declaration form, tax payment certificate and special invoice. ?
Before the anti-counterfeiting tax-controlled billing and taxation subsystem is not used, the billing post will issue invoices, customs declarations and tax payment vouchers on behalf of the billing post. ? The invoice issuing post shall fill in the relevant items of special invoices according to the following requirements:
1. Fill in the column of "Unit Price" and the column of "Amount" with the unit price and sales volume excluding VAT respectively; ?
2. Fill in the VAT collection rate in the "tax rate" column; ?
3. Fill in the uniform code and name of the tax authorities in the column of sales units on behalf of the tax authorities; ?
4. Fill in the tax payment voucher number in the seller's account bank and account number column; ?
5. Indicate the name and taxpayer identification number of the VAT taxpayer in the remarks column. ?
Other items shall be filled in in accordance with the relevant provisions of special invoices. ? If the special invoice, sales return and sales discount are filled in incorrectly, it shall be handled in accordance with the relevant provisions of the special invoice. ?
If the tax authorities fill in the wrong special invoices, they should be invalidated and reissued in the anti-counterfeiting tax-controlled invoicing system in time. Refunds after issuing special invoices shall be handled by the tax authorities in accordance with the relevant provisions on the invalidation of general VAT taxpayers or the issuance of negative special invoices. If a new invoice needs to be issued, the tax authorities shall settle the new invoice tax and the original invoice tax at the same time, and refund more and make up less; For those who do not need to re-invoice, the tax paid by the VAT taxpayer shall be refunded or deducted from the normal tax declared in the next period in accordance with relevant regulations. These Measures shall be implemented as of 2005 1 month 1 day, and any provision that conflicts with these Measures shall be stopped at the same time.