Question 2: How to calculate the loss of invoices for purchasing fixed assets is more complicated. Has the VAT input tax been determined? If not, the input tax cannot be deducted. You can try the following methods: get an invoice bookkeeping copy from the seller, at the same time indicate the loss of the invoice, and ask the leader for approval, so that the accounting bookkeeping can pass, and whether the tax can pass depends on the relationship with the tax.
Question 3: How to calculate the loss of ordinary invoices? After making the report of loss, you can use the copy of ordinary invoice to explain the report of loss.
If the ordinary invoice is lost, it shall be handled according to the ordinary invoice method. Different from the processing method of lost special VAT invoice. Copies of other invoices can be used for bookkeeping.
If your enterprise has lost or stolen invoices, you should immediately report the loss to the local public security organ, and immediately report to the competent tax authorities, and handle the corresponding loss reporting procedures.
(1) handler
1. If the invoice is lost or stolen, the public security organ shall report the loss to the invoice management window, obtain the issuance registration form, and report the loss to the newspaper office;
2. After the newspaper is published, the information should be submitted to the invoice management window, and the invoice management department will punish the taxpayers who have lost or stolen invoices because they have not kept them properly in accordance with the relevant provisions of the Measures for the Administration of Invoices in People's Republic of China (PRC);
3. The invoice management window handles the cancellation of invoices and other matters.
(2) Providing information
1, application form for invoice loss reporting statement;
2. Newspapers dealing with loss statements;
Question 4: What if the invoice is lost?
1. Expenditure invoice is missing. Explain the situation, make a copy to the issuing unit according to the accounting situation, and affix the seal of the issuing unit; If it is a special VAT invoice, it must be approved by the competent tax department of the issuing unit.
2. There are two kinds of loss of income invoices: one is loss of bookkeeping, making copies, stamping and briefly explaining them for bookkeeping; Invoice copy and deduction copy are lost, refer to 1.
Question 5: How to deal with the loss of ordinary invoices? If it is lost in the current month, you can cancel it directly. If it is lost the next month, you can issue a certificate with the official seal of the company, apply to the tax bureau for a red-ink invoice, and then you can issue a correct invoice to deduct the tax.
Question 6: What should I do if the invoice issued to the customer in the current month is lost? The loss of special invoices for value-added tax is a common phenomenon in the business process of general taxpayers of value-added tax. After the special VAT invoice is lost, the responsibility for the lost invoice should be made clear. If it is the seller's responsibility, the tax authorities should accept the punishment of not keeping the invoices according to the regulations. If it is the buyer's responsibility, it is necessary to ask the other party to provide a description of the lost invoice or a punishment certificate from the competent tax authorities for failing to keep the invoice as required, and then handle it in the following way: 1. If the seller loses the special VAT invoice (1) or the blank unopened special VAT invoice, it shall first report the loss to the local competent tax authorities and public security organs of the seller according to the prescribed procedures and accept the punishment of the tax authorities; Secondly, the competent tax authorities collect the "loss reporting fee" on their behalf, and uniformly issue (send) the taxpayer's name, invoice number, track number, stamp or not. For special invoices, a "loss statement" should be published in tax newspapers such as China Tax News. (2) If the seller loses the invoice copy and deduction copy of the special invoice that has been issued, it shall apply to the competent tax authorities for issuing a tax declaration certificate of the lost special VAT invoice after tax declaration, and submit the certificate and a copy of the bookkeeping copy of the lost invoice to the buyer for deduction. (3) If the seller loses one of the deduction copies and invoice copies that have been issued with special invoices (the two copies are not all lost), the buyer can use the copy that has not been lost to the competent tax authorities for authentication and bookkeeping, and the copy can be kept for future reference. 2. If the buyer loses the special VAT invoice (1) and is certified before it is lost, the buyer can use the copy of the bookkeeping copy of the corresponding special invoice provided by the seller and the tax declaration certificate of the lost special VAT invoice issued by the local competent tax authority of the seller, which can be used as the input VAT deduction certificate after being approved by the competent tax authority of the buyer. (2) If it is not authenticated before it is lost, the buyer shall authenticate it with the copy of the corresponding special invoice bookkeeping copy provided by the seller, the copy of the special invoice bookkeeping copy issued by the local competent tax authority of the seller and the tax declaration certificate of the lost special VAT invoice, which will be used as the VAT input tax deduction certificate after being examined and approved by the competent tax authority of the buyer.
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Question 7: What if the customer loses the invoice? If the other party is a small-scale VAT taxpayer, that is, you don't give him a special VAT invoice, then you can give him a bookkeeping book for bookkeeping.
If you give him a special VAT invoice, you want the seller to go to the tax authorities to issue a certificate of loss of the special VAT invoice, which is relatively simple to handle. Write down the loss process and request application, and provide a copy of the invoice. If they lose the invoice deduction coupon, they can't deduct the tax, and the loss is great. Need help and cooperation in business, customers are financial resources, and everyone is prosperous.
Question 8: What should I do if I lose my invoice in accounting and tax declaration? 1, how can I be sure if he has filed a tax return? Can you find it online, or do you want to check it with the tax bureau? (the legal person's mobile phone is not in the service area, and the tax controller can't call)-you can check it in the online tax filing system. You can also check in the tax hall.
2. What if he reports and has no proof of charge to an account? (After the tax audit)-This person who asked the agent to keep accounts wrote a certificate, and first drew a clear responsibility. See if you can find the stub of the relevant invoice and copy it down for entry.
What will happen if he doesn't report it? How much tax will you be fined? )-If the declaration is delayed, the Inland Revenue Department will recover the tax and impose a late fee.
According to the first paragraph of Article 51 of the Administrative Punishment Law, if a taxpayer fails to perform the administrative punishment decision within the time limit and fails to pay the fine, he shall be fined at 3% of the fine amount every day, or auction the sealed-up or detained property according to law or allocate frozen deposits to offset the fine.
According to the provisions of Article 88 of the Tax Administration Law, if a taxpayer or withholding agent fails to apply for administrative reconsideration, bring a lawsuit to the people's court or fail to perform the punishment decision of the tax authorities within the time limit, the tax authorities that have made the punishment decision may take the compulsory enforcement measures specified in Article 40 of this Law or apply to the people's court for compulsory enforcement.
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Question 9: How to calculate the joint loss of VAT invoices? Input tax can be accrued. You didn't violate the tax law by using a copy of the other party's bookkeeping. Similarly, you did not violate the tax law by using the original copy of the deduction. The loss of the invoice only shows that your invoice is not well kept. Afterwards, you asked the other party for a bookkeeping book stamped with the official seal of the other party, which shows that you have actively made up for the previous mistakes, which is also necessary. Therefore, your deduction voucher is still valid. After passing the certification, you can withdraw the input tax to declare the deduction.
Question 10: How to account for the lost invoice? Don't panic, it's okay. According to Guo Shui Fa [2006] 156,
If the general taxpayer loses the invoice bookkeeping copy, it can use the copy of the invoice copy or the deduction copy to enter the account. Declare truthfully in the month after posting, and don't hide your income because of the loss of posting. The deduction can be borrowed from the buyer, and can be faxed or sent by the other party after copying. It's not so much trouble because it's not a deduction coupon. I hope I can help you.