Ordinary taxpayers of value-added tax often have incorrect invoicing, broken sales returns, invoiced returns, etc., and need to open new VAT invoices. In order to stop this situation, it is necessary to correct the strategic problem of Shen Xinkai's extensive use of invoices in several cases. So what are the four highlights of VAT invoices? Come and have a look!

1. The receipt of this invoice shall be invalidated and a new invoice shall be issued.

This method is simple, fast and convenient for the drawer to operate. Article 13 of State Taxation Administration of The People's Republic of China's Report on Revising the Applicable Rules of VAT Ordinary Invoices (Guo Shui Fa [2006]156) stipulates that in the month when ordinary taxpayers issue ordinary invoices, sales are returned and invoices are issued incorrectly. If the returned invoices and deductions are applicable to the premise of abolition, they shall be treated as invalid; If there is an error in creating the opening tool, you can abolish it at your convenience. To abolish the Bo-use invoice, it is necessary to press the corresponding data message in the anti-counterfeiting tax control system. Abolish? Disposal and certification of paper blog invoices (including unprinted blog invoices)? Abolish? In other words, Qilian times. However, the prerequisite for abolishing the tax structure of extensive invoices is more solemn, and it is appropriate to stop it with three preconditions when necessary: (1) The joint efforts to receive the returned invoices and deduct them are not better than the month when the seller issues the invoices; The seller did not copy the tax and did not keep accounts; Buyers are not certified or what is the deadline for certification? Invalid taxpayer identification number certification? 、? Bobo invoice code, number authentication is not a symbol? .

Two, according to the report issued by the buyer, open a red-ink invoice and remit a new invoice.

Because the premise of abolishing extensive invoices is more solemn, a few taxpayers often spend a month or still copy taxes after creating the disadvantages of extensive invoices. For this kind of invoice that cannot be abolished, but needs to sink a new extensive invoice, the seller should first write off this invoice with a red-ink invoice, and then sink a new accurate extensive invoice. Article 14 of the State Administration of Taxation [2006] 156 stipulates that after the general taxpayer obtains the Bo invoice, there are situations such as sales return and wrong invoicing. , but there is no suitable cancellation premise, or due to some sales refunds, sales discounts and other reasons, the buyer should fill out the Application Form for Issuing Red-ink VAT Blog Invoice (hereinafter referred to as the Application Form) to the competent tax authorities. The premise for the competent tax structure to issue the Report Form of Joint VAT Invoice (hereinafter referred to as the Report Form) is that the blue-ink invoice corresponding to the request form must be certified by the tax structure, and when is the certification deadline? Certification meets? , or for? Invalid taxpayer identification number certification? 、? Bobo invoice code, number authentication is not a symbol? .

Although some blog invoices that are still open have not been authenticated by the buyer, it is better for the buyer to open the report form to show the seller that it is a new invoice. The Supplementary Report of State Taxation Administration of The People's Republic of China on Revising the Applicable Rules of VAT Invoices (Guo Shui Fa [2007]18) stipulates that two situations shall be stopped:

(1) Neither invoice deduction coupon nor invoice coupon can be authenticated.

(2) If the goods purchased by the buyer do not belong to the category of VAT deduction, and the blog invoice obtained has not been authenticated, the buyer shall fill in the Application Form, fill in the basic reasons and information related to the blue blog invoice on the Application Form, and issue a report form after the tax structure inspection by the competent tax authority.

3. The seller will issue a red-ink invoice according to my request, and then remit a new invoice.

For the case that there is no premise suitable for annulment, and the VAT invoice not received by the buyer at the time of * * * shows that the bill is wrong, the bill issuer can only request the competent tax structure to issue a new bill according to the rules within a specified number of days. The Supplementary Report of State Taxation Administration of The People's Republic of China on Revising the Applicable Rules of VAT Ordinary Invoices (Guo Shui Fa [2007] 18) stipulates two situations:

(1) If the buyer refuses the invoice due to an error in issuing the invoice, the seller shall fill in the application form to the competent tax authorities within the day after the invoice certification, and fill in the basic reasons and information about the blue-ink invoice on the application form, and provide the written materials issued by the buyer, including the reasons for rejection, the name of the defect and the exact essence, and issue a report form after inspection and confirmation by the competent tax authorities. The seller shall issue a red-ink invoice with the report.

(2) If the blog invoice can't be entrusted to the buyer due to the wrong invoice issuance, the seller shall fill in the application form to the competent tax authorities within the next month after the blog misuse invoice issuance, and fill in the basic reasons and the corresponding blue blog invoice information in the application form, and provide the written materials issued by the seller to highlight the basic reasons, defect names and exact essence.

Four, because the invoice is lost, and then remit a new invoice.

1. What should the general taxpayer do if he loses the invoice and deduction of the used invoice? Even if it is certified before it is lost, the buyer can use the copy of the corresponding blog invoice provided by the seller and the statement that the lost VAT blog invoice has been taxed issued by the local competent tax structure of the seller, which can be used as the deduction certificate of VAT export tax after the inspection of the competent tax structure of the buyer;

2. Even if there is no certification before the loss, what should I do if the VAT invoice in this case is lost? The buyer shall submit the copy of the corresponding blog invoice bookkeeping copy provided by the seller to the competent tax authority for certification. The qualified copy of the blog invoice bookkeeping copy and the lost statement of the VAT blog issued by the local competent tax authority of the seller can be used as the export tax deduction certificate of the buyer's competent tax authority.

3. What should the general taxpayer do if he loses the extensive invoice deduction? Even if it has been certified before reporting the loss, it can be kept for future reference with a copy of Bobo's invoice.

4. Even if there is no authentication before reporting the loss, you can use the invoice of Boyong invoice to authenticate with the supervisor, and the copy of Boyong invoice can be kept for future reference.

5. What should the general taxpayer do if he loses the invoice copy of the extensive invoice? You may want to keep a copy of Bobo's invoice deduction voucher, accounting voucher and Bobo's invoice deduction voucher for future reference.

Ordinary taxpayers of value-added tax often have incorrect invoicing, broken sales returns, invoiced returns, etc., and need to open new VAT invoices. In order to stop this situation, it is necessary to correct the strategic problem of Shen Xinkai's extensive use of invoices in several cases. So what are the four highlights of VAT invoices? Come and have a look!

1. The receipt of this invoice shall be invalidated and a new invoice shall be issued.

This method is simple, fast and convenient for the drawer to operate. Article 13 of State Taxation Administration of The People's Republic of China's Report on Revising the Applicable Rules of VAT Ordinary Invoices (Guo Shui Fa [2006]156) stipulates that in the month when ordinary taxpayers issue ordinary invoices, sales are returned and invoices are issued incorrectly. If the returned invoices and deductions are applicable to the premise of abolition, they shall be treated as invalid; If there is an error in creating the opening tool, you can abolish it at your convenience. To abolish the Bo-use invoice, it is necessary to press the corresponding data message in the anti-counterfeiting tax control system. Abolish? Disposal and certification of paper blog invoices (including unprinted blog invoices)? Abolish? In other words, Qilian times. However, the prerequisite for the abolition of extensive invoices in the tax structure is solemn, and it is appropriate to limit it to three preconditions when necessary: the receipt of returned invoices and the deduction of invoices are not better than the month when the seller issues invoices; The seller did not copy the tax and did not keep accounts; Buyers are not certified or what is the deadline for certification? Invalid taxpayer identification number certification? 、? Bobo invoice code, number authentication is not a symbol? .

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Two, according to the report issued by the buyer, open a red-ink invoice and remit a new invoice.

Because the premise of abolishing extensive invoices is more solemn, a few taxpayers often spend a month or still copy taxes after creating the disadvantages of extensive invoices. For this kind of invoice that cannot be abolished, but needs to sink a new extensive invoice, the seller should first write off this invoice with a red-ink invoice, and then sink a new accurate extensive invoice. Article 14 of the State Administration of Taxation [2006] 156 stipulates that after the general taxpayer obtains the Bo invoice, there are situations such as sales return and wrong invoicing. , but there is no suitable cancellation premise, or due to some sales refunds, sales discounts and other reasons, the buyer should fill out the Application Form for Issuing Red-ink VAT Blog Invoice (hereinafter referred to as the Application Form) to the competent tax authorities. The premise for the competent tax structure to issue the Report Form of Joint VAT Invoice (hereinafter referred to as the Report Form) is that the blue-ink invoice corresponding to the request form must be certified by the tax structure, and when is the certification deadline? Certification meets? , or for? Invalid taxpayer identification number certification? 、? Bobo invoice code, number authentication is not a symbol? .

Although some blog invoices that are still open have not been authenticated by the buyer, it is better for the buyer to open the report form to show the seller that it is a new invoice. The Supplementary Report of State Taxation Administration of The People's Republic of China on Revising the Applicable Rules of VAT Invoices (Guo Shui Fa [2007]18) stipulates that two situations shall be stopped:

(1) Neither invoice deduction coupon nor invoice coupon can be authenticated.

(2) If the goods purchased by the buyer do not belong to the category of VAT deduction, and the blog invoice obtained has not been authenticated, the buyer shall fill in the Application Form, fill in the basic reasons and information related to the blue blog invoice on the Application Form, and issue a report form after the tax structure inspection by the competent tax authority.

3. The seller will issue a red-ink invoice according to my request, and then remit a new invoice.

For the case that there is no premise suitable for annulment, and the VAT invoice not received by the buyer at the time of * * * shows that the bill is wrong, the bill issuer can only request the competent tax structure to issue a new bill according to the rules within a specified number of days. The Supplementary Report of State Taxation Administration of The People's Republic of China on Revising the Applicable Rules of VAT Ordinary Invoices (Guo Shui Fa [2007] 18) stipulates two situations:

(1) If the buyer refuses the invoice due to an error in issuing the invoice, the seller shall fill in the application form to the competent tax authorities within the day after the invoice certification, and fill in the basic reasons and information about the blue-ink invoice on the application form, and provide the written materials issued by the buyer, including the reasons for rejection, the name of the defect and the exact essence, and issue a report form after inspection and confirmation by the competent tax authorities. The seller shall issue a red-ink invoice with the report.

(2) If the blog invoice can't be entrusted to the buyer due to the wrong invoice issuance, the seller shall fill in the application form to the competent tax authorities within the next month after the blog misuse invoice issuance, and fill in the basic reasons and the corresponding blue blog invoice information in the application form, and provide the written materials issued by the seller to highlight the basic reasons, defect names and exact essence.

Four, because the invoice is lost, and then remit a new invoice.

1. What should the general taxpayer do if he loses the invoice and deduction of the used invoice? Even if it is certified before it is lost, the buyer can use the copy of the corresponding blog invoice provided by the seller and the statement that the lost VAT blog invoice has been taxed issued by the local competent tax structure of the seller, which can be used as the deduction certificate of VAT export tax after the inspection of the competent tax structure of the buyer;

2. Even if there is no certification before the loss, what should I do if the VAT invoice in this case is lost? The buyer shall submit the copy of the corresponding blog invoice bookkeeping copy provided by the seller to the competent tax authority for certification. The qualified copy of the blog invoice bookkeeping copy and the lost statement of the VAT blog issued by the local competent tax authority of the seller can be used as the export tax deduction certificate of the buyer's competent tax authority.

3. What should the general taxpayer do if he loses the extensive invoice deduction? Even if it has been certified before reporting the loss, it can be kept for future reference with a copy of Bobo's invoice.

4. Even if there is no authentication before reporting the loss, you can use the invoice of Boyong invoice to authenticate with the supervisor, and the copy of Boyong invoice can be kept for future reference.

5. What should the general taxpayer do if he loses the invoice copy of the extensive invoice? You may want to keep the deduction of the Bo-Bo invoice and a copy of the accounting voucher and the deduction of the Bo-Bo invoice for future reference.

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