Tips for foreign trade invoicing 1. What is a foreign trade invoice?
Invoice (invoice) or commercial invoice (commercial invoice).
The concept of "invoice" in foreign trade is completely different from that in domestic financial invoices. Foreign trade invoice is a document made and issued by the exporter himself, which is used to explain the name, quantity, unit price and total value of the goods.
The invoice format is not limited, but it must contain the above elements and sign the full name. The invoice must indicate the invoice number (self-drawn) and the issuing time.
You can make several copies as needed. If it consists of multiple originals and copies, the words "original" and "copy" shall be marked. At the end of the invoice, there is usually an e &；; The word "O.E." means "if there is any mistake, it should be checked", that is, if there is any mistake or omission in this invoice, it is allowed to be changed.
2. What is the common sense of invoice?
1. What is the basic content of the invoice? The Detailed Rules for the Implementation of the Measures for the Administration of Invoices stipulates that the basic contents of invoices include: invoice name, tracking number, serial number and purpose, customer name, bank and account number, commodity name or business item, unit of measurement, quantity, unit price, amount in words and figures, drawer, date of invoicing, name (seal) of invoicing unit (individual), etc.
2. What is the classification code of the invoice? Invoice classification code is a set of 12 digits set according to certain rules to facilitate invoice identification, which is uniformly printed on the first line in the upper right corner of the invoice. Invoice classification code is an important symbol to distinguish between old and new invoices. 3. What's the invoice number? Invoice number is to facilitate the management of invoices and prevent illegal acts such as forgery of invoices. The 8-digit serial number set on invoices according to certain legal provisions is uniformly printed in the upper right corner of invoices and arranged below the classification code.
4. What is a "professional invoice"? Professional invoices refer to the deposit, loan, remittance and transfer vouchers and insurance vouchers of state-owned financial and insurance enterprises; Stamps, postal orders, telephone bills and telegraph receipts of state-owned post and telecommunications enterprises; Ship tickets, cargo tickets, etc. State-owned railways, civil aviation enterprises and state-owned highway and water transport enterprises belonging to the transportation department. 5. What is the national unified invoice producer seal? The unified national invoice producer seal is the legal symbol for tax authorities to manage invoices, and its shape, specifications, content and printing color are stipulated by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC).
The current "Invoice Producer Seal" is oval, with the words "National Unified Invoice Producer Seal" engraved on the upper ring and the words "State (or Local) Tax Bureau Producer" printed, with the full name or abbreviation of the province (city, district) and city (county) where the invoice producer tax authority is located engraved in the middle, in block letters, and the printing color is big red. Unless approved by the State Taxation Bureau of People's Republic of China (PRC) or the State Taxation Bureau of People's Republic of China (PRC) province, autonomous region and municipality directly under the Central Government and the local taxation bureaus of provinces, autonomous regions and municipalities directly under the Central Government according to their respective functions and duties, invoices shall be stamped with a unified national invoice producer seal.
However, the professional invoices of state-owned financial, insurance, post and telecommunications, railways, civil aviation, highways and water transport units can be managed by the relevant competent departments of the people's governments of the State Council or provinces, autonomous regions and municipalities directly under the Central Government with the approval of the State Taxation Bureau of People's Republic of China (PRC) or the branches of the provinces, autonomous regions and municipalities directly under the Central Government, without overprinting the invoice producer seal of the tax bureau. However, the professional invoices contracted or leased by the above-mentioned units to non-state-owned units and individuals or used in the form of state-owned private enterprises, as well as other invoices of the above-mentioned units, should be overprinted with the invoice producer seal and included in the invoice scope under the unified management of the tax authorities.
Special invoices are different from ordinary invoices. In addition to the functions and functions of ordinary invoices, special invoices are also important vouchers for taxpayers to calculate the tax payable. Compared with ordinary invoices, there are the following differences: (1) Special invoices with different scope of use are generally used for the production and operation of VAT taxable items among ordinary taxpayers; Ordinary invoices can be used for all business activities of all taxpayers, including of course the VAT taxable items produced and operated by ordinary taxpayers. (2) Ordinary invoices with different functions are just a commercial voucher, while special invoices are not only a commercial voucher, but also a tax deduction voucher.
(3) Special invoices with different denominations should include the contents recorded in ordinary invoices, and also record the tax registration numbers, addresses, telephone numbers, bank accounts and tax amounts of the buyers and sellers. (four) different special invoices should have both ordinary invoices and tax deduction certificates.
(5) The reflected prices are different. The price reflected in the ordinary invoice includes tax, and tax and price are not separated; The special invoice reflects the price excluding tax, and the tax price is filled in separately. Small-scale VAT taxpayers and non-VAT taxpayers may not purchase and use special VAT invoices.
Therefore, it is the same to issue ordinary invoices and special invoices to calculate VAT. However, if the buyer meets the deduction conditions for issuing special invoices (for example, the buyer is a general taxpayer and has made the deduction within the prescribed time limit and has not purchased the goods that cannot be deducted), the input tax can be deducted, while the ordinary invoices can not be deducted except for agricultural products invoices, transport invoice and small purchase tax control machines. )。
3. Foreign trade SOHO invoice knowledge
1. Without additional tickets, there will be no export tax rebate.
2. There are many tax rates for ticket increase, such as 17% and 6%.
3. Not only ordinary taxpayers can issue additional tickets, but also small-scale taxpayers can issue them on their behalf.
In the export link, foreign trade companies, as exporters, only accept price increases, and have never heard of foreign trade companies increasing prices for other companies.
5. The name on the VAT invoice must be consistent with the name on the yellow pages and white pages of the customs declaration checklist. The unit should also be consistent with the return form of the customs declaration verification form, otherwise it will encounter trouble in the tax refund process.
6. The VAT invoice must be issued within 3 months from the date of customs declaration and export, otherwise the tax refund cannot be made (no holiday can be deducted on this day).
7. VAT invoices must be certified. However, in some areas (such as some places criticized by State Taxation Administration of The People's Republic of China), due to the serious phenomenon of issuing invoices on behalf of foreign trade companies, the IRS where some foreign trade companies are located requires that such invoices must be processed by mail (that is, the IRS where the invoice factory is located is required to provide a certificate to the IRS where the foreign trade company is located to prove that the invoice is true and effective).
8. The total amount of tax included in the VAT invoice and the total amount of offshore dollars in the customs declaration must be lower than the foreign exchange cost and exceed the foreign exchange cost. Write a statement to the IRS if it's light, but it can't be returned if it's heavy.
9. Regular foreign trade companies must issue VAT invoices for exporting goods. Otherwise, you have to pay taxes and be fined.
10, the factory issued an invoice to the foreign trade company, and the foreign trade company has recorded it. Then legally prove that your foreign trade company has received the same amount of goods and must fulfill its obligation to pay the same amount of goods. If there is a dispute at this time, such as foreign exchange failure or factory goods problem, the foreign trade company will lose the lawsuit. Numerous examples have proved this point, and have been proving it. It's really easy for the factory to sue the local court and then deal with your foreign trade company with an account number or something. Therefore, when encountering these problems, everything must be solved before the invoice is recorded. Otherwise you will regret it.
1 1. In principle, if a batch of goods is declared with multiple verification forms, separate invoices should be issued. Otherwise, please refer to Article 8 for the consequences.
Remember: don't mess with national laws.
12, you can't get a tax refund without adding a ticket, and adding a ticket may not necessarily get a tax refund. For many products with a tax rebate of 0, the IRS has to ask you to reissue a ticket, or you will be fined.
13, self-operated export factories do not need extra tickets.
14. How does foreign trade SOHO prove that your factory can increase invoices? Generally, you should ask him to provide proof of general taxpayer qualification. Such a factory can issue additional tickets by itself, and small-scale taxpayers should also ask him to provide corresponding certificates.
Who can help me? I have a few small details about foreign trade: please answer them in detail.
These are basic problems, and you must be familiar with these things if you want to do foreign trade.
1. Factories that are not ordinary taxpayers can go to the tax bureau to fill out the application for special VAT tickets. Foreign trade companies want VAT stamps, because extra tickets can be refunded.
This is aimed at individuals or companies that want to do foreign trade but have no import and export rights. Affiliation means that you do business with customers in the name of' affiliate' company, which is convenient for companies without import and export rights to open letters of credit, collect foreign exchange and refund taxes. Generally, the agency fee or commission is charged according to the points.
It depends on the specific situation to add this to the invoice. The non-VAT bill you mentioned is useless for tax refund. We can think that your question now is: Why do you want to add N points instead of 17 points on the basis of not invoicing? Answer: 1. Because VAT is a turnover tax, it can be deducted with VAT input ticket. A seasoned boss will first calculate his due profit, then calculate the tax paid for additional tickets, and then add this tax to the unpaid price, which is equivalent to transferring the tax obligation to the buyer. 2. Find someone to buy VAT invoice deduction. The specific cost increase also needs specific accounting. (Generally, the invoiced price is +6%~8% of the unbilled price. I also met one that added 10%. Hehe)
4. Operation method of factory without import and export right: 1. Find a foreign trade company as an export agent, and 2. Find a freight forwarder to pay for the export. I want to know what you mean by special invoices. It's probably a commercial invoice, so don't worry too much. Those who have not operated can find a foreign trade company agent or directly find a freight forwarder to pay the export payment. It's hard to say yet.
5. The same, still pay the bill or find a foreign trade company agent. The advantage of paying the bill is that there is no need to invoice, and of course there is no tax refund. There is basically no big risk, unless the customs gives you trouble with the forwarder. So freight forwarding is very important. It's a little troublesome for foreign trade companies to act as export agents, but they can get tax rebates. Of course, the agency fee should be discussed with the foreign trade company.
good luck