Just fill in the special VAT invoice. Can the drawer identify it? 1. If so, this matter will not affect the invoice authentication operation;
2. However, based on the standard requirements of invoice management, the invoice is incomplete, which belongs to the act of not issuing invoices in accordance with the relevant provisions of the invoice management measures, and there is a certain tax risk (defined as illegal original documents), which is usually not accepted by the payer;
3. The above is for reference only, please verify and operate according to law.
The invoicing date of the special VAT invoice is 20 13 12.30. Can this invoice be authenticated? The invoicing date of the special VAT invoice is 20 13 12.30, and this invoice can still be authenticated.
The current certification period is 180 days from the invoice date. It will expire in about 1 month, so go to the certification quickly.
The drawer of the special VAT invoice is the drawer. Can it authenticate 1? For the matters mentioned in the title, as long as other matters involved in the invoice meet the legal requirements, the invoice can be certified normally;
2. System authentication generally does not distinguish the writing of the drawer's name. Simply put, the drawer is preset as: surname Kay, conductor, that's all;
3. However, judging from the prudence and the standard of invoicing, this matter is suspected of violating the rules and has not been invoiced truthfully (the name of the drawer has not been filled in truly);
4. The above is for reference only, please verify and operate according to law.
Special VAT invoice will be issued in February, and the tax number will be used in March. Can you identify it? The special invoice has the taxpayer's tax number, but how to open it without it? Certification is too advanced!
The combination of three certificates changed the tax number. Can the special VAT invoice of the old tax number be certified to deduct the special funds obtained by the taxpayer who changed the tax number and the old tax number? Tickets can continue to be certified and deducted, including scanning authentication and verification authentication of invoice confirmation platform; If one window does not match when reporting after certification, you need to go to the lobby for manual comparison and manual card clearing. Special funds required by tax authorities in some areas to issue old tax numbers first? After the ticket is certified, it will be changed, and the specific situation will be implemented according to the requirements of the competent tax bureau.
Can the other party authenticate the special VAT invoice issued by the enterprise after the integration of the three certificates? It should be certified.
Because after the integration of the three certificates, before the IRS, the IRS will prompt tax returns. If the information previously invoiced has been taxed, there will be no problem when the other party authenticates.
Can the special invoice issued by the old tax number be authenticated after the integration of the three certificates? The special invoice issued by the old tax number can be authenticated after the three certificates are integrated, and it is not affected. However, the invoice received by the old tax number cannot be authenticated and needs to be returned to the seller for re-issuance.
Please pay attention to the following matters when changing the tax registration certificate number ~
After the "three certificates in one" or "five certificates in one", the existing taxpayer's business license (tax registration) changes, and it is necessary to go through the formalities of change at the industrial and commercial department. The industrial and commercial department will confiscate the original tax registration certificate and issue a business license of "one license and one yard". After renewal, the license plate number will be upgraded from 15 to 18. Therefore, taxpayers need to go to different departments to change the tax registration certificate number:
1, change the tax registration number (tax department)
Taxpayers who have obtained the "one photo and one yard" registration certificate (photo) should go to the tax authorities for confirmation and change in time.
Because many taxpayers have tax control devices, in order to ensure the consistency of tax control devices and tax registration numbers, after the taxpayer's five certificates are changed, the national tax department will not automatically become a new number, but the taxpayer needs to go to the national tax to change the tax registration number. At present, enterprises that have not handled any invoices in the national tax can log in to the online tax service hall with a certificate to change the tax registration number. However, enterprises that have approved the ticket type in the national tax can only go to the national tax service hall to change the tax registration number.
It is suggested that taxpayers change their tax registration number after completing the declaration at the beginning of the month.
The document stipulates that after the tax authorities of both national tax and local tax change their registration, they will share the information with the other tax authorities, but the taxpayer needs to confirm, so the taxpayer also needs to go to the local tax service hall to confirm the change of tax registration number.
2, the specific process of national tax change tax registration number
The next process is to successfully complete the number change without abnormal card clearing and invoice cancellation.
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Corresponding handling matters
Small duty-free equipment
1. Tax declaration and deduction shall be completed at the beginning of the change month (quarter).
Small tax control device
1. All invoices shall be issued one month (quarter) before the change, and no purchase or invoice shall be issued from the beginning of the change month to the end of the change.
2. At the beginning of the month (season) of change, the newspaper copying, tax declaration, card clearing and deduction shall be completed.
Most people have tax control devices.
1. In the changing month, the system cannot automatically check the old one. All invoices shall be issued one month before the change, and no invoices shall be issued from the beginning of the change month to the end of the change.
2. Complete newspaper copying, tax declaration, card clearing and deduction at the beginning of the change month.
3. The number of the buyer's tax registration certificate obtained by the taxpayer is the deduction of the old tax number. Please verify and complete the deduction before making any changes. After changing the new number, you may not be able to authenticate and need to change the ticket.
4. If the red-letter information form obtained by the taxpayer has not yet issued a red-letter invoice, it should issue a red-letter invoice in time, and it will not be issued after it is changed to a new tax number.
5. Taxpayers in the counseling period shall be "compared first and then deducted" from the customs payment book, and the invoices or customs payment books uploaded in the old period shall be changed after the results are returned to confirm the deduction.
6. Taxpayers can only obtain the new tax number 18 on the second day after the tax control change (pay attention to the billing date), otherwise they will not pass the certification.
Taxpayers without invoices change their numbers in the online lobby:
Taxpayers come to the tax service hall to change their numbers: log in to the online tax service hall with one certificate, select the tax registration module, click "Change three certificates (five certificates)", click "I want to submit a new application" and click to fill in the form. When manually adding the social credit code, pay attention to ensure that it is consistent with the social credit code on the new business license. Pay attention to case sensitivity and avoid spaces. Click "Add Attachment" to upload the attachment (the copy of the new business license must upload the original color photo, and the branch must upload the original color photo of the copy of the head office business license at the same time). After the acceptance is completed and passed, the handler's mobile phone (Beijing mobile phone number is required) will receive SMS notification.
Taxpayers come to the tax service hall to change the number:
After tax declaration, the electronic card user should first cancel the tripartite agreement in the online lobby and bring the following information:
serial number
Data name
1
Agent's ID card
2
Tax registration change form
three
Original and photocopy of business license
four
Golden tax plate (tax control plate)
five
Cancellation of registration form for issuing certificates (with official seal)
Go to the tax service hall to change the tax registration number and reissue the tax control device.
Form download address:
:pan.baidu./s/ 1jIRVaNO
Taxpayer's follow-up matters:
Change the all-in-one card (online or on-site changes can be adopted, and taxpayers are advised to use online changes), re-sign the tripartite agreement on tax treasury and bank, re-carve the special seal for invoices, and taxpayers who open online certification need to re-register online certification information.
Please note: E-card users should first log in to the online tax service hall to cancel the tripartite agreement, then go to the tax service hall to change the tax registration number, change the E-card, then log in to the online hall to confirm that it is the registration number 18, and re-sign the real-time tax payment agreement.
3. Change the bank information and re-sign the tripartite agreement of tax-UnionPay network (banking system).
When opening a bank account, the tax registration certificate number shall be registered as required. After the number is upgraded, you should terminate the old tripartite agreement between tax treasury and bank, and then sign a new tripartite agreement between tax treasury and bank according to the new number 18. For the convenience of taxpayers, you can directly terminate the agreement by logging in with the original number 15. After the registration number is changed, the electronic tripartite agreement can be signed directly in the network hall after the card certificate is also changed. Now, both Bank of Beijing and Industrial and Commercial Bank of China have signed three-way electronic contracts, and even banks don't have to run.
The original tripartite agreement is still valid after some enterprises change their registration numbers, because the tax registration number left by enterprises in the bank has not changed, but when the tax registration number of the bank changes, the tripartite agreement must be re-signed. After an enterprise changes its registration number, it cannot directly cancel the tripartite agreement in the net hall, but it needs to cancel the tripartite agreement in the tax service hall to handle it.
4. Reprint the "Special Invoice Seal" (public security department)
The tax registration certificate number must be engraved in the special seal for invoices. After the serial number is upgraded, the taxpayer shall apply for engraving the seal in time. In addition, other seals of some units may also involve tax number changes, such as the special seal for contracts. Please be sure to replace them in time.
5. Other matters related to number change (statistics bureau, website filing ...)
Taxpayers must go to other departments involved in the tax number and business license to change the tax number and business license one by one. Please don't miss it.
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Before 2065438+0865438+1 October1,the original license will remain valid. After the transition period, all business licenses loaded with unified codes will be used. Therefore, please ask taxpayers to change their photos in time, and also please change their tax registration numbers in time.
In the 20 13 contract, the invoice issued by the other party is a special VAT invoice. Can the invoice be authenticated? The certification period of the special VAT invoice is 180 days, and it cannot be certified after the deadline.