How to use the utility VAT invoice collection code?
When collecting water, electricity and gas charges for property disposal, the code should be the code corresponding to the goods collected, such as collecting water gauge and electricity charges. Tap water? 、? Electricity? Fill in the title bar of the invoice goods? Selling electricity? 、? Resale tap water? .
What should I do if I lose more than 3 million invoices?
First of all, the invoice is not authenticated:
1. Handling of lost invoices: use the certification of Bobo invoice deduction linked to the competent tax structure (normal), link Bobo invoice deduction to the accounting voucher, and keep a copy of Bobo invoice deduction linked for future reference. The drawer and the tax bureau do not need special treatment.
2. Handling of lost deduction: You can use Bobo invoice to link to the competent tax structure certification, link Bobo invoice to accounting voucher, and keep a copy of Bobo invoice for future reference. There is no need for the billing unit to handle it, and the tax bureau will deduct the certification according to the invoice form during the certification.
3. Disposal of lost invoice copy and deduction copy: The buyer shall submit a copy of the corresponding blog invoice bookkeeping copy provided by the seller to the competent tax authority for certification. If the certification meets the requirements, the buyer can use the copy of the blog invoice bookkeeping link issued by the local competent tax authority of the seller and the tax statement of the lost VAT blog invoice, which can be used as the VAT output tax deduction certificate after inspection by the competent tax authority of the buyer. The drawer shall copy the invoice, and the tax bureau where the drawer is located shall issue the Tax Declaration Form for Lost VAT Invoice; After verifying the tax item structure of the bill collector, you can apply for the VAT export tax rebate deduction certificate.
4. Disposal of lost accounting voucher: Under normal circumstances, even if the invoice has not been sent after being issued, the billing unit can copy the invoice as accounting voucher; If it has been sent, stamp it once from the golden tax card and get the proof of charge to an account. It does not need to be handled by the tax bureau and the ticket collection unit.
5. Out-of-step treatment: In general, the treatment methods running through 3 and 4 will be combined.
Two. Invoice issuance has been certified:
1. Handling of lost invoices: take Bobo invoice deduction as accounting voucher, and take a copy of Bobo invoice deduction for future reference, and the rest need not be handled separately.
2. Handling of deduction: use a copy of Bobobo's invoice for future reference, and the rest need not be handled separately.
3. Handling of lost invoice and deduction: the drawer must copy the invoice, and the tax bureau where the drawer is located will issue a tax return for lost VAT invoice; After verifying the tax item structure of the bill collector, you can apply for the VAT export tax rebate deduction certificate.
4. Disposal of lost accounting voucher: Under normal circumstances, even if the invoice has not been sent after being issued, the billing unit can copy the invoice as accounting voucher; If it has been sent, stamp it once from the golden tax card and get the proof of charge to an account. It does not need to be handled by the tax bureau and the ticket collection unit.
5. Out-of-step treatment: In general, the treatment methods running through 3 and 4 will be combined.
The drawer and the payee shall complete the communication system for invoice processing and saving, so as to protect the invoice from being lost in all categories; Adopt consistent invoice distribution methods, such as Bomen delivery or other stable mailing methods, and follow up on time to ensure the stability of invoices in the distribution process.
Find the unit that gave you the inspiration ticket. They know how to handle, copy or fax the invoice attachment.
Can I reimburse it with a receipt?
State Taxation Administration of The People's Republic of China promulgated the Measures for the Disposal of Pre-tax Deduction Credentials of Enterprise Income Tax (hereinafter referred to as the Measures), making it clear that invoices are no longer the only tax deduction credentials.
1. Define receipt voucher, internal voucher, separation document, etc. And deduct the voucher before tax, which will reduce the tax burden of taxpayers;
2. Detailed provisions have been made in the aspects of pre-tax deduction, essence filling, striving for, supplementing and renewal of vouchers, which is conducive to consolidating financial disposal and internal control disposal of enterprises and reducing tax risks;
3. In view of the situation that the enterprise has not obtained external vouchers or compliance external vouchers, relief measures have been formulated to protect the legitimate rights of taxpayers.
1. Invoice is still the most critical pre-tax deduction voucher.
Article 8 of the Measures stipulates that:
External evidence refers to the evidence obtained from other units and parts to show the outbreak of expenses when the enterprise is preparing to deal with shocks and other events, including but not limited to invoices (including paper invoices and electronic invoices), financial statements, tax payment vouchers, payment vouchers, separation vouchers, etc.
The reason for this article is that it broadens the scope of pre-tax deduction credentials, as well as financial statements, tax payment credentials, collection credentials, separation credentials and so on. It can also be used as proof of pre-tax deduction, but invoice is still the most critical proof of pre-tax deduction.
Obviously, invoices are vital external evidence, but they are not the only evidence of deduction, which will reduce the tax burden of tax collectors and bookkeepers. The external evidence of pre-tax deduction is as follows:
financial statements
tax payment receipt
Receipt voucher
Separate paper
How to use the utility VAT invoice collection code? What should I do if I lose more than 3 million invoices? Can I reimburse it with a receipt? The small series of account management network has been improved, please see!
How to use the utility VAT invoice collection code?
When collecting water, electricity and gas charges for property disposal, the code should be the code corresponding to the goods collected, such as collecting water gauge and electricity charges. Tap water? 、? Electricity? Fill in the title bar of the invoice goods? Selling electricity? 、? Resale tap water? .
What should I do if I lose more than 3 million invoices?
First of all, the invoice is not authenticated:
1. Handling of lost invoices: use the certification of Bobo invoice deduction linked to the competent tax structure (normal), link Bobo invoice deduction to the accounting voucher, and keep a copy of Bobo invoice deduction linked for future reference. The drawer and the tax bureau do not need special treatment.
2. Handling of lost deduction: You can use Bobo invoice to link to the competent tax structure certification, link Bobo invoice to accounting voucher, and keep a copy of Bobo invoice for future reference. There is no need for the billing unit to handle it, and the tax bureau will deduct the certification according to the invoice form during the certification.
3. Disposal of lost invoice copy and deduction copy: The buyer shall submit a copy of the corresponding blog invoice bookkeeping copy provided by the seller to the competent tax authority for certification. If the certification meets the requirements, the buyer can use the copy of the blog invoice bookkeeping link issued by the local competent tax authority of the seller and the tax statement of the lost VAT blog invoice, which can be used as the VAT output tax deduction certificate after inspection by the competent tax authority of the buyer. The drawer shall copy the invoice, and the tax bureau where the drawer is located shall issue the Tax Declaration Form for Lost VAT Invoice; After verifying the tax item structure of the bill collector, you can apply for the VAT export tax rebate deduction certificate.
4. Disposal of lost accounting voucher: Under normal circumstances, even if the invoice has not been sent after being issued, the billing unit can copy the invoice as accounting voucher; If it has been sent, stamp it once from the golden tax card and get the proof of charge to an account. It does not need to be handled by the tax bureau and the ticket collection unit.
5. Out-of-step treatment: In general, the treatment methods running through 3 and 4 will be combined.
Two. Invoice issuance has been certified:
1. Handling of lost invoices: take Bobo invoice deduction as accounting voucher, and take a copy of Bobo invoice deduction for future reference, and the rest need not be handled separately.
2. Disposal of lost deduction: use a copy of Bobobo's invoice for future reference, and the rest need not be handled separately.
3. Handling of lost invoice and deduction: the drawer must copy the invoice, and the tax bureau where the drawer is located will issue a tax return for lost VAT invoice; After verifying the tax item structure of the bill collector, you can apply for the VAT export tax rebate deduction certificate.
4. Disposal of lost accounting voucher: Under normal circumstances, even if the invoice has not been sent after being issued, the billing unit can copy the invoice as accounting voucher; If it has been sent, stamp it once from the golden tax card and get the proof of charge to an account. It does not need to be handled by the tax bureau and the ticket collection unit.
5. Out-of-step treatment: In general, the treatment methods running through 3 and 4 will be combined.
The drawer and the payee shall complete the communication system for invoice processing and saving, so as to protect the invoice from being lost in all categories; Adopt consistent invoice distribution methods, such as Bomen delivery or other stable mailing methods, and follow up on time to ensure the stability of invoices in the distribution process.
Find the unit that gave you the inspiration ticket. They know how to handle, copy or fax the invoice attachment.
Can I reimburse it with a receipt?
State Taxation Administration of The People's Republic of China promulgated the Measures for the Disposal of Pre-tax Deduction Credentials of Enterprise Income Tax (hereinafter referred to as the Measures), making it clear that invoices are no longer the only tax deduction credentials.
1. Define receipt voucher, internal voucher, separation document, etc. And deduct the voucher before tax, which will reduce the tax burden of taxpayers;
2. Detailed provisions have been made in the aspects of pre-tax deduction, essence filling, striving for, supplementing and renewal of vouchers, which is conducive to consolidating financial disposal and internal control disposal of enterprises and reducing tax risks;
3. In view of the situation that the enterprise has not obtained external vouchers or compliance external vouchers, relief measures have been formulated to protect the legitimate rights of taxpayers.
1. Invoice is still the most critical pre-tax deduction voucher.
Article 8 of the Measures stipulates that:
External evidence refers to the evidence obtained from other units and parts to show the outbreak of expenses when the enterprise is preparing to deal with shocks and other events, including but not limited to invoices (including paper invoices and electronic invoices), financial statements, tax payment vouchers, payment vouchers, separation vouchers, etc.
The reason for this article is that it broadens the scope of pre-tax deduction credentials, as well as financial statements, tax payment credentials, collection credentials, separation credentials and so on. It can also be used as proof of pre-tax deduction, but invoice is still the most critical proof of pre-tax deduction.
Obviously, invoices are vital external evidence, but they are not the only evidence of deduction, which will reduce the tax burden of tax collectors and bookkeepers. The external evidence of pre-tax deduction is as follows:
Financial statements, tax payment vouchers, payment vouchers, resignation vouchers.
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