1. Enterprises should declare their income without a ticket before issuing invoices;
2. After late invoicing, select the output project set;
3. Enter the page where the invoice has not been issued;
4. Click Enter, fill in the invoiced amount and tax amount in red plural form, and click Save and declare withholding tax.
After confirming the revenue without ticket, the operation steps of invoicing are as follows:
1. Revenue is not recorded according to whether there are tickets, but according to each transaction. The income without tickets is directly included in the main business income by dividing the payment amount by 1. 17 and then multiplying it by 0. 17, which is tax payable-value-added tax payable-output tax.
2. There is a special entry window in the tax control system, which is used for tax declaration of non-ticket income. This is a normal practice, and the tax bureau certainly welcomes it, not to mention bothering you.
3. Before the income without a ticket is recorded, it is necessary to confirm whether the other party wants an invoice in the future. If it is confirmed that invoicing is needed, you can make income after invoicing to avoid adjustment.
4. Of course, if there is income that has been booked and needs to be invoiced later, you can first reverse the accounting voucher when posting it, and then re-invoice the income, without handling the expenses. However, appropriate adjustments should be made in the tax control system to offset non-ticketing income and increase billing income.
The process of applying for invoices is generally as follows:
1. Confirm the types of invoices to be issued: confirm the types of invoices to be issued as required, such as general VAT invoices, special VAT invoices, unified motor vehicle sales invoices, etc.
2. Provide billing information: provide billing information, such as the buyer's name, taxpayer identification number, buyer's address and telephone number, bank and account number. If it is a special VAT invoice, it is also necessary to provide information such as billing content and tax rate.
3. Invoicing: The invoicing company issues corresponding invoices according to the information provided.
4. Receiving the invoice: After the invoice is issued, the buyer can collect it from the billing unit or send it by express mail.
To sum up, different types of invoice application processes may be different, and the specific operation needs to be determined according to the actual situation. At the same time, it is recommended to provide accurate and complete billing information to avoid being unable to issue invoices due to irregular or incorrect billing information. If in doubt, it is recommended to consult the billing unit or the relevant tax authorities.
Legal basis:
"People's Republic of China (PRC) invoice management measures" article 6.
Any unit or individual can report any violation of laws and regulations on invoice management. The tax authorities shall keep confidential the informants and reward them as appropriate.
essay
The term "invoice" as mentioned in these Measures refers to receipts and payments issued and collected in business activities such as buying and selling goods, providing or receiving services.
Article 5
The types, copies, contents and scope of use of invoices shall be stipulated by the competent tax authorities of the State Council.