Invoicing requires information provided by the other company: company name, taxpayer identification number, address, telephone number, bank and account information.
According to the Guide to Issuing VAT Invoices, it is no longer necessary to provide business license, tax registration certificate, organization code certificate, account opening permit, VAT general taxpayer qualification registration form and other related materials when issuing VAT invoices.
When issuing invoices, the invoice header should be consistent with the full name of the enterprise. Moreover, VAT invoices after 20 17 and 1 must have tax numbers, and invoices that do not meet the requirements shall not be used as tax vouchers.
For the company, the invoice is mainly the basis for the company to make accounts, and it is also an important expense certificate for tax payment.
How to invoice the difference tax?
Differential taxation is the policy of business tax, that is, taxpayers deduct the prescribed project price paid to other taxpayers from the total price and extra-price expenses obtained to calculate tax payment.
After the reform, the expenses paid to other taxpayers should be deducted from the output tax according to regulations. However, due to the wide scope of the original business tax deduction, many industries still retain the differential tax after the reform.
Step 1: Click Invoice Management-Invoice Filling Management. Take "special VAT invoice" as an example. In the InvoiceNo. Confirmation interface, select Special VAT Invoice Filling for Invoice Type and Tax Calculation Method for Variance Taxation, and click OK to open the Variance Collection invoice filling interface.
Step 2, enter the coupon information according to the actual situation. After entering the Name of Goods or Taxable Services, the Variance Settings interface will pop up.
Step 3 In the "Variance Settings" dialog box, enter "Sales Amount Including Tax" and "Deduction Amount", and click OK. After the facial information is completely entered and confirmed, click Print.
Note: The collection methods of special VAT invoices are divided into: ordinary collection, difference collection and reduction; The filling method is the same, but it has the characteristics of different modes. Please pay attention to the differences when issuing, so as to avoid mistakes:
(1) "Differential Collection" does not include "Repeated Withdrawal", "Discount" and "List".
(2) "Variance Collection" is displayed as "unit price excluding tax" and "amount excluding tax". Switching between "including tax" and "excluding tax" is not allowed.
(3) After entering the "Difference Collection" page, select the commodity name and bring in the relevant tax rate for users to choose. When there is a second detail, the tax rate should be consistent with the first one. Tax rates of 5% and 1.5% are not allowed.
④ Calculation formula: tax amount = (sales tax included-deduction amount) * tax rate or collection rate /( 1+ tax rate or collection rate) to calculate the tax amount, and calculate the amount according to "amount = sales tax included-tax amount". If the content of Quantity has been filled in at this time, the Unit Price will be calculated according to the value of Amount.
⑤ After filling in the invoice face, click "Print" to print the invoice, and the tax rate will be displayed as "* * *" in the invoice printing interface. The deduction will be saved in the remarks column in the format of "differential tax: deduction." For example, "differential tax: 2000." After deducting the amount, add. "heralds the end.
⑥ Enter the scarlet letter information table module, click the tax type drop-down list and select "differential tax" to enter the scarlet letter information table of differential tax to fill in. After entering the interface, the "Price" button is grayed out. "Amount" and "Unit Price" are tax-free. The ticket information and printing are consistent with the positive number.
⑦ Discount invoices and list invoices are not allowed to be issued when the differential collection is imported into the stationery at the export interface (import is allowed when the tax label in the imported stationery is "2"), and a label of "Deducted Amount" is added to the interface details to check whether the sales amount including tax and the deducted amount are correct in the issuance process. The coding part of imported and issued commodities judges whether the tax bureau code, preferential policies and tax rates are legal.
Policy basis
Announcement of State Taxation Administration of The People's Republic of China on comprehensively promoting the pilot project of changing business tax into value-added tax (State Taxation Administration of The People's Republic of China Announcement No.23, 20 16)
VAT invoice issuing
(2) If the differential taxation method is applied to pay VAT according to the current policies and regulations, and it is not allowed to issue VAT invoices in full (unless otherwise stipulated by the Ministry of Finance and State Taxation Administration of The People's Republic of China), when taxpayers issue VAT invoices themselves or the tax authorities issue VAT invoices on their behalf, the tax-included sales (or tax-included assessment amount) and deduction amount will be entered through the differential taxation invoicing function in the new system, and the tax amount and tax-excluding amount will be automatically calculated by the system, and the words "differential taxation" will be automatically printed in the remarks column, and the invoice issuance shall not be related to other taxable items.
What information do you need to issue a differential invoice? The above explains the company name, taxpayer identification number, address, telephone number, bank of deposit and account information that need to be provided for issuing the difference invoice, and explains the steps of issuing the invoice. If you are not clear, you can consult our Q&A teacher.