(1) The receipt and payment time of the returned invoice shall not exceed the month when the seller issues the invoice;
(two) the seller did not copy the tax and did not keep an account;
(3) The authentication of the buyer fails or the authentication result is "Inconsistent authentication of taxpayer identification number" or "Inconsistent authentication of special invoice code and number".
2. Does not meet the conditions for invalidation:
1. The buyer has been certified by the buyer to fill in the application form.
(1) Certification passed:
(1) Fill in the application form with the competent tax authorities, and the tax authorities will return the notice (in triplicate, one for the buyer, one for the seller and one for the tax).
(2) Give the notice to the seller, and transfer the input tax according to the seller's red-ink invoice and notice.
(2) The authentication result is "Inconsistent taxpayer identification number authentication" and "Inconsistent special invoice code and number authentication";
(1) The corresponding blue special invoice information should be filled in the application form. Other same as above.
② Inform the seller that the input tax shall not be deducted or transferred out.
2. If the buyer is not certified and the goods purchased are not within the scope of VAT deduction, the buyer shall fill in the application form.
Fill in the specific reasons and the information corresponding to the special invoice in blue on the application form, and the competent tax authorities will issue a notice after reviewing it. The buyer will not transfer the input tax.
3. If the buyer fails to pass the certification, the seller shall fill in the application form.
(1) The seller shall fill in the application form to the competent tax authorities within the certification period of the special invoice, fill in the specific reasons and the information corresponding to the special invoice in blue on the application form, and provide the written materials issued by the buyer, explaining the reasons for rejection, specific wrong items and correct contents, and send a notice to the competent tax authorities after examination and confirmation. The seller shall issue a special red invoice and notice.
buyer
1. If the buyer's certified VAT invoice needs to be issued with a negative invoice due to return or invoicing error, the buyer shall apply for a negative invoice.
2. If the special invoice deduction stamp and invoice stamp cannot be certified, the buyer shall fill in the Application Form for Issuing Special VAT Invoice in Red Letter, fill in the specific reasons and the corresponding special blue invoice information on the application form, and the competent tax authorities shall issue the Notice for Issuing Special VAT Invoice in Red Letter after review. The buyer will not transfer the input tax.
3. If the goods purchased by the buyer do not fall within the scope of VAT deduction, and the special invoices obtained are not authenticated, the buyer shall fill in the application form, fill in the specific reasons and the information corresponding to the special invoices in blue on the application form, and the competent tax authorities shall issue a notice after examination. The buyer will not transfer the input tax.
seller
The seller's application for issuing a negative invoice (provided that the invoice is not certified and the invoice is within the certification period of 180 days) is as follows:
1. If the buyer refuses the special invoice due to an error in invoicing, the seller shall fill in the application form to the competent tax authorities within the certification period of the special invoice, and fill in the specific reasons and the information of the corresponding special invoice in blue.
2. If the special invoice is not delivered to the buyer due to billing errors and other reasons, the seller shall fill in the application form to the competent tax authorities within the month following the issuance of the wrong special invoice, and fill in the specific reasons and the information of the corresponding special invoice in blue on the application form, and provide the written materials issued by the seller to explain the specific reasons, the specific items of the error and the correct contents.
In case of sales return or sales discount, in addition to handling it according to the provisions of the Notice, the seller should also submit a copy of the corresponding accounting voucher for this business to the competent tax authorities for the record after issuing a special red invoice.
exceptional case
(1) If the invoice is entered incorrectly due to the buyer's information (including tax number, name, address, etc.). ), in addition to the original certificate, a copy of the buyer's tax registration certificate is required.
(2) If the name given by the seller to the buyer is incorrect and should be given to Company A and Company B, the enterprise with the company name on the invoice shall issue a certificate, indicating the invoice code and number, indicating that the company has not done this business with the seller, and promise that the invoice will be certified and deducted; The buyer who should actually receive the invoice issued a certificate stating that the company purchased the goods from the seller, but did not receive the invoice.
(3) If the name of the buyer's company changes, it is required to provide a copy of the name change letter issued by the other party's industrial and commercial bureau and affix the official seal of the other party.
(4) If the unit price, quantity and name of the invoice are incorrect, a copy of the original order and the official seal shall be provided in addition to the voucher.
(5) In case of repeated invoicing, a copy of the previous invoice shall be provided in addition to the above information. [ 1]
Relevant laws and regulations
Notice on Issuing Special Invoices for Red-ink Value-added Tax
Business overview
For general taxpayers who have obtained special VAT invoices, if the sales are returned or invoiced incorrectly, but they do not meet the cancellation conditions, or sales discounts occur due to partial sales returns, the buyer shall fill out the Application Form for Issuing Special Red VAT Invoice, and the competent tax authorities of the buyer shall issue the Notice for Issuing Special Red VAT Invoice after review, and the seller shall issue a red-ink invoice based on the Notice for Issuing Special Red VAT Invoice provided by the buyer; For the seller's application, the competent tax authorities of the seller can directly issue the Notice of Issuing Special Invoices for Red-ink VAT according to the Application Form for Issuing Special Invoices for Red-ink VAT filled out by taxpayers. The seller shall issue a negative output in the anti-counterfeiting tax control system, and the red-ink special invoice shall correspond to the Notice on Issuing Red-ink Special VAT Invoice.
legal ground
Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Revision (Guo Shui Fa [2006]156)
Supplementary Notice on Amending the Provisions on the Use of Special VAT Invoices (Guo Shui Fa [2007] 18)
Taxpayer provides main table
1 red-letter application form for issuing special VAT invoices.
Taxpayers provide information
1. If the buyer refuses the special invoice due to billing error, the seller shall provide the written materials issued by the buyer, explaining the reasons for the rejection, the specific wrong items and the correct contents.
2. If the special invoice has not been delivered to the buyer due to invoice errors and other reasons. , provide written materials issued by the seller, explaining the specific reasons, specific items and correction contents of the error.
Time limit requirement
1. If the buyer refuses to issue a special invoice due to invoicing error, the seller must fill in the Application Form for Issuing a Red-ink Special VAT Invoice to the competent tax authorities within the certification period of the special invoice (from the date of issuing the special invoice 180 days).
2. If the special invoice is not delivered to the buyer due to billing errors and other reasons, the seller shall fill in the Application Form for Issuing Red-ink Special VAT Invoice to the competent tax authorities within the month following the issuance of the wrong special invoice.
Commitment time limit
Provide complete information, fill in the content accurately, complete procedures, and meet the conditions on the spot.
working standard
1. Audited
(1) The competent tax authorities shall review the Application Form for Issuing Special VAT Invoices in Red Letter and the written materials filled out by the buyers and sellers according to the following four situations:
(1) If the special invoice deduction form and invoice form cannot be authenticated, review the specific reasons in the Application Form for Issuing Special VAT Invoice in red and the corresponding special invoice information in blue.
(2) If the goods purchased by the buyer are not within the scope of VAT deduction, and the special invoice obtained is not authenticated, the buyer shall fill in the specific reasons and the corresponding blue-ink special invoice information in the Application Form for Issuing Red-ink Special VAT Invoice.
(2) If the audit finds that the submitted materials are incomplete, doubtful, not stamped as required, and the contents are not in conformity with the provisions, the taxpayer shall be informed to make corrections at one time.
approve
After the verification is correct, the competent tax authorities will issue the Notice of Issuing Special VAT Invoice on the spot. If the tax authorities need to issue red-ink special invoices for small-scale taxpayers, they shall submit the Notice on Issuing Red-ink Special Invoices for VAT to the tax authorities for the second time.
3. Data archiving
How to issue
Article 34 of Chapter 4 of the Detailed Rules for the Implementation of the Measures for the Administration of Invoices stipulates that if it is necessary to issue a red-ink invoice after the invoice is issued, the original invoice must be withdrawn and marked as "invalid" or a valid certificate from the other party must be obtained; In case of sales discount, a new sales invoice shall be issued after the original invoice is recovered and marked as "invalid". According to this article, the handling opinions on filling in the red-ink invoice of local tax are as follows:
Situation 1. If the consignee does not handle the accounts properly, the invoice can be returned.
Processing 1: If the invoice is not paid off, it is not necessary to issue a red-ink invoice. You can claim the copies of invoices issued from the labor service recipient, and mark the words "invalid" on all copies of invoices as a voucher to deduct the current labor income, and then reissue the invoices according to the paid-in amount.
Treatment 2: If the invoice has been paid off, a red-ink invoice is required. You can claim the issued invoice from the labor service recipient, and mark the word "invalid" on the invoice. When issuing red-ink invoices according to the recovered invoices, all copies are required to be copied. Stub copy, deduction copy and invoice copy of scarlet letter invoice shall not be torn up. The deduction copy and invoice copy of the blue-ink special invoice should be attached to the back of the red-ink special invoice copy, and the storage place of the blue-ink special invoice and the red-ink special invoice copy should be indicated on it as the basis for issuing the red-ink special invoice.
In case 2, if the payee has already handled the account, the invoice cannot be returned.
A red-ink invoice should be issued with a copy of the invoice and relevant certificates (stamped with the official seal of the unit or the personal signature and ID number of the consumer). All copies are required to be copied and printed at one time. Stub copy, deduction copy and invoice copy of red-ink invoice shall not be torn off, and the information provided shall be posted on the back of red-ink special invoice copy.
How to write XX Tax Bureau in the application form for issuing special VAT tickets by general taxpayers:
Due to the needs of XXXX, our company needs to issue special invoices for value-added tax, and X copies of XX edition are required every month. Please approve.
Hereby apply
XXXX company
Date, year and month
How do general taxpayers pay VAT for building decoration? For enterprises that adopt the general tax method for building decoration, the VAT rate is 1 1%, and the input can be deducted.
For enterprises adopting simple tax calculation method, the VAT rate is 3%, and the input cannot be deducted.
Where do ordinary taxpayers pay VAT? Now they usually declare online, and the tax bill is printed by the deduction bank. You can get it from the bank.
If online declaration is not implemented, it will be printed in the tax declaration window of the tax hall.
How do banks punish general VAT taxpayers for skipping tickets? Cheque bounce generally refers to the behavior that the bank can't cash the check because there is no money in the checking account, so as to send the blank check back to the cheque holder. But now it has also been extended to "deferred payment". I don't know what kind of "bounce" you belong to Generally speaking, the person who writes this bad check will only be fined, usually 5% of the face value, but not less than 1000 yuan. But if you take the initiative to communicate with the bank, this can still be discussed.
How do ordinary taxpayers teach value-added tax 1 when buying second-hand goods? Enterprises that specialize in selling second-hand goods, that is, second-hand goods recycling companies, collect value-added tax at a reduced rate of 2% according to a simple method when selling second-hand goods. Therefore, when buying second-hand goods, no matter what kind of invoices are obtained, including special invoices for value-added tax and ordinary invoices, the input tax cannot be deducted by the ticket.
2. To sell secondhand goods overseas, VAT shall be levied at a reduced rate of 2% according to the simple method:
For example, Company B is a VAT taxpayer specializing in secondhand goods. It bought a batch of secondhand goods on April 20 15 10 and sold them on April 20 15/0. The price is 103 yuan (including tax), so company b should calculate the payable value-added tax = 103.
How do you say value-added tax and ordinary taxpayers in Japanese? VAT-
Pay tax increase (ふかかちぜぃ)
Ordinary taxpayers-
General taxpayer (ぃっぱんてきなのぅぜぃしゃ)
Value-added tax, ordinary taxpayer, management problem. . . . . . 1. If the specific content is too complicated and it seems that you are not studying tax law, you may not understand it. You can only explain the basic concepts to you according to the questions you ask.
2. The so-called value-added tax is a kind of turnover tax and the largest tax in China, which is suitable for selling goods and providing processing, repair and replacement services. In other words, as long as you sell goods or provide processing, repair and replacement services in China, you need to pay this tax, except for the tax-free scope. Don't ask me about tax exemption. Baidu, who answers questions, can't let go. )
3. General taxpayers are one kind of VAT taxpayers, and VAT taxpayers are generally divided into two categories, small-scale taxpayers and general taxpayers. The current value-added tax regulations are divided according to sales volume, and they are all the same at the beginning of tax registration. They are all small-scale taxpayers, and the collection rate is 3%. When your sales exceed 500,000 for industrial enterprises and 800,000 for commercial enterprises, you are recognized as a general taxpayer, and the tax rate is 17%. You must ask why it is so high. We'll say it on the invoice.
4. Invoices: Invoices in China are now mainly divided into two categories, namely, VAT invoices, business tax invoices and export invoices. You have to understand that the rest are not invoices, and invoices are easier to distinguish. What is written with an invoice is called an invoice; if it is not written, it is not an invoice. Except for the fake invoices.
The main function of invoices is that goods or services provided by China are legal. You said that your purchase is legal, and it is also legal for others to provide you with services. Must be based on invoices. The Inland Revenue Department recognizes this because State Taxation Administration of The People's Republic of China is the competent authority of invoices.
Now let me explain the above problems to you. Why is the tax rate of general VAT taxpayers 17%? After being recognized as a general taxpayer, if you issue invoices, you need to use the invoicing machine to issue special VAT invoices and general VAT invoices. In addition, you must pay a special VAT invoice when purchasing goods, because after becoming a general taxpayer, your actual tax payment will become = your invoiced amount * 17%-.
The above is a simple explanation for your question. If we need to communicate again, I have my QQ number in my space.
Personal opinion, for reference only.
Does the general taxpayer of VAT have to apply for accreditation to obtain VAT income or can obtain VAT income to apply for accreditation of general taxpayer jh0759:
It is recognized that the previous income is the value-added tax income calculated by small-scale taxpayers, and the tax is paid at the rate of 3%. Only the tax authorities can apply for issuing 3% VAT invoices. After the general taxpayer of value-added tax is recognized, the income of value-added tax is calculated according to the general taxpayer of value-added tax, and the tax is calculated and paid according to the tax rate of 17%, and a special invoice of 17% can be issued by itself.
Supplementary question: It depends on your business scope. If there is VAT taxable income, whether it is recognized as a general taxpayer or not, it should be VAT income, but the tax payment method is different. It is suggested that the value-added tax income should be confirmed first and then taxed at the rate of 3%. Of course, if you bend the rules before reaching 800,000 yuan, you can definitely be recognized as a general taxpayer, that is, you can be recognized as a general taxpayer without reaching the standard.
How do ordinary taxpayers deduct VAT? What is the process? After the general taxpayer obtains the special VAT invoice for the purchased goods, he can go to the IRS or the scanner of his unit for authentication, and then he can deduct it. Regular general taxpayers can deduct in the current month (temporary general taxpayers in some areas during the counseling period must be certified last month and deducted in the second month)
It must be deducted according to the tax rate on the obtained special VAT invoice, and the general tax rates are 13% and 17%.