For small-scale taxpayers in 2023, issuing ordinary invoices is one of the common business operations. When receiving the buyer's purchase application, small-scale taxpayers need to issue ordinary invoices after selling goods or providing services to the buyer. In this process, we need to pay attention to the following points: 1. Fill in ordinary invoices: When filling in ordinary invoices, small-scale taxpayers need to fill in the contents and formats stipulated by the tax authorities, including basic information, invoice details, total amount, tax rate and tax amount. After the invoice is issued, it shall be filed for future reference as required. 2. Invoice reimbursement: When small-scale taxpayers reimburse ordinary invoices, they need to review, approve and keep accounts according to regulations. The reimbursement amount should be consistent with the amount issued by the buyer, including the buyer's name, buyer's tax number, invoice number, invoice date, seller's name, tax number, commodity or service name and other information. It should be indicated on the reimbursement document. When you keep accounts, you should make the accounts clear and write them down in the ledger. 3. Tax deduction: When small-scale taxpayers deduct the tax on ordinary invoices, they need to judge according to the nature, use and relevant tax policies of the goods or services purchased by the buyer. For the tax amount that can be deducted, it is necessary to fill in the declaration form in accordance with the provisions of the tax law and submit it to the tax department for review. After the examination and approval, the tax deduction can be made in the next declaration. 4. Accounting treatment: After issuing ordinary invoices, small-scale taxpayers need to conduct accounting treatment and filing in accordance with the provisions of the tax law to ensure that the accounts are clear and accurate. Including invoice filing, business ledger, warehousing accounting, financial statements, etc.
How do small-scale taxpayers deal with the problem that tax cannot be deducted because of the loss of invoices? Small-scale taxpayers who cannot deduct the tax amount due to the loss of invoices may submit relevant supporting documents to the tax authorities and apply for tax refund. The specific tax refund amount shall be consistent with the original tax amount that has not been deducted, and shall be declared and paid in accordance with the relevant tax laws. If you don't declare or declare falsely, you will face tax punishment. Therefore, small-scale taxpayers need to strengthen the management and custody of invoices to avoid problems such as loss.
When small-scale taxpayers issue ordinary invoices in 2023, they need to fill in the format and content stipulated by the tax authorities, and review and keep accounts when reimbursing and deducting. At the same time, it is necessary to handle and record the accounts in accordance with the provisions of the tax law to ensure that the accounts are clear and accurate. If in doubt, you should consult the tax authorities or professional financial advisors in time to ensure compliance with relevant tax policies and laws and regulations.
Legal basis:
Article 8 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection * * * Taxpayers and withholding agents have the right to know the provisions of national tax laws and administrative regulations and information related to tax payment procedures from the tax authorities. Taxpayers and withholding agents have the right to ask the tax authorities to keep their information confidential. The tax authorities shall keep the information of taxpayers and withholding agents confidential according to law. Taxpayers have the right to apply for tax reduction, exemption and refund according to law.