From September, the new value-added tax invoice policy and the new version of the declaration form are officially implemented!
Invoicing must be implemented in accordance with the new regulations. If the accountant receives an invoice that does not meet the regulations, it must be returned immediately, otherwise will have to bear the loss. What should I do if I receive a non-compliant invoice?
0.1 Important! The new invoice regulation is coming in September!
Remind you again: the tax bureau is strictly investigating! Pay special attention to 16% and 10% invoices!
Tax authorities at all levels should rely on the invoice data collected in the value-added tax invoice management system to track and monitor the issuance of taxpayers’ invoices, and take targeted measures accordingly. Services and management measures.
For the issuance of a large number of old tax rate invoices, etc., it is necessary to analyze and judge.
0.2 When you receive an invoice, you must check 7 areas!
1. Is the buyer’s " taxpayer identification number " filled in the invoice?
2. Is the tax rate applicable right?
3. Does the invoice content match the actual business?
4. General invoices for office supplies, food, etc. will not work!
5. Irregular invoice stamps will not work!
6. Invoices for general office supplies, food, etc. must be attached with the "Selling Goods or Providing Span2span Taxable Services List" issued by the tax control system, plus a special invoice stamp, all printed on A4 paper No way!
Seven, open a list of training meetings,Must be issued by the hotel system or sales system, and stamped with the invoice special seal , the list issued by other channels is invalid!
0.3 Four kinds of question and answer do not need to fill in the taxpayer's identification number
Does the ordinary invoice issued to an individual require the other party’s ID number?
No. 16 Announcement Article 1 Paragraph 1 stipulates that the buyer is For enterprises, when requesting ordinary VAT invoices, shall provide the seller with the taxpayer identification number or unified social credit code.
Therefore, Announcement 16 does not apply to the issuance of ordinary invoices to individuals.
The purchaser is a government agency or public institution. Do you only fill in the name of the invoice?
No. 16 Announcement Article 1 Paragraph 1 clearly states that the “enterprise” mentioned in this announcement includes companies, non-corporate enterprises, legal persons, and enterprise branches Institutions, sole proprietorships, partnerships and other enterprises.
Therefore, Announcement No. 16 does not apply to the issuance of invoices to non-enterprise units in government agencies and institutions.
Can I get reimbursement for ordinary invoices without the taxpayer identification number?
According to the statement in Article 1, Paragraph 1, of Announcement 16, obtain ordinary invoices issued after July 1, 2017.
If the taxpayer identification number is not filled in, it is an invoice that does not meet the requirements and cannot be used as a tax voucher for tax-related business, such as tax calculation, tax refund, credit, etc.
Foreign customers have no information, how to fill in the invoice of the exporting company?
If the purchaser is a foreign customer, the provisions of Announcement 16 are not applicable.
0.4 What should I do if I receive a non-compliant invoice?
supplementary invoicing
Non-compliant invoices obtained by enterprises cannot be used as deduction voucher.It will bring losses to the enterprise, so the seller must be re-invoiced. The State Administration of Taxation stipulates:
Enterprises should obtain but not obtain invoices, other external vouchers, or obtain non-compliant invoices, non-compliant other external vouchers, if the expenditures are real and actually incurred, shall make a final settlement in the current year Before the end of the clearing period, the other party is required to reissue, exchange invoices, and other external vouchers.
Invoices and other external vouchers after reissued or reissued meet the requirements, they can be used as pre-tax deduction vouchers.
It is worth noting that the company must find the real seller to exchange for the invoice. If the original invoice is a third party, and then find the original invoice to issue the invoice, it violates the authenticity, legality and relevance of the pre-tax deduction voucher In principle, cannot be used as a voucher for company A's pre-tax deduction.
Special circumstances where cannot be reissued
During the process of reissuing, exchanging invoices, and other external documents, the business license was cancelled, revoked, or revoked according to law by the other party, and it was deemed as abnormal by the tax authority as . Account cannot be reissued, exchanged for invoices, or other external vouchers due to special reasons.
can verify the authenticity of the expenditures with the following materials, and the expenditures are allowed to be deducted before tax:
(1) Proof materials that cannot be reissued, exchanged invoices, and other external vouchers;
(2) Contracts related to business activities Or agreement;
(3) Payment vouchers for non-cash payment;
(4) Proof of cargo transportation;
(5) Internal vouchers for goods in and out of storage;
(6) Corporate accounting Records and other information.
.-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-