Goodbye, paper invoice! Fully digital electronic invoices are fully rolled out! The Taxation Bureau just notified! It will be officially implemented from August 28th. This is a relatively milestone thing. As a financial taxman, there are many things that need to be learned and prepared for all-electric invoices. The editor will choose some key points for you to talk about.
1. Compared with the previous traditional paper invoices and electronic invoices, all-electric invoices have the following advantages:
1. Invoice information is fully digitalized, realizing the electronicization of all areas, all links and all factors invoices.
2. Comprehensive simplification of the invoice process:
① Zero pre-order invoices, invoices can be issued without tax control equipment
② Invoices can be issued without verification of the number of tickets
③ An enterprise can be issued by determining the total invoice amount, and the invoice amount can be adjusted dynamically.
④ You can issue invoices when you have the Internet, and you can log in to the web page, client or mobile APP to issue invoices.
3. The invoice layout has been fully simplified, and the face elements have been redesigned to simplify the information of the buyer and seller. You only need to fill in the taxpayer identification number and taxpayer name; the joint order is fully simplified, and there is no joint order for the unanimous ticket; the payee and reviewer column have been completely cancelled. The invoice is automatically delivered. Taxpayers can automatically deliver the full-electric invoice through the tax digital account of the electronic invoice service platform, or they can deliver the full-electric invoice by themselves through email, QR code, etc.
5. The problem of reimbursement of electronic invoices is completely solved. Taxpayers can mark the invoice account mark through the electronic invoice service platform to avoid repeated account recording.
6. The processing process of red invoices is simplified. If the invoice is not recorded, the full amount of red is directly red. When the invoice has been recorded, both the seller and the purchaser can submit a red invoice application.
2. Invoice supervision will inevitably become stricter in the future. Remind everyone to pay attention: Be careful in the following 9 situations.
1. Repeated invoices are tax deducted
. Some companies believe that they are all electronic invoices now, and it doesn’t matter if I print them repeatedly to make tax deducted. Anyway, the tax bureau can’t find out if it is checked. If you think so, I can only hehe.
Cash Tax Fourth Period + the arrival of the nationwide unified electronic invoice service platform, the problem of asymmetry in invoice information has been solved. What is your data? The Tax Bureau may know better than you.
2. A large number of corporate invoices are for personal invoices
. If it is not a company that directly connects to consumers, a large number of personal invoices are issued for a long time; there are a large number of personal invoices that are reimbursed for accounting; there is no need to say that these are all the key points of inspection!
3, invoice increments and abnormal increase
The actual operation is seriously inconsistent with the invoice volume; it changes abnormally compared with the same industry, etc.
4. Frequently invalidate invoices; most invoices are issued at the top;
invoices are frequently invalidated; there are a large number of invoices that are red-for-month; the full amount of invoices is obviously high, etc.
5, fee invoice abnormalities
Refueling fees, travel expenses, conference fees, consultation fees, service fees, training fees, etc. are abnormal invoices, which are seriously inconsistent with the business situation.
6. The invoice content issued does not match the actual content
. The company sells steel, but the issuance is furniture; 10 goods are sold, and 20 invoices are issued; it should be issued to Company A and Company B, etc., so don’t do this again in the future.
7. Buy invoices
Some companies think of buying invoices when they lack costs, but they don’t know that the little tax you save is not enough to fine.
and buying an invoice is a false invoice, and you may even be criminally responsible.
Even if you leave the account and sign a contract, the logistics flow cannot be consistent, and every check is accurate.
8. Folio and ring invoice
is based on the fact that there is no real business. I will open it for you, you will open it for me or add a third party. Although they are all closed-loop deductions and eventually they have not paid less taxes, they will still be treated as false invoices if they are deferred.
9. Looking for invoices everywhere to deduct tax
Some companies really use "tax avoidance" to the extreme in order to pay less taxes.
For example: Employees’ salary is 7,000 yuan, of which 2,000 yuan must be given a ticket to get a salary. In the long run, will your company’s expenses be abnormal?
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-