The enterprise encounters special situation via regular meeting in opening bill process, need opens rubric bill, although business is common, but the operation rises to often let an accountant however very headache.
Rubric bill cannot be opened at will, produce sales go back, make out an invoice to have only by accident, should tax service is stopped wait for case but do not accord with bill to become invalid condition, or sales share go back and produce a sale to fold let ability open rubric bill. Small pose a few problems that combed rubric bill to open, consult for everybody.
How to open rubric bill through the system?
Open rubric value added tax the flow cent of special bill is 3 paces: Fill " open rubric value added tax special bill message is expressed " (the following abbreviation " information is expressed " ) , receive desired result to pass " information is expressed " just open rubric bill with the sale.
Those who need an attention is, be not open all rubric bill to need to be filled first " information is expressed " , open value added tax at present average bill and motor vehicle sale unite electron of average bill, value added tax the rubric bill of bill does not need to fill in " information is expressed " , can open rubric bill directly in system of make out an invoice.
" is information expressed " by which one party to refer?
Basis " the announcement that total bureau of national tax Wu opens concerned issue about bill of rubric value added tax " (announcement of total bureau of national tax Wu 2016 the 47th) regulation, application fills " information expresses " particular case analyses as follows:
(1) buy buyer to obtain special bill to use those who buckle at declaring to touch, bill couplet and touch buckle couplet to be in buy the buying party, by buy buyer to be filled " information is expressed " .
(2) buy buyer to obtain special bill to was not used at declaring to touch buckle, but cannot of go back, bill couplet and touch buckle couplet to be in buy the buying party, by buy buyer to be filled " information is expressed " .
(3) the case that sells square application, bill did not give buy the buying party, or already go back, bill couplet and touch buckle couplet to be in sale square, just fill by the sale " information is expressed " .
So, OK and handy memory: Bill couplet and touch buckle couplet to be in which to be applied for by which.
Exceed attestation period bill to you can be opened by go back rubric bill?
What set to according with above rubric bill to open range is OK open, only because exceed period not attestation reason is not to allow to rush with special bill red.
Since carried out bill of value added tax to run new system, already came true to collect bill content in the round, pass big data analysis, very easy sieve singles out blue word bill to exceed attestation deadline Xian Chonggong, open afresh again content and so exactly like bill. If only because of exceed the time limit not attestation, the sale just is violated compasses opened rubric bill, face meeting duty Wu administration punish; And the punishment that buys buyer to be able to be faced with pay tax evaded to fine.
Bought Fang Shen to ask rubric requisition, when to declare income tax to turn piece?
The second month that buys buyer to need to filling information to express is declared period express place to list the amount of tax to be paid to undertake turning going out declaring by information, and rather than when rubric bill is received turn again piece.
Buy buyer to obtain special bill to already used those who buckle at declaring to touch, in buying buyer to be able to run new system in bill of value added tax, be filled and upload " information is expressed " , filling " information is expressed " when the La Zi that does not fill in to answer relatively is special bill message, should of short duration is depended on " information is expressed " the amount of tax to be paid of place row value added tax from current input tax change trains goes out, wait for the rubric that obtains a sale to just be opened after special bill, with " information is expressed " regard charge to an account as the proof along with all the others.
Declare a system to be able to compare the appreciation the amount of tax to be paid that the rubric information that to reporting a duplicate to duty copies to expresses automatically, if mix current of fill in a form and submit it to the leadership " pay taxes of value added tax declares a watch " subordinate list 2 the 20th column is abhorrent,
Rubric bill does not need attestation, attestation how to do?
Rubric bill does not need attestation. Buy the buying party should of short duration is depended on " information is expressed " the amount of tax to be paid of place row value added tax from current input tax change trains goes out, wait for the rubric that obtains a sale to just be opened after special bill, with " information is expressed " regard charge to an account as the proof along with all the others.
Although rubric bill does not need attestation, if once had scanned attestation, its information entered one window type to compare right. One window type compares pair of income tax to fill in part, if be more than the data of attestation, meet cannot pass, there is income tax that month for example 100 thousand yuan, attestation bill of a piece of rubric - 10 thousand yuan, so income tax fills in to should be less than be equal to 90 thousand yuan (10-1) , if red-letter data eliminate, fill in 100 thousand yuan, cannot pass; But if income tax section fills in 90 thousand yuan, income tax turns go out not to fill in, because declare a system to still can compare the duty to you to accuse a system to whether have rubric news at present,file simple case, can hint your income tax turns go out to must not be empty, also cannot declare.
So, once rubric bill attestation, need to do duty to serve hall handiwork to declare, adopt the kind that carries compulsively to declare clear card.
Add detailed account only how does the ticket open rubric bill?
The value added tax that collect opens is special if bill wants rubric bill, " information is expressed " " open rubric bill content " column should fill in according to the facts according to content of place sell goods, service, service. New system of bill of active value added tax does not support rubric value added tax special bill adds detailed account, so if be the plus bill of make out an invoice of go back detailed list, the sale just opens rubric in system of make out an invoice do not have a law to open rubric detailed account.
If be partial Gong Chong, buy buyer to fill in " information is expressed " " open rubric bill content " column should fill in to go according to the facts according to content of place sell goods, service, service.
Open rubric bill how does the fault do?
" information is expressed " open a mistake, negative number bill is opened correct, bring about negative number bill to open not as corresponding as news list. If negative number bill and " information is expressed " not corresponding, duty Wu carries a system to be able to hint cancel after verification has been illogical, the enterprise cannot undertake be declaringed normally. The need below this kind of circumstance submits to the tax authority undertakes " information is expressed " amend, will wrong " information is expressed " number is amended for true number, the enterprise just can be declared normally.
" information is expressed " the discovery after uploading a success is wrong, need is revised or cancel. When the news list that fills a fault did not upload, can become invalid in system of make out an invoice directly; Once upload a success, taxpayer end cannot be revised or cancel. Should by the papery after building official seal " information is expressed " and " become invalid rubric bill message expresses application form " reach original of certificate of agency person share to be dealt with to office of service doing tax " information is expressed " cancel.
Negative number bill opens a mistake, but already unavoidable. Negative number bill opens a mistake to cannot file rubric invoice again, because this is like discovery,the mistake should become invalid in time, open correct bill. The negative number bill that is like a fault is already unavoidable, show a case to the tax authority with respect to need, ask a tax authority to put forward to treat an opinion.
The tax authority will be right in the examination after taxpayer rubric bill has a thing, selective examination, if because afore-mentioned reasons open the meeting of rubric bill at will,not be,give punishment. Open rubric bill should have withheld relevant testimony, for example, make out an invoice has by accident the certify to of need contract break down that should have cut back of proof of rejection of the other side, service, fold the need that let to have fold let an agreement wait.
