Bill, all the time the accountant makes be closely bound up artificially, open submit an expense account processing is not careful, you may be about miserable change carry boiler a person adept in martial arts and given to chivalrous conduct on the back, after a lot of bill are received cannot go back, the content of this respect is one-time today tell, suggest everybody is collected ha.
Small bill, content is very much, the likelihood moves a bench to be told repeatedly to you 3 days 3 night are not told. Those who need an attention is, we are daily the examine and verify of bill is not shared below be confined to absolutely and enumerated circumstance, not be to say you were not encountered below these circumstances, the bill that you get closes namely of compasses, just say below these circumstances have delegate sense quite, hereby labor, have interrogative as to other condition, you need to combine other article to be discriminated further.
Catalog
One, expire bill
2, wrong invoice of tax rate column
3, compulsory exercise is half-baked bill
4, hairpiece ticket
One, expire bill
We often should pay close attention to the newest sort of bill, to a few had expired cannot the bill of reuse, receive junior travel to check, check the situation that attributes invalidated ticket reopen truly, stern rejection, than following faces these a few kinds.
" sale of Guangdong province commodity unites bill " , this kind of bill sees what blame quite, like seeing a restore ancient ways person that dress up suddenly in street like you, you should ask he passes through those who come over surely.
Revenue of Guangdong province state about enabling new edition 2 article set the announcement of average bill 2016, the bill sort that Guangdong saves is early do not have this. So, without doubt, the bill that opened this piece 2017 is invalidated ticket does not have reopen of hand in for cancellation.This piece of bill, same quandary, how to still have this kind? Do not follow to go up your temperament, we should not be the people of a times.
Via checking, " Beijing business company is special bill " wait for bill of old edition handiwork to be able to be used only on December 31, 2010, rose to become invalid entirely on January 1, 2011, there still is the old edition that did not use in asking a hand common and manual bill arrives at rising on January 4, 2011 what I have test of hand in for cancellation old. Still continue to open bill of old edition handiwork after January 1, 2011 will punish with administration. So, also be piece of invalidated ticket.
The bill of our country is at present phyletic:
Like that, still a finished product oily bill comes out now, actually its carrier is bill of value added tax manages new system to open systematic value added tax special bill, value added tax is average electron of bill, value added tax is common bill. Here did not say more.
Different bill suitable scope is different, but have two tendencies. You must want to understand
1, the bill that is not bill of value added tax to run new system will be contractible scope of application, merge into finally new system of management of bill of value added tax is opened.
2, bill sort is met more and more simplify, and meet change development to the electron stage by stage.
So as taxpayer, how should you choose the bill that should you use? Plan is pushed on bill management besides each province differ besides, usually can according to below this limits will judge.
1, special bill applies to value added tax value added tax is average taxpayer, bring into " miniature taxpayer proper motion opens value added tax special bill is pilot " miniature taxpayer also can be gotten by oneself with value added tax special bill is opened.
2, value added tax is average bill (the electron is common bill) apply to value added tax average taxpayer and month do not contain the miniature taxpayer that duty sale exceeds 30 thousand yuan or season does not contain duty sale to exceed 90 thousand yuan. The month does not contain the miniature taxpayer that duty sale does not exceed 30 thousand yuan or season does not contain duty sale not to exceed 90 thousand yuan to ask bill of use value added tax runs new system, also can get with.
3, value added tax is average bill (roll ticket) choose to use of one's own accord by taxpayer, the key serves the promotion in taxpayer of course of study to use in life sex. (odd couplet)
4, motor vehicle sale unites bill to apply to pursue motor vehicle retail trade Wu (do not include to sell old motor vehicle) taxpayer. Selling old motor vehicle is in two handcart market two handcart sell unified bill.
5, general aircraft dismisses ticket, general handiwork basically is applied to avoid ask for the miniature taxpayer under the forehead.
6, what current quota bill basically applies to fixed norm to collect is individual and industrial and commercial a taxpayer that stops fare with collection.
7, taxi bill, sheet of travel of bill of passenger transport norm, train ticket, plane is applicable and respective industry.
In real work, afore-mentioned bill sort are not in certainly each province exists, some places already according to above saying bill progress trend cancelled a few bill.
So, specific in moment of sort of bill of examine and verify, you pay close attention to the province that bill opens to whether still still be put in similar bill even, if be to become invalid the circumstance of bill reopen, that is invalid, for instance general and manual bill, this kind of bill cancelled actually in major area.
2, wrong invoice of tax rate column
Above two pieces of bill, one piece is business of vehicle repair make repairs and supply replacements, one piece is meal service, the of 5% bill that opens.
We know, repair service of make repairs and supply replacements, meal service does not have the circumstance of 5% , you are average taxpayer so repair make repairs and supply replacements 16% , meal serves 6% , you are miniature taxpayer, that is 3% .
So, two pieces of bill open a fault, rejection.
After May 1, 2018, tax rate of value added tax is reduced, after adjusting perhaps machine in goods of sale of churchyard of People's Republic of China, repair service of make repairs and supply replacements (service of the following abbreviation) , sale service, intangible assets, praedial and the unit of import content and individual, for the taxpayer of value added tax, ought to according to this byelaw pay value added tax. Ought to according to this byelaw pay value added tax..
16% , the taxpayer sale goods, service, corporeal movable service that rent perhaps imports goods.
Look be like messier, but from memorial angle, we can seek a few rules, the tax rate of 16% is basic it is related to goods, for instance the treatment of the sale of goods, goods, those who repair make repairs and supply replacements, goods rent, the entrance of goods. So, such we are OK coming that remember, a few behavior related goods of in every case, outside dividing special situation, use the tax rate of 16%
Special situation wants exception:
1, this kind of special action that involves goods, that is exit, tax rate 0% .
2, sale of this kind of 23 kinds of special goods or entrance behavior, tax rate 10% .
Salt of oil of vegetable of the produce such as commissariat, edible, edible;
Aether of tap water, central heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, 2 armour, firedamp, dweller uses coal product;
Books, newspaper, magazine, sound resembles publication of goods, electron;
Feed, chemical fertilizer, pesticide, agriculture machinery, farming film
10% , taxpayer sale transportation is carried, the telecommunication of postal, foundation, building, praedial service that rent, the sale is praedial, make over land access, sell or import 23 kinds of goods, tax rate is 10%
The tax rate of 10% , listing basically namely, want to remember these go only. The tax rate of 10% basically does not have too big concern with goods, it is to involve a sale for the most part service, intangible assets, praedial.
Of course, not all service is 10% tax rate.
1, the renting service of corporeal movables, it is applicable 16%
2, besides 10% enumerated service and the other service of the corporeal and movable service that rent, applicable 6% .
3, churchyard unit and individual cross condition sale the State Council to set the service inside limits, intangible assets, tax rate is 0% .
10% also not be complete do not involve goods, we 23 kinds goods is sold or import behavior, applicable the tax rate of 10% .
So remain 6% , 0% , actually very good memory, actually basic in front said.
6% basically apply to a sale to serve namely, besides 10% enumerated service, still have the movable service that rent, other service is applicable 6% . For instance appreciation telecommunication serves, finance serves, the contemporary service beyond the service that rent, the life serves.
0% , basically be taxpayer export goods, churchyard unit and individual cross condition sale the State Council to set the service inside limits, intangible assets.
How didn't someone also say 3% , 5% , actually this is not tax rate, this is simple and easy the expropriation of plan duty is led, a concept is not on value added tax.
5% , taxpayer hair is delivered of a row to answer tax act, bill of opened value added tax.
1, rental praedial reach land access, applicable and simple and easy plan duty method of plan duty.
2, the sale is praedial, applicable and simple and easy plan duty method of plan duty.
3, make over the land access that gains before April 30, 2016, applicable and simple and easy balance of plan duty method of plan duty.
3% , taxpayer happening lists 3 kinds of case except afore-mentioned place outside other and applicable simple and easy of plan duty method should tax act.
3, the bill that compulsory exercise did not complete
Remarks column is not whole
"Battalion changes add " later, all corners of the country of unify of bill of value added tax, bill of value added tax also is sent more become trival rise, the economic business of all trades and professions basically should pass a piece of small bill to mirror, of difficulty can be imagined greatly.
Especially the bill of a few trades before cancels, for instance bldg. unites bill, freightage bill, insurance bill to wait, the much information that possesses industry characteristic does not have a place to fill in.
Below this kind of circumstance, do not notice formerly for person place " remarks column " crucial moment come out boldly, bore the weight of the work that much information shows.
Right now, remarks or else is a dispensable brim column, if ignored it, be judged minute minutes to be the bill of disagreement compasses.
As receive a bill square, no matter be you accept carriage service, construction service or other service, need to understand: Some services must state formulary information in bill remarks column, if state not complete blank perhaps, ticket of your this Zhang Fa needs rejection.
If do not have column of specific provision remarks, namely tax law does not have compulsory exercise, for instance you sold the bill of commodity, so you can choose this place freely fill.
Buy square information not complete
Value added tax is special bill
Buy square information to must fill a line complete, one word is not poor!
According to: 2017 〕 of 〔 of informal lettle of tax total money 127 " bill of value added tax opens a guideline " the 3rd, taxpayer of value added tax is bought goods, service, service, intangible assets or praedial, ask for value added tax when special bill, just must offer to the sale buy square name (must not be a natural person) , phone of taxpayer identifying date or code of unified society credence, address, open an account to reach Zhang number information all right
Special bill should press dozenth, value added tax following requirement opens:
(One) the project is all ready, with trade actually conform to;
(2) writing is clear, do not get line ball, bad check;
(3) bill couplet and touch buckle couplet to build bill special rule;
(4) according to the happening of duty to pay taxes of value added tax time is opened.
The value added tax that does not accord with the above-listed requirement is special bill, buy square rejection having right.
Value added tax is average bill (couplet type)
Buy square name and need of taxpayer identifying date to fill in
Address phone, open an account bank and Zhang date ask not compulsively to fill in, of course, fill entirely complete more OK.
Announcement of total bureau of national tax Wu 2017 the 16th, since July 1, 2017, buy what just be an enterprise, ask for value added tax when average bill, just should offer taxpayer identifying date or code of unified society credence to the sale; The sale just opens value added tax for its when average bill, should be in " buy square taxpayer to identify number " column fills in to the taxpayer that buys the buying party identifies number or integrate social credence code. Do not accord with formulary bill, must not regard taxation as the proof.
Of course the viewpoint of one part person is to need to fill in all ready, main basis is as follows:
" does measure of government of bill of People's Republic of China carry out detailed rules " does the basic content of the 4th bill include: ? ⑵ barium takes an official document or note of of shellfish of ⑵ of Pi ⒎ dam of short for Weihe River of of bald ⒘ is afraid of Ge uses up ⒖ suddenly dash forward bits of of б of of ⒖ of Pi stops rip screen of handsome ⒓ of Piao of of of Yin of Ping of of the Tang Fang that twist ⑸ of ⑹ of health ノ arc mansion of handsome ⒌ ゼ .
The 28th unit and individual are in when opening bill, must accomplish fill according to number order, fill in the project is all ready " unscramble: The basic content that the project here points to bill namely " , content is true, writing is clear, all couplet second print, content agrees completely, mix in bill couplet touch buckle couplet to build bill special rule.
Open to question to this kind specific how to do? The conservative dot with recreant proposal, fill entirely on.
Value added tax is average bill (roll type)
Buy square name and need of taxpayer identifying date to fill in, address phone and open an account travel Zhang date does not need to fill in.
Announcement of total bureau of national tax Wu 2017 the 16th, since July 1, 2017, buy what just be an enterprise, ask for value added tax when average bill, just should offer taxpayer identifying date or code of unified society credence to the sale; The sale just opens value added tax for its when average bill, should be in " buy square taxpayer to identify number " column fills in to the taxpayer that buys the buying party identifies number or integrate social credence code. Do not accord with formulary bill, must not regard taxation as the proof.
Bill itself also did not install address, phone, open an account the column such as travel Zhang date, need not fill in.
It is from management of bill of value added tax new system opens the bill that come out likewise, here is OK also evidence why value added tax is average bill (couplet type) also can acquiesce not to open address, phone, open an account travel Zhang date.
It is this share information essentially actually the likelihood is in at present information of Zhang of bottom of duty Wu electron is collected on be not must.
Electron of value added tax is common bill
Fill in regulation is the same as value added tax average bill
Motor vehicle sells unified bill
Buy square name to need to fill in, taxpayer identifying date needs to fill in.
Buy square address phone and open an account travel Zhang date does not need to fill in (did not install fill in column)
Motor vehicle sells unified bill is accuse a system to leave from duty go out, at the same time motor vehicle bill is involved touch deduct income tax, must open duty number.
General aircraft calls bill (couplet type)
Buy square name to need to fill in, taxpayer identifying date does not need to fill in.
Did not stipulate taxpayer identifying date is the basic content of bill in executive detailed rules of bill government measure above all, next the bill type that 16 announcement explanation also shows to this kind of bill is not 16 announcement tie, this kinds of bill is par finally printing what content is not by par decision, however the relevant content that proper motion of software of make out an invoice installs, even if was to install taxpayer identifying,so date fills in column second, also need not use fill in.
General aircraft dismisses the ticket coils type
Buy square name to need to fill in, taxpayer identifying date does not need to fill in.
Did not stipulate taxpayer identifying date is the basic content of bill in executive detailed rules of bill government measure above all, next the bill type that 16 announcement explanation also shows to this kind of bill is not 16 announcement tie, this kinds of bill is par finally printing what content is not by par decision, however the relevant content that proper motion of software of make out an invoice installs, even if was to install taxpayer identifying,so date fills in column second, also need not use fill in.
Than as above face two pieces of general aircraft dismiss the ticket coils the pattern that type prints is different, although one has the place that taxpayer identifying date fills in, one identifies a place that fill in without taxpayer. Need not use actually fill in.
Current quota bill
Buy square information whats need not fill in. Do not explain, do you look fill in where? Why can norm bill narrow so scope of application, because of too easy apply mechanically.
Passenger transport bill
Buy square information whats need not fill in. Do not explain, do you look fill in where?
Pike bill
Buy square information whats need not fill in. Do not explain, do you look fill in where?
Pike electron is common bill
Requirement and value added tax are average bill (couplet type) same.
Taxi bill
Need not fill in, do not explain so much, par itself is done not have, next, you delayed a driver to earn money time problem is very serious!
Entrance ticket
Need not fill in, do not explain so much, par itself is done not have.
Train ticket
Secure a style, need not fill in!
Railroad passenger ticket is more special. Blue bill of bill of the bank note of pink of railroad passenger ticket that everybody takes, railroad magnetic card. These tickets are the special form existence of a kind of professional bill actually.
We still regard a kind of effective bill as perhaps say a kind of average bill will undertake duty Wu is handled our. And bill itself also buys square taxpayer to identify number without the setting this column, of short duration does not suffer total bureau of national tax Wu 16 announcement were restrained 2017, need not fill in taxpayer identifies an one column.
Coronal name bill
Difference of this kind of bill is coronal name, pledge actually or can classify hit for general aircraft, current quota, electron of value added tax is common wait for bill, all whether to need you to must look par will undertake judging.
16 announcement apply to the value added tax that charges system of make out an invoice to open through duty of value added tax only average bill, to making affix an official seal has the industry of company name bill, oily distribute of the business that be like report, finished product, but of short duration does not fill in buy square taxpayer to identify number. And bill itself also buys square taxpayer to identify number without the setting this column, of short duration does not suffer total bureau of national tax Wu 16 announcement were restrained 2017, need not fill in taxpayer identifies an one column.
Of course, at present must bill of value added tax runs new system finished product oily bill, knowledge alias became taxpayer to be filled surely.
Plane travel is odd
Plane travel sheet is more special.
The special form that is a kind of professional bill actually exists, we still regard a kind of effective bill as perhaps say a kind of average bill will undertake duty Wu is handled our.
And bill itself also buys square taxpayer to identify number without the setting this column, of short duration does not suffer total bureau of national tax Wu 16 announcement were restrained 2017, need not fill in taxpayer identifies an one column.
Two handcart sell unified bill
By par information complete fill in.
General and manual bill, basic very much place was done not have, did not say more, handmade, need not keep taxpayer identifying number of course.
4, hairpiece ticket
Hairpiece ticket once very flush, after golden duty project, the false invoice on real significance had gotten be controllinged effectively, at present free runs the bill outside new system in bill of value added tax, the possibility that decides ticket of hairpiece of forelock ticket existence for instance is much, we can inquire the true and false of bill through the system, leave to holiday of a few true tickets, cover, we still need to combine real business to undertake be judginged integratedly.
Bill inquiry should take face each other, the door looks for a fault, be true bill to also cannot be found.
0 1
Current, run the bill that new system opens through bill of value added tax only, ability checks platform to inquire through bill of countrywide value added tax. Include:
(1) value added tax is special bill;
(2) value added tax is average bill (contain an electron average bill, roll type bill) ;
(3) motor vehicle sells unified bill;
(Value added tax of 4) freightage estate is special bill " already out of service " .
Why? Because these bill are,through management of bill of value added tax new system entered national electronic bill database.
After through management of bill of value added tax new system is opened, you upload database of bill of total bureau of national tax Wu, be in next chase a layer to distribute each to save city revenue, this also is the Zhang end the electron that yields all taxpayer become terror-stricken at the news, revenue is enterprise custom-made Zhang of inventory of a bill.
Duty Wu total bureau enables bill of countrywide value added tax to check platform since January 1, 2017 " the address is: Https://inv-veri.chinatax.gov.cn " , you can connect those who check countrywide each district to open through this platform the bill of afore-mentioned categories.
0 2
Besides the bill that new system opens, other bill here OK a general designation is average bill.
These bill had the revenue website that visits him town in each to inquire only. These bill did not build the unified database of a whole nation, the place that can issue in bill only so inquires. With Sichuan the province is here exemple, other province all logs onto inquiry of his national revenue website.
Concrete step, entry Http://wsbs.sc-n-tax.gov.cn/fpcy/index.html
Input bill code and number can inquire.
Specific we look in light of each.
Note: Verifying a result below is not the result to bill picture, bill picture is to show bill pattern only just.
Current quota bill
Input bill code and number can inquire, inquiry is as follows as a result:
Bank note of norm bill hairpiece is very much, of bedding face forehead, the norm bill cost that joins number submits an expense account moment must selective examination mainly. Actually very much now place is narrowing stage by stage of norm bill issue, the scope of application of norm bill is smaller and smaller also, be popularized ceaselessly and use of new system as management of value added tax, the vivosphere of norm bill can be replaced basically.
General aircraft planishs the bill that turn pattern
General aircraft calls bill, progressively meeting by value added tax average bill is replaced, see general aircraft calls bill basically rarely at present, make the same score those who turn pattern especially, because the taxpayer of dimensions above is met,be gotten to use value added tax by the requirement average bill undertakes opening. Tianjin area already general aircraft makes out of service, be in before long in the future, this kind also attributes the ticket kind that disappear.
General aircraft calls a type bill
General aircraft calls a type bill the meeting is progressively by value added tax average bill coils type is replaced, dosage is at present most is industry of quick pass the time in a leisurely way.
Passenger transport bill
Passenger transport bill belongs to battalion to change the reservation ticket after adding to plant, also can undertake inquiring through the website.
Pike bill
We can see, the general machine that the pike bill that Sichuan issues uses namely actually calls bill, no more than is a style different, very small a piece, moment of convenient pass by on one's way is opened, from get can see with the unit, this is bill of a piece of pike.
Taxi bill
Taxi bill sees bill look up in Sichuan actually also is general aircraft dismisses the ticket coils type, the style is longer, fit industry need, from get will look with the unit, can see this is bill of a piece of taxi.
Entrance ticket
Entrance ticket belongs to battalion to change the reservation ticket after adding to plant.
Coronal name bill
Coronal name bill actually namely general aircraft calls bill, just on the coronal the name of the enterprise, the coronal name that for instance this piece of result that verifies bill is a Le Fuchao city bill.
Sheet of airline ticket journey and train ticket
Inquire date of electronic passenger ticket. After taking journey sheet, login directly " letter day swims " true website of airline ticket check or log onto net of this airline official directly. Fill in by the requirement passenger full name, date of Id date, electronic passenger ticket. Click " inquiry " model of written characters. Inquiring the result is to already printed what can prove basically to be taken in the hand is true.
Airline ticket and train ticket can not carry a state inquiry of tax bureau website, it is separate website inquiry, say alone not simply here, in submitting an expense account daily actually, you or the relevant formalities that must combine employee to be away on official business are judged integratedly, selective examination appropriately.
We can see the bill that is not new system can check flow direction only, so existence of this kind of bill is covered dozen, the possibility that empty opens is large, what combine many sided information to judge bill integratedly even in daily examine and verify so is lawful add up to compasses sex.
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