1, average taxpayer (include card of accommodation course of study, ancient bronze mirror to seek advice from course of study, bldg. , industry, information to transmit, software and IT serve course of study to wait to open value added tax oneself the miniature taxpayer of special bill) the value added tax that opens that month is special go back of bill happening sales, make out an invoice has wait for case by accident, the bill couplet that gets return, touch collaboration of the accord with that buckle couplet to abolish a requirement, by become invalid processing, open value added tax afresh special bill.

The point came! Cancellation premise is: Accord with useless condition. So " does accord with collaboration abolish a requirement " what be? It is to point to have the following state at the same time:

The bill couplet that ① gets return, touch the time that buckle couplet to did not sell square make out an invoice more than that month;

② sale just did not copy duty and not charge to an account;

③ buys the buying party not attestation or attestation eventuate " attestation of taxpayer identifying date nots agree with " , " attestation of special bill code, number nots agree with " .

Reduce: That month, did not copy duty, not attestation or attestation not agree with (if data did not enter bill management new system,wait for a circumstance) 3 conditions. Still have a fundamental requirement: Bill couplet, touch the withdrawal that buckle couplet; If do not have go back, also do not accord with useless condition.

2, the discovery when opening has by accident, can become invalid immediately.

3, if do not accord with value added tax,special bill becomes invalid of the condition, can apply for to open rubric value added tax special bill.

Policy basis: " total bureau of national tax Wu about editing special bill uses < value added tax regulation > announcement " the 20th

" total bureau of national tax Wu the announcement that about rubric value added tax special bill opens concerned issue " (announcement of total bureau of national tax Wu 2016 the 47th)

Value added tax is average bill opens a mistake

1, the discovery when opening has by accident, can become invalid immediately.

2, if step a month unavoidable, can open rubric value added tax directly average bill, reopen implements value added tax of correct La Zi average bill.

But remind everybody: Taxpayer needs to open rubric value added tax of average bill, must call in original bill is made clear " become invalid " model of written characters or obtain the other side to prove effectively.

Tax rate of bill of value added tax (collect rate) open a mistake

Tax rate of bill of value added tax opens a mistake, step a month again, cannot declare normally, how to do?

1, taxpayer handles way

1. taxpayer should be held " pay taxes of value added tax declares a watch " wait for relevant data to serve integratedly to the window presses applicable tax rate or be collected to office of service doing tax rate declare pay value added tax;

2. second month opens rubric bill, reopen has correct blue word bill;

If 3. forms much capture imposition, taxpayer can apply for drawback, also can stay touch later period to answer ratal.

Because declare,4. duty controls device decide than be being locked up to notting agree with, taxpayer what should issue by the tax authority is unusual turn handle sheet, to office of service doing tax solution of integrated service window locks up duty to control device and Qing Dynasty gets stuck.

2, tax authority processing

1. tax authority should according to " pay taxes of value added tax is declared manage operating rules than be opposite (execute) " (duty always sends 2017 ﹞of ﹝ 124) regulation, by it is OK to declare unusual processing hillock to check remove unusual duty of the lock that reach solution controls device.

After 2. is checked, can remove unusual, should issue by the regulation unusual turn handle sheet, by service doing tax hall serves the window integratedly to solve lock duty to control device.

3. is in charge of a tax authority to answer according to " bill of People's Republic of China runs way " reach its to carry out detailed rules and " value added tax is special bill uses a provision " wait for relevant provision to undertake condemnatory.

Dai Kaizeng is worth tax bill to open a mistake

Machine of make out an invoice of self-help of revenue of taxpayer use electron (or office of service doing tax is downstage) Dai Kaizeng is worth tax value added tax special bill opens average bill or value added tax to handle wrongly:

1, the discovery when opening is wrong, can become invalid to be opened afresh immediately;

2, if step a month unavoidable, taxpayer should bill of value added tax second go back runs all couplet tax service office applies for to open bill of rubric value added tax, reopen has bill of value added tax of correct La Zi.

If taxpayer applies for the correct La Zi that takes the place of,the tax cost of bill of value added tax is planted, before collecting items and this, differ, the system cannot be extracted already the imposition of pay, taxpayer can apply for to open bill of value added tax afresh only and pay imposition. Be worth tax bill to the Yindaikaizeng before this already the imposition of pay, taxpayer can apply for drawback to the tax authority.