The bill of old tax rate still can open after April 1, can you still leave namely 16% , the bill of 10% tax rate? This can leave. But think invoice is to get conditional, it is very clear that total bureau of Wu of tax of this condition state also set 14 numbers 2019. Mix below small make up understanding one case to fall, revenue: Every brushstroke leaves after April 1 16% , 10% bill should father check!
Revenue: Every brushstroke that go out leaves after April 1 16% , 10% bill should father check!
The first kind of circumstance: Go back should open rubric bill
Value added tax is average taxpayer (weigh taxpayer below) already pressed before tax rate of value added tax is adjusted former 16% , the bill of value added tax that 10% applicable tax rate open, produce a sale to fold let, break down or the case such as go back needs to open rubric bill, open rubric bill according to former applicable tax rate; Make out an invoice has what need to be opened afresh by accident, after opening rubric bill according to former applicable tax rate first, open correct blue word bill afresh again.
The 2nd kind of circumstance: Of filling invoice
Taxpayer did not open the value added tax of bill of value added tax to answer before tax rate of value added tax is adjusted duty sells behavior, need fills of bill of value added tax, ought to fill according to former applicable tax rate.
Since April 1, system of make out an invoice can upgrade automatically, tax rate column will be acquiescent show new tax rate, if have afore-mentioned 1, 2 kinds of circumstances, taxpayer needs to choose make out an invoice of former tax rate by hand.
So, from make out an invoice square angle is told, the receipt that what tax rate drives after April 1 actually already very clear, that is besides two kinds of afore-mentioned circumstances, your make out an invoice should not have the bill of old tax rate again inside detail.
Dog monitoring! In April each 16% , the bill of 10%
Total bureau of national tax Wu is good about doing deepened value added tax to reform the first phase 2019 " open good bill " the 〔 of announcement tax total case of relevant job 2019 〕 81, point out clearly, the bill data that in should running a system with bill of value added tax, various tax authority collects is rely on, dog monitoring taxpayer bill opens a case, and be adopted accordingly have the service of specific aim and administrative measure. The circumstance such as bill of old to a large number of opening tax rate, want to undertake analytic grinding sentencing.
What meaning? That is to say, according to the requirement of total bureau, various tax authority can draw detailed list to the enterprise at any time after April 1, once appear the bill of old tax rate, want one by one to check analytic account.
Attribute the action that should open bill of old tax rate, belong to, OK, over- ! If be not belonged to, what account does need check?
Taxpayer: Such the contract signing, I leave by the contract, the client also asks that he must leave by contract tax rate, do not have method.
Revenue: Make out an invoice is applicable what tax rate is not to see a contract, press time of duty to pay taxes however, if you will be April hind the duty to pay taxes of generation, must open 13% or the bill of 9% , it is behavior of wrong make out an invoice otherwise, need to call in bill becomes invalid reopen.
Taxpayer: That, actually I was March that the bottom delivered goods to the client, just lunar end does not have make out an invoice of there's still time at that time, I will leave in April, duty to pay taxes should be to was breathed out in March, I open old tax rate to be no problem.
Revenue: Time of duty to pay taxes in March, did you declare value added tax to cover this income in March? Do not is income of make out an invoice declared? Need adjusts the word that do not have to declared a watch in March, if adjust hind declared a watch to arise to add gold of value added tax newly, besides pressing formulary pay, corresponding share even pay fine for delaying payment.
Taxpayer: My day, sit in the home that do not have a thing, disaster comes up from the day, differred a few days, appear fine for delaying payment.
Although above dialog is not true, but the clew of a kind of risk that is bill of old to opening tax rate really.
This kind of risk falls that early in 18 years actually there is local system to come out now in tax rate process. Possibly of course some of place also is done not have so strict, but according to duty always cases this year 2019 〕 of 〔 81 spirit, taxpayer of this kind of risk still should be answered ahead of schedule, avoid as far as possible after April 1 behavior of make out an invoice of ill-founded old tax rate.
