幸运飞艇app

最新发票38问,问问都很实务!

释放双眼,带上耳机,听听看~!

1.开具普通发票开具有何新的要求?

幸运飞艇appDA:《GUOJIASHUIWUZONGJUGUANYUZENGZHISHUIFAPIAOKAIJUYOUGUANWENTIDEGONGGAO》(SHUIWUZONGJUGONGGAO〔2017〕16HAO)HE《GUOJIASHUIWUZONGJUGUANYUZENGZHISHUIFAPIAOGUANLIRUOGANSHIXIANGDEGONGGAO》(GUOJIASHUIWUZONGJUGONGGAO2017NIANDI45HAO)YAOQIU:

(1)ZI2017NIAN7YUE1RIQI,GOUMAIFANGWEIQIYEDE,SUOQUZENGZHISHUIPUTONGFAPIAOSHI,YINGXIANGXIAOSHOUFANGTIGONGNASHUIRENSHIBIEHAOHUOTONGYISHEHUIXINYONGDAIMA;XIAOSHOUFANGWEIQIKAIJUZENGZHISHUIPUTONGFAPIAOSHI,YINGZAI“GOUMAIFANGNASHUIRENSHIBIEHAO”LANTIANXIEGOUMAIFANGDENASHUIRENSHIBIEHAOHUOTONGYISHEHUIXINYONGDAIMA。BUFUHEGUIDINGDEFAPIAO,BUDEZUOWEISHUISHOUPINGZHENGYONGYUBANLISHESHUIYEWU,RUJISHUI、TUISHUI、DIMIANDENG。HAIYOUJIUSHIXIAOSHOUFANGKAIJUFAPIAOSHI,YINGRUSHIKAIJUYUSHIJIJINGYINGYEWUXIANGFUDEFAPIAO。

(2)GOUMAIFANGQUDEFAPIAOSHI,BUDEYAOQIUBIANGENGPINMINGHEJINE。ZAICIMINGQUE,XIAOSHOUFANGKAIJUZENGZHISHUIFAPIAOSHI,FAPIAONEIRONGYINGANZHAOSHIJIXIAOSHOUQINGKUANGRUSHIKAIJU,BUDEGENJUGOUMAIFANGYAOQIUTIANKAIYUSHIJIJIAOYIBUFUDENEIRONG。

(3)XIAOSHOUFANGKAIJUFAPIAOSHI,TONGGUOXIAOSHOUPINGTAIXITONGYUZENGZHISHUIFAPIAOSHUIKONGXITONGHOUTAIDUIJIE,DAORUXIANGGUANXINXIKAIPIAODE,XITONGDAORUDEKAIPIAOSHUJUNEIRONGYINGYUSHIJIJIAOYIXIANGFU,RUBUXIANGFUYINGJISHIXIUGAIWANSHANXIAOSHOUPINGTAIXITONG。

幸运飞艇app(4)ZI2018NIAN1YUE1RIQI,NASHUIRENZAIKAIJUZENGZHISHUIZHUANYONGFAPIAO、ZENGZHISHUIPUTONGFAPIAO、ZENGZHISHUIDIANZIPUTONGFAPIAOSHI,SHANGPINHEFUWUSHUISHOUFENLEIBIANMADUIYINGDEJIANCHENGHUIZIDONGXIANSHIBINGDAYINZAIFAPIAOPIAOMIAN“HUOWUHUOYINGSHUILAOWU、FUWUMINGCHENG”HUO“XIANGMU”LANCIZHONG。

QIYEZAIKAIJUFAPIAOSHI,JIANYIJIEHESHIJISUOKAIZHANDEYEWU,ZHUNQUEXUANZESHANGPINHEFUWUSHUISHOUFENLEIBIANMAJIDUIYINGDEJIANCHENG。TONGSHI,QIYEYEKECANZHAO《GUOJIASHUIWUZONGJUGUANYUZENGZHISHUIFAPIAOGUANLIRUOGANSHIXIANGDEGONGGAO》(GUOJIASHUIWUZONGJUGONGGAO2017NIANDI45HAO)FUJIAN《SHANGPINHEFUWUSHUISHOUFENLEIBIANMABIAO》,CHAKANSHANGPINHEFUWUBIANMA、FENLEIJIANCHENGYIJIXIANGGUANSHUOMING。

2.2018年3月1日及以后企业(有纳税人识别号)报销加油发票有什么新要求?

GENJU《GUOJIASHUIWUZONGJUGUANYUCHENGPINYOUXIAOFEISHUIZHENGSHOUGUANLIYOUGUANWENTIDEGONGGAO》(GUOJIASHUIWUZONGJUGONGGAO2018NIANDI1HAO)WENJIANGUIDING,QIYOU、CHAIYOU、HANGKONGMEIYOU、SHINAOYOU、RONGJIYOU、RUNHUAYOU、RANLIAOYOUDENGCHENGPINYOUXUANSHUIWUZONGJUDEXINYAOQIUKAIJU,KAIPIAORIQISHI2018NIAN3YUE1RIJIYIHOUYOUPIAOJUTIYAOQIURUXIA:

(1)CHENGPINYOUZHUANYONGFAPIAO、PUTONGFAPIAO、DIANZIPUTONGFAPIAOZUOSHANGJIAODAYIN“CHENGPINYOU”,PUTONGFAPIAO(JUANSHI)WUCIYAOQIU;

幸运飞艇app(2)CHENGPINYOUZHUANYONGFAPIAO、PUTONGFAPIAO、DIANZIPUTONGFAPIAO“SHULIANG”LANBILU、“DANWEI”LANBIXUXUANZE“DUN”HUO“SHENG”;PUTONGFAPIAO(JUANSHI)“SHULIANG”LANBILU(JUANPIAOMEIYOUDANWEIXUANZEXIANG,MORENSHULIANGDEDANWEIWEI“SHENG”);

(3)SUOYOULEIXINGDECHENGPINYOUFAPIAONASHUIRENSHIBIEHAOBIXUTIAN;

(4)SUOYOULEIXINGDECHENGPINYOUFAPIAOBIXUYOUSHANGPINHEFUWUSHUISHOUFENLEIBIANMAJIANCHENG;

(5)FAPIAOLEIXINGYAOQIUANZHAOYIQIANGUIDINGZHIXING(CHUMINGWENYAOQIUKAIJUPUTONGFAPIAO、DIANZIPUTONGFAPIAO、PUTONGFAPIAO(JUANSHI)DEQINGXINGYIWAI,QITABIXUKAIJUZHUANYONGFAPIAO)。

3.2018年1月1日后,收到票面上没有简称的发票,可以正常使用吗?

DA:YOUYUNASHUIRENZHONGDUO,XITONGSHENGJIXUYAOYIGEGUOCHENG,BUFENNASHUIRENYINWEIJINXINGXITONGSHENGJIDAOZHIKAIJUDEZENGZHISHUIFAPIAOPIAOMIANSHANGWEIDAYINSHANGPINHEFUWUSHUISHOUFENLEIBIANMAJIANCHENG。WEIDAYINSHANGPINHEFUWUSHUISHOUFENLEIBIANMAJIANCHENGDEZENGZHISHUIFAPIAOKEYIZHENGCHANGSHIYONG,WUXUZHONGXINKAIJU。

幸运飞艇appDANJIANYINASHUIRENJINKUAIJINXINGXITONGSHENGJI,DUIYUWUFAZIXINGSHENGJIDENASHUIREN,KEYILIANXISHUIKONGFUWUDANWEITIGONGBANGZHU。

4.税务机关代开的增值税发票没有显示简称,可以正常使用吗?

幸运飞艇appDA:GENJU《GUOJIASHUIWUZONGJUGUANYUZENGZHISHUIFAPIAOGUANLIRUOGANSHIXIANGDEGONGGAO》(GUOJIASHUIWUZONGJUGONGGAO2017NIANDI45HAO)GUIDING:“YI、TUIXINGSHANGPINHEFUWUSHUISHOUFENLEIBIANMAJIANCHENG

幸运飞艇appZI2018NIAN1YUE1RIQI,NASHUIRENTONGGUOZENGZHISHUIFAPIAOGUANLIXINXITONGKAIJUZENGZHISHUIFAPIAO(BAOKUO:ZENGZHISHUIZHUANYONGFAPIAO、ZENGZHISHUIPUTONGFAPIAO、ZENGZHISHUIDIANZIPUTONGFAPIAO)SHI,SHANGPINHEFUWUSHUISHOUFENLEIBIANMADUIYINGDEJIANCHENGHUIZIDONGXIANSHIBINGDAYINZAIFAPIAOPIAOMIAN“HUOWUHUOYINGSHUILAOWU、FUWUMINGCHENG”HUO“XIANGMU”LANCIZHONG。BAOHANJIANCHENGDE《SHANGPINHEFUWUSHUISHOUFENLEIBIANMABIAO》JIANFUJIAN。……”

SHANGSHUGUIDING,JINZHENDUINASHUIRENTONGGUOZENGZHISHUIFAPIAOGUANLIXINXITONGKAIJUZENGZHISHUIFAPIAO(BAOKUO:ZENGZHISHUIZHUANYONGFAPIAO、ZENGZHISHUIPUTONGFAPIAO、ZENGZHISHUIDIANZIPUTONGFAPIAO)。SHUIWUJIGUANTONGGUODAIKAIFAPIAOXITONGKAIJUDEZENGZHISHUIFAPIAO,MUQIANMEIYOUJIANCHENG,BUYINGXIANGZHENGCHANGSHIYONG。

5.企业去商场购买一些礼品回馈客户,商场能否开具品名为“礼品”的发票?

幸运飞艇appDA:GENJU《GUOJIASHUIWUZONGJUGUANYUZENGZHISHUIFAPIAOKAIJUYOUGUANWENTIDEGONGGAO》(GUOJIASHUIWUZONGJUGONGGAO2017NIANDI16HAO)DEGUIDING,XIAOSHOUFANGKAIJUZENGZHISHUIFAPIAOSHI,FAPIAONEIRONGYINGANZHAOSHIJIXIAOSHOUQINGKUANGRUSHIKAIJU,BUDEGENJUGOUMAIFANGYAOQIUTIANKAIYUSHIJIJIAOYIBUFUDENEIRONG。

YINCI,SHANGCHANGYINGGENJUSHIJIXIAOSHOUDEHUOWUMINGCHENGKAIJUFAPIAO,BUNENGLONGTONGKAIJU“LIPIN”。

6.我们公司采购月饼用作礼品,卖方开票商品和服务名称填写“礼品”可以吗?

幸运飞艇appDA:《SHANGPINHEFUWUSHUISHOUFENLEIYUBIANMA(SHIXING)》ZHONGBINGMEIYOULIPINZHEIGEXIANGMU,XUGENJUSHIJIXIAOSHOUDESHANGPINMINGCHENGKAIJUFAPIAO,ZAI《SHANGPINHEFUWUSHUISHOUFENLEIYUBIANMA(SHIXING)》MEIYOUDANDUDEYUEBINGXIMU,YUEBINGSHUYU“BEIKAOSHIPIN”XIADE“GAODIAN”XIMU(SHANGPINBIANMA:1030201010000000000),KEGONGCANKAO。

7.如果所购买的商品确实属于办公用途,如购买笔记本、订书机、打印纸等商品,但种类较多,能否合并开具发票,商品和服务名称统一填写“办公用品”?

幸运飞艇appDA: GENJUFAPIAOGUANLIBANFADENGXIANGGUANGUIDING,QIYEKAIJUFAPIAOSHI,BIXUQUEBAOFAPIAOKAIJUDEXIANGMUNEIRONGYUSHIJIJINGYINGYEWUYIZHI。JIANYISHULIANGSHAODEQINGKUANGXIAZAIFAPIAOSHANGLIEMINGJUTIPINMING,RU:“BIJIBEN”、“DINGSHUJI”、“DAYINZHI”DENG,SHULIANGDUODEQINGKUANGXIAKEYIHUIZONGKAIJU,DANYINGFUXIAOHUOQINGDAN。

8.公司招待客户在餐厅消费,餐厅在开具发票时,需要将每道菜的名称填写在发票上吗?

幸运飞艇appDA:CANTINGSHIJITIGONGCANYINFUWU,KAIJUFAPIAOSHI,“HUOWUHUOYINGSHUILAOWU、FUWUMINGCHENG”KEYIZHIJIEKAIJU“CANYINFUWU”,WUXULIECHUMEIDAOCAIDEMINGCHENG。

9.如果购买的商品种类较多,能否汇总开具增值税普通发票?

DA:RUGUOGOUMAIDESHANGPINZHONGLEIJIAODUO,XIAOSHOUFANGKEYIHUIZONGKAIJUZENGZHISHUIPUTONGFAPIAO。GOUMAIFANGKEPINGHUIZONGKAIJUDEZENGZHISHUIPUTONGFAPIAOYIJIGOUWUQINGDANHUOXIAOPIAOZUOWEISHUISHOUPINGZHENG。

10.汇总开具专用发票的政策如何规定?

《GUOJIASHUIWUZONGJUGUANYUXIUDING〈ZENGZHISHUIZHUANYONGFAPIAOSHIYONGGUIDING〉DETONGZHI》(GUOSHUIFA〔2006〕156HAO,YIXIAJIANCHENG“156HAOWEN”)DISHIERTIAOGUIDING,YIBANNASHUIRENXIAOSHOUHUOWUHUOZHETIGONGYINGSHUILAOWUKEHUIZONGKAIJUZHUANYONGFAPIAO。HUIZONGKAIJUZHUANYONGFAPIAODE,TONGSHISHIYONGFANGWEISHUIKONGXITONGKAIJU《XIAOSHOUHUOWUHUOZHETIGONGYINGSHUILAOWUQINGDAN》,BINGJIAGAICAIWUZHUANYONGZHANGHUOZHEFAPIAOZHUANYONGZHANG。

11.清单的打印纸从哪里买?

DA: QINGDANDEDAYINZHISHUIWUJIGUANMEIYOUYAOQIU,SHIYONGA4ZHIDAYINJIKE。

12.增值税专用发票的单位是否有规定只能开具中文?单位开kg可以使用吗?

DA:GENJU《ZHONGHUARENMINGONGHEGUOFAPIAOGUANLIBANFASHISHIXIZE》DEDIERSHIJIUTIAOGUIDING:“KAIJUFAPIAOYINGDANGSHIYONGZHONGWEN。MINZUZIZHIDIFANGKEYITONGSHISHIYONGDANGDITONGYONGDEYIZHONGMINZUWENZI。”

YINCI,NASHUIRENKAIJUFAPIAOSHIYINGDANGSHIYONGZHONGWEN,DANSHIZAIKAIJUFAPIAOSHISHIYONGDEHANYOUWAIWENDEYONGYU,RUOJUYOUBUKETIDAIXING(RUSHEJIPINPAI、ZHUCESHANGBIAO、CHANPINGUIGE),GUOJITONGYONGXING(RUGUOJIBIAOZHUNJILIANGDANWEI)HUOXINGYEGUANYONGXING,ZEKEYISHIYONG。

13.纳税人是否可以使用繁体中文开具发票?

幸运飞艇appDA:GENJU《ZHONGHUARENMINGONGHEGUOFAPIAOGUANLIBANFASHISHIXIZE》(GUOJIASHUIWUZONGJULINGDI25HAO) DIERSHIJIUTIAOGUIDING:“KAIJUFAPIAOYINGDANGSHIYONGZHONGWEN。MINZUZIZHIDIFANGKEYITONGSHISHIYONGDANGDITONGYONGDEYIZHONGMINZUWENZI。”

幸运飞艇appYINCI,NASHUIRENYINGDANGSHIYONGZHONGWENKAIJUFAPIAO,ZHONGWENSHIYONGYINGFUHE《ZHONGHUARENMINGONGHEGUOGUOJIATONGYONGYUYANWENZIFA》DEGUIDING。

14.开具发票时,公司名称可以使用英文吗?

DA:GENJU《ZHONGHUARENMINGONGHEGUOFAPIAOGUANLIBANFASHISHIXIZE》(GUOJIASHUIWUZONGJULINGDI25HAO)DIERSHIJIUTIAOGUIDING,KAIJUFAPIAOYINGDANGSHIYONGZHONGWEN。MINZUZIZHIDIFANGKEYITONGSHISHIYONGDANGDITONGYONGDEYIZHONGMINZUWENZI。

15.境内企业从境外取得的支付凭证,是否可以作为记账核算的凭证?

DA:GENJU《GUOWUYUANGUANYUXIUGAI〈ZHONGHUARENMINGONGHEGUOFAPIAOGUANLIBANFA〉DEJUEDING》(ZHONGHUARENMINGONGHEGUOGUOWUYUANLINGDI587HAO)GUIDING:“《ZHONGHUARENMINGONGHEGUOFAPIAOGUANLIBANFA》DISANSHISANTIAODANWEIHEGERENCONGZHONGGUOJINGWAIQUDEDEYUNASHUIYOUGUANDEFAPIAOHUOZHEPINGZHENG,SHUIWUJIGUANZAINASHUISHENCHASHIYOUYIYIDE,KEYIYAOQIUQITIGONGJINGWAIGONGZHENGJIGOUHUOZHEZHUCEHUIJISHIDEQUERENZHENGMING,JINGSHUIWUJIGUANSHENHERENKEHOU,FANGKEZUOWEIJIZHANGHESUANDEPINGZHENG。”

YINCI,JINGNEIQIYECONGJINGWAIQUDEYUNASHUIYOUGUANDEZHIFUPINGZHENG,YUANZESHANGKEYIZUOWEIRUZHANGDEPINGZHENG。RUOSHUIWUJIGUANZAINASHUISHENCHASHIYOUYIYIDE,GENJUYAOQIUTIGONGJINGWAIGONGZHENGJIGOUHUOZHEZHUCEHUIJISHIDEQUERENZHENGMING,JINGSHENHERENKEHOU,FANGKEZUOWEIJIZHANGHESUANDEPINGZHENG。

16.出口企业,主要开具的都是出口发票,购买方为外国人,无法提供税号等信息,那发票上“购买方纳税人识别号”一栏要怎么填?

幸运飞艇appDA: GOUMAIFANGRUGUOWEIGUOWAIQIYE,BUSHUYUBENGONGGAOSUOCHENGDEQIYEFANWEI,BENGONGGAOWEIYAOQIUZAI“GOUMAIFANGNASHUIRENSHIBIEHAO”LANTIANXIEGOUMAIFANGDENASHUIRENSHIBIEHAOHUOTONGYISHEHUIXINYONGDAIMA。

17.销售对象主要是政府机构和事业单位,他们说没有纳税人识别号,这样可以直接开具发票么?

DA:BENGONGGAODIYITIAOMINGQUETIDAO:“BENGONGGAOSUOCHENGQIYE,BAOKUOGONGSI、FEIGONGSIZHIQIYEFAREN、QIYEFENZHIJIGOU、GERENDUZIQIYE、HEHUOQIYEHEQITAQIYE”,YINCI,DUIYUSHOUPIAOFANGWEIZHENGFUJIGOU、SHIYEDANWEIDE,BUSHUYUSHANGSHUFANWEI,BENGONGGAOWEIYAOQIUZAI“GOUMAIFANGNASHUIRENSHIBIEHAO”LANTIANXIEGOUMAIFANGDENASHUIRENSHIBIEHAOHUOTONGYISHEHUIXINYONGDAIMA。

18.取得没税号的发票能不能报销做帐?

幸运飞艇appDA:GENJUGONGGAODIYITIAODIYIKUANGUIDING,QUDEKAIJURIQIWEI2017NIAN7YUE1RIHOUDEPUTONGFAPIAO,RUGUOWEITIANXIESHUIHAODE,SHUYUBUFUHEGUIDINGDEFAPIAO,BUDEZUOWEISHUISHOUPINGZHENGYONGYUBANLISHESHUIYEWU。

2017NIAN7YUE1RIQIANSUOQUDEDEZAI“GOUMAIFANGNASHUIRENSHIBIEHAO”LANCIWEITIANXIEXINXIDEPUTONGFAPIAO,ZAI2017NIAN7YUEHOUNENGYONGZUOBAOXIAOPINGZHENG。

19.我们开的是电子发票,电子发票也要求提供并填写税号么?

DA:GENJU《GUANYUTUIXINGTONGGUOZENGZHISHUIDIANZIFAPIAOXITONGKAIJUDEZENGZHISHUIDIANZIPUTONGFAPIAOYOUGUANWENTIDEGONGGAO》(GUOJIASHUIWUZONGJUGONGGAO[2015]84HAO)DISITIAOGUIDING:“ZENGZHISHUIDIANZIPUTONGFAPIAODEKAIPIAOFANGHESHOUPIAOFANGXUYAOZHIZHIFAPIAODE,KEYIZIXINGDAYINZENGZHISHUIDIANZIPUTONGFAPIAODEBANSHIWENJIAN,QIFALVXIAOLI、JIBENYONGTU、JIBENSHIYONGGUIDINGDENGYUSHUIWUJIGUANJIANZHIDEZENGZHISHUIPUTONGFAPIAOXIANGTONG”,YINCI,DIANZIPUTONGFAPIAOSHANGYOU“GOUMAIFANGNASHUIRENSHIBIEHAO”LANCI,QIESHOUPIAOFANGWEI2017NIAN16HAOGONGGAOZHONGSUOZHIQIYEDE,YEXUYAOTIANXIEGOUMAIFANGDEMINGCHENGHESHUIHAO。

20.企业已经三证合一,没有在国税变更纳税人识别号,但是在海关已经变更为统一社会信用代码,取得海关进口增值税专用缴款书可以正常比对抵扣吗?

幸运飞艇appDA:KEYIDIKOU,GUANYUSANZHENGHEYIXINJIUHAOMAGUANLIANBUDUIWENTI,ZHENGGUANYIZAIXITONGZHONGSHEZHIZHUANYOUGONGNENG。

21.哪里可以查询增值税发票信息?

DA: QUDEZENGZHISHUIFAPIAODEDANWEIHEGERENKEDENGLUQUANGUOZENGZHISHUIFAPIAOCHAYANPINGTAI(http://inv-veri.chinatax.gov.cn),DUIZENGZHISHUIFAPIAOGUANLIXINXITONGKAIJUDEZENGZHISHUIZHUANYONGFAPIAO、ZENGZHISHUIPUTONGFAPIAO、JIDONGCHEXIAOSHOUTONGYIFAPIAOHEZENGZHISHUIDIANZIPUTONGFAPIAODEFAPIAOXINXIJINXINGCHAYAN。DANWEIHEGERENTONGGUOWANGYELIULANQISHOUCIDENGLUPINGTAISHI,YINGXIAZAIANZHUANGGENZHENGSHUWENJIAN,CHAKANPINGTAITIGONGDEFAPIAOCHAYANCAOZUOSHUOMING。

22.2017年16号公告明确,开具增值税普通发票时,应在“购买方纳税人识别号”栏填写购买方的纳税人识别号或统一社会信用代码,那么对于其他栏次,如地址、电话、开户行及账号等是否要求填写?

幸运飞艇appDA: GENJU《GUOJIASHUIWUZONGJUGUANYUJINYIBUYOUHUAYINGGAIZENGNASHUIFUWUGONGZUODETONGZHI》(SHUIZONGFA〔2016〕75HAO)DISHIBATIAOGUIDING:“ZENGZHISHUINASHUIRENGOUMAIHUOWU、LAOWU、FUWU、WUXINGZICHANHUOBUDONGCHAN,SUOQUZENGZHISHUIZHUANYONGFAPIAOSHI,XUXIANGXIAOSHOUFANGTIGONGGOUMAIFANGMINGCHENG(BUDEWEIZIRANREN)、NASHUIRENSHIBIEHAO、DIZHIDIANHUA、KAIHUXINGJIZHANGHAOXINXI,BUXUYAOTIGONGYINGYEZHIZHAO、SHUIWUDENGJIZHENG、ZUZHIJIGOUDAIMAZHENG、KAIHUXUKEZHENG、ZENGZHISHUIYIBANNASHUIRENDENGJIBIAODENGXIANGGUANZHENGJIANHUOQITAZHENGMINGCAILIAO。GERENXIAOFEIZHEGOUMAIHUOWU、LAOWU、FUWU、WUXINGZICHANHUOBUDONGCHAN,SUOQUZENGZHISHUIPUTONGFAPIAOSHI,BUXUYAOXIANGXIAOSHOUFANGTIGONGNASHUIRENSHIBIEHAO、DIZHIDIANHUA、KAIHUXINGJIZHANGHAOXINXI,YEBUXUYAOTIGONGXIANGGUANZHENGJIANHUOQITAZHENGMINGCAILIAO。”YINCI,GENJUXIANXINGFAGUI,ZANWEIDUIZAIPUTONGFAPIAOSHANGTIANXIELIANXIDIZHI、DIANHUA、KAIHUXINGDENGXINXIJINXINGQIANGZHIYAOQIU。

23.我司为商业企业,购入零散配件进行组装成台机器来销售,例如组装台式机电脑,按照公告的要求,销售时开具发票是否仍需按照零配件的名称逐一填开?可否按照成台或成套机器来开呢?

DA: GENJUFAPIAOGUANLIBANFADEXIANGGUANGUIDING:QIYEKAIJUFAPIAOSHI,BIXUQUEBAOFAPIAOKAIJUDEXIANGMUNEIRONGYUSHIJIJINGYINGYEWUYIZHI。2017NIAN16HAOGONGGAOYAOQIUXIAOSHOUFANGKAIJUZENGZHISHUIFAPIAOSHI,FAPIAONEIRONGYINGANZHAOSHIJIXIAOSHOUQINGKUANGRUSHIKAIJU,BUDEGENJUGOUMAIFANGYAOQIUTIANKAIYUSHIJIJIAOYIBUFUDENEIRONG。YINCI,RUGUISIZUIZHONGXIAOSHOUDECHANPINQUESHIZUZHUANGDIANNAO,ZEYINGANZUZHUANGDIANNAOJUSHIKAIJU。

24.应该在什么时候开具发票?

DA:NASHUIRENYINGZAIFASHENGZENGZHISHUINASHUIYIWUSHIKAIJUFAPIAO,GUOJIASHUIWUZONGJULINGYOUGUIDINGCHUWAI。

25.我司通过投标取得一个项目,我方提供技术服务业务,但是由于对方在招标的时候税率选的是17%,现在要求我方一定要开具17%的发票给对方,可实际我们提供的是技术服务,请问我们可以根据对方的要求开具17%税率的发票吗?

DA:BUKEYI。GENJUFAPIAOGUANLIBANFAHE2017NIAN16HAOGONGGAODEXIANGGUANGUIDING,QIYEKAIJUFAPIAOSHI,BIXUQUEBAOFAPIAOKAIJUDEXIANGMUNEIRONGYUSHIJIJINGYINGYEWUYIZHI,RUGUISITIGONGDEQUESHIJISHUFUWU,ZEKAIJUFAPIAOSHIBIXUGENJU《SHANGPINHEFUWUSHUISHOUFENLEIYUBIANMA(SHIXING)》XUANZEZHENGQUEDEKAIPIAOBIANMA,KAIJUSHUILVWEI6%DEJISHUFUWUFEIFAPIAO,BUDEGENJUKEHUDEYAOQIUKAIJUYUSHIJIQINGKUANGBUFUDEFAPIAO。

26.用增值税发票管理新系统开具发票时,只写商品名称可以吗?

幸运飞艇appDA:BUKEYI。SHUIWUZONGJUBIANXIELE《SHANGPINHEFUWUSHUISHOUFENLEIYUBIANMA(SHIXING)》,BINGZAIZENGZHISHUIFAPIAOGUANLIXINXITONGZHONGZENGJIALESHANGPINHEFUWUSHUISHOUFENLEIYUBIANMAXIANGGUANGONGNENG。SHIYONGZENGZHISHUIFAPIAOGUANLIXINXITONGDEZENGZHISHUINASHUIREN,YINGSHIYONGZENGZHISHUIFAPIAOGUANLIXINXITONGXUANZEXIANGYINGDESHANGPINHEFUWUSHUISHOUFENLEIYUBIANMAKAIJUZENGZHISHUIFAPIAO。DUIWEIANGUIDINGGUIFANSHIYONGSHUISHOUFENLEIBIANMADENASHUIREN,ZHUGUANGUOSHUIJIGUANJIANGYIZHAOXIALIEFALVFAGUIYUYICHULI:GENJU《ZHONGHUARENMINGONGHEGUOFAPIAOGUANLIBANFA》DIERSHIERTIAOHE《ZENGZHISHUIZHUANYONGFAPIAOSHIYONGGUIDING》DISHIYITIAO,NASHUIRENBUXUANZESHANGPINHEFUWUSHUISHOUFENLEIYUBIANMADE,SHUYUFAPIAOLANMUTIANXIEBUQUAN,ZHUGUANSHUIWUJIGUANJIANGYIZHAO《ZHONGHUARENMINGONGHEGUOFAPIAOGUANLIBANFA》DISANSHIWUTIAODIYIKUANCHULI,YOUSHUIWUJIGUANZELINGGAIZHENG,CHU1WANYUANYIXIAFAKUAN。NASHUIRENKAIJUZENGZHISHUIFAPIAOSHI,FAPIAONEIRONGYINGANZHAOSHIJIXIAOSHOUQINGKUANGXUANZEZHENGQUEDEBIANMARUSHIKAIJU。DUINASHUIRENXUANZEDEBIANMABUFUHEGUIDINGDE,ZHUGUANSHUIWUJIGUANZELINGNASHUIRENXIANQIGAIZHENG,YUQIBUGENGZHENGDE,SHIWEIEYIXUANZEBIANMA,SHUYUKAIJUYUSHIJIJINGYINGYEWUQINGKUANGBUFUDEFAPIAO,ZHUGUANSHUIWUJIGUANJIANGYIZHAO《ZHONGHUARENMINGONGHEGUOFAPIAOGUANLIBANFA》DISANSHIQITIAODIYIKUANCHULI,MEISHOUWEIFASUODE,XUKAIJINEZAI1WANYUANYIXIADE,KEYIBINGCHU5WANYUANYIXIAFAKUAN;XUKAIJINECHAOGUO1WANYUANDE,BINGCHU5WANYUANYISHANG50WANYUANYIXIADEFAKUAN;GOUCHENGFANZUIDE,YIFAZHUIJIUXINGSHIZEREN。

27.我是做批发的,一次开具增值税专用发票品种特别多,金额小,每张都分开特别麻烦,能开到一起吗?

DA: YIBANNASHUIRENXIAOSHOUHUOWU、TIGONGJIAGONGXIULIXIUPEILAOWUHEFASHENGYINGSHUIXINGWEIKEHUIZONGKAIJUZENGZHISHUIZHUANYONGFAPIAO。HUIZONGKAIJUZENGZHISHUIZHUANYONGFAPIAODE,YINGSHIYONGZENGZHISHUIFAPIAOGUANLIXINXITONGKAIJU《XIAOSHOUHUOWUHUOZHETIGONGYINGSHUILAOWUQINGDAN》,BINGJIAGAIFAPIAOZHUANYONGZHANG。

28.增值税发票开票人开具管理员可以吗?

幸运飞艇appDA: SHUIWUSHANGMEIYOUYAOQIU,DANJIANYIZUIHAORUSHITIANXIEKAIPIAORENYUANXINGMING。

29.电子发票,打印出来黑白的也可以入账对吗?

幸运飞艇appDA:DIANZIFAPIAOYONGHEIBAIDAYINJIDAYINCHULAI,KEYIZUOWEIRUZHANGPINGZHENG。

30.我们购买猪、牛、羊肉,发票上没有单价数量可以吗?

幸运飞艇appDA: BUKEYI,FAPIAOXINXIXUYAOYICIJUSHITIANXIE,XIAOSHOUHUOWU,XUYAOJIANGDANJIA、SHULIANG、JINETIXIANZAIFAPIAOSHANG;RUGUOSHUYUFUWU,QUESHIMEIYOUDANWEISHULIANGDEKEYIBUTIXIAN。JIANYITUIPIAOZHONGKAI。

31.开给个人的普通发票,也要填身份证号码吗?

幸运飞艇appDA: GENJUBENGONGGAODIYITIAOGUIDING:“GOUMAIFANGWEIQIYEDE,SUOQUZENGZHISHUIPUTONGFAPIAOSHI,YINGXIANGXIAOSHOUFANGTIGONGNASHUIRENSHIBIEHAOHUOTONGYISHEHUIXINYONGDAIMA;XIAOSHOUFANGWEIQIKAIJUZENGZHISHUIPUTONGFAPIAOSHI,YINGZAI“GOUMAIFANGNASHUIRENSHIBIEHAO”LANTIANXIEGOUMAIFANGDENASHUIRENSHIBIEHAOHUOTONGYISHEHUIXINYONGDAIMA”,TONGSHI,《GUOJIASHUIWUZONGJUGUANYUJINYIBUYOUHUAYINGGAIZENGNASHUIFUWUGONGZUODETONGZHI》(SHUIZONGFA〔2016〕75HAO)DIBATIAOGUIDING,GERENXIAOFEIZHEGOUMAIHUOWU、LAOWU、FUWU、WUXINGZICHANHUOBUDONGCHAN,SUOQUZENGZHISHUIPUTONGFAPIAOSHI,BUXUYAOXIANGXIAOSHOUFANGTIGONGNASHUIRENSHIBIEHAO、DIZHIDIANHUA、KAIHUXINGJIZHANGHAOXINXI,YEBUXUYAOTIGONGXIANGGUANZHENGJIANHUOQITAZHENGMINGCAILIAO。YINCI,DUIYUKAIJUPUTONGFAPIAOJIGERENDEQINGKUANG,BUXUYAOQUDEDUIFANGSHENFENZHENGHAOMA。

32.收到增值税专用发票,当月认证抵扣后开票方误操作将该发票作废,已认证的专用发票发票联和抵扣联是否退回开票方?

DA:GENJU《ZENGZHISHUIZHUANYONGFAPIAOSHIYONGGUIDING》(GUOSHUIFA〔2006〕156HAO)DIERSHIWUTIAOGUIDING:“RENZHENGXIANGFUDEZHUANYONGFAPIAOYINGZUOWEIGOUMAIFANGDEJIZHANGPINGZHENG,BUDETUIHAIXIAOSHOUFANG。”XIAOSHOUFANGWEIAN《ZENGZHISHUIZHUANYONGFAPIAOSHIYONGGUIDING》GUIDINGDEZUOFEITIAOJIANZUOFEIFAPIAO,XIAOSHOUFANGSHUIWUJIGUANYINGDUIQIJINXINGWEIANGUIDINGZUOFEIFAPIAOCHULI,BUYINGYAOQIUGOUMAIFANGTUIHUIYIZUOFEIZHUANYONGFAPIAOFAPIAOLIANHEDIKOULIAN。

33.ETC充值取得不征税的增值税电子普通发票,是否可以抵扣进项税额?

幸运飞艇appDA: GENJU《CAIZHENGBU SHUIWUZONGJUGUANYUZURUGUDINGZICHANJINXIANGSHUIEDIKOUDENGZENGZHISHUIZHENGCEDETONGZHI》(CAISHUI〔2017〕90HAO)GUIDING:“QI、ZI2018NIAN1YUE1RIQI,NASHUIRENZHIFUDEDAOLU、QIAO、ZHATONGXINGFEI,ANZHAOYIXIAGUIDINGDIKOUJINXIANGSHUIE:

(YI)NASHUIRENZHIFUDEDAOLUTONGXINGFEI,ANZHAOSHOUFEIGONGLUTONGXINGFEIZENGZHISHUIDIANZIPUTONGFAPIAOSHANGZHUMINGDEZENGZHISHUIEDIKOUJINXIANGSHUIE。

……”

2018NIAN1YUE1RIQI,NASHUIRENZHIFUDEDAOLUTONGXINGFEI,ANZHAOSHOUFEIGONGLUTONGXINGFEIZENGZHISHUIDIANZIPUTONGFAPIAOSHANGZHUMINGDEZENGZHISHUIEDIKOUJINXIANGSHUIE,QUDEBUZHENGSHUIFAPIAODEBUDEDIKOUJINXIANGSHUIE。

34.增值税发票备注栏的信息是否可以手写?

幸运飞艇appDA:GENJU《GUOWUYUANGUANYUXIUGAI<ZHONGHUARENMINGONGHEGUOFAPIAOGUANLIBANFA>DEJUEDING》(ZHONGHUARENMINGONGHEGUOGUOWUYUANLINGDI587HAO)DIJIUTIAOGUIDING:“JIANGDIERSHISANTIAOGAIWEIDIERSHIERTIAO,XIUGAIWEI:KAIJUFAPIAOYINGDANGANZHAOGUIDINGDESHIXIAN、SHUNXU、LANMU,QUANBULIANCIYICIXINGRUSHIKAIJU,BINGJIAGAIFAPIAOZHUANYONGZHANG。”

YINCI,ZENGZHISHUIFAPIAOBEIZHULANDEXINXIBUKEYISHOUXIE。

35.金融机构开展贴现、转贴现业务如何就贴现利息开具发票?(国家税务总局官网)

DA:GENJU《GUOJIASHUIWUZONGJUGONGGAO2017NIANDI30HAO》(GUOJIASHUIWUZONGJUGUANYUKUAJINGYINGSHUIXINGWEIMIANSHUIBEIANDENGZENGZHISHUIWENTIDEGONGGAO):“SI、ZI2018NIAN1YUE1RIQI,JINRONGJIGOUKAIZHANTIEXIAN、ZHUANTIEXIANYEWUXUYAOJIUTIEXIANLIXIKAIJUFAPIAODE,YOUTIEXIANJIGOUANZHAOPIAOJUTIEXIANLIXIQUANEXIANGTIEXIANRENKAIJUZENGZHISHUIPUTONGFAPIAO,ZHUANTIEXIANJIGOUANZHAOZHUANTIEXIANLIXIQUANEXIANGTIEXIANJIGOUKAIJUZENGZHISHUIPUTONGFAPIAO。”

36.增值税专用发票开错怎么办?

幸运飞艇appDA:YIBANNASHUIRENDANGYUEKAIJUDEZHUANYONGFAPIAOZAIFASHENGXIAOHUOTUIHUI、KAIPIAOYOUWUDENGQINGXING,SHOUDAOTUIHUIDEFAPIAOLIAN、DIKOULIANFUHEZUOFEITIAOJIANDE,ANZUOFEICHULI;KAIJUSHIFAXIANYOUWUDE,KEJISHIZUOFEI。FUHEZUOFEITIAOJIAN,SHIZHITONGSHIJUYOUYIXIAQINGXING:

YI、SHOUDAOTUIHUIDEFAPIAOLIAN、DIKOULIANSHIJIANWEICHAOGUOXIAOSHOUFANGKAIPIAODANGYUE;

幸运飞艇appER、XIAOSHOUFANGWEICHAOSHUIBINGQIEWEIJIZHANG;

SAN、GOUMAIFANGWEIRENZHENGHUOZHERENZHENGJIEGUOWEI“NASHUIRENSHIBIEHAORENZHENGBUFU”、“ZHUANYONGFAPIAODAIMA、HAOMARENZHENGBUFU”。

RUOFEIDANGYUEKAIJUDEZHUANYONGFAPIAOFAXIANKAIJUYOUWUHUOFASHENGXIAOHUOTUIHUIDENGQINGXING,ZEXUYAONASHUIRENZAIKAIPIAOXITONGZHONGSHENQING《KAIJUHONGZIZENGZHISHUIZHUANYONGFAPIAOXINXIBIAO》。SHANGYUEDEFAPIAOQIYEZAIXITONGZHONGANSHIJIQINGKUANGXUANZELIYOU;GEYUEDEFAPIAOZHINENGXUANZE“GOUMAIFANGJUSHOU”。

37.如果还未取得对方纸质发票信息,但是已经在发票查询平台可以查询到该发票信息,是否可以抵扣?

幸运飞艇appDA:NASHUIRENBIXUQUDEXIAOSHOUFANGSHIYONGZENGZHISHUIFAPIAOXITONGSHENGJIBANKAIJUDEZENGZHISHUIFAPIAO,CAIKEYIBUZAIJINXINGSAOMIAORENZHENGHUOTONGGUOZENGZHISHUIFAPIAOSHUIKONGKAIPIAORUANJIANDENGLUBENSHENGZENGZHISHUIFAPIAOCHAXUNPINGTAICHAXUN、GOUXUAN。

38.发票过了认证期限可否开具红字发票?

ZENGZHISHUIYIBANNASHUIRENKAIJUZENGZHISHUIZHUANYONGFAPIAO(YIXIAJIANCHENG“ZHUANYONGFAPIAO”)HOU,FASHENGXIAOHUOTUIHUI、KAIPIAOYOUWU、YINGSHUIFUWUZHONGZHIDENGQINGXINGDANBUFUHEFAPIAOZUOFEITIAOJIAN,HUOZHEYINXIAOHUOBUFENTUIHUIJIFASHENGXIAOSHOUZHERANG,XUYAOKAIJUHONGZIZHUANYONGFAPIAODEKEYIANZHAOGUOJIASHUIWUZONGJUGONGGAO2016NIANDI47HAOGUIDINGJINXINGHONGZIFAPIAODEKAIJUCHULI,FAPIAOGUOLERENZHENGQIXIANDANSHIFUHEGAIWENJIANGUIDINGKAIJUHONGZIFAPIAOQINGXINGDE,KEYIANGAIWENJIANGUIDINGKAIJUHONGZIFAPIAO。

幸运飞艇appYISHANG,BIANSHIXIAOBIANWEIDAJIAJIESHAODENEIRONG,RUGUODUIYISHANGNEIRONGYOURENHEYIWEN,QINGYUWOSIQUDELIANXI,WENNINJINXIANGXIANGXINEIRONGDEJIEDA。

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