Question 2:? Subject: How to deal with overdue ordinary invoices Hello, the use period of ordinary invoices is tentatively set at 6 months. If there are ordinary invoices that have not been used up for more than 6 months, taxpayers need to go to the competent national tax authorities to check the old invoices. The required information is as follows: (1) Invoice Purchase Book. (2) If it is necessary to cancel blank invoices, the business operators shall fill in the Invoice Cancellation Registration Form. (3) When filling in invalid invoices, all invalid copies must be brought. (4) Checking the old invoices also requires the following information: 2 1. Stub copy of the invoice. 2. Taxpayers who use general quota invoice, general machine invoicing, general handwritten invoices, passenger quota invoice, motor vehicle sales invoices, export invoices and purchase invoices must submit electronic invoice data in accordance with regulations. The submission method is as follows: (1) If you go directly to the tax hall, provide the electronic invoice data and the invoice inspection summary form signed by the buyer (this form is filled in by the invoice cancellation post of the tax service office). (2) VAT taxpayers who use a large number of tickets and CA certificates can submit electronic invoice data online and provide an online check summary of ordinary invoices. 3. If you fill in the red-ink ordinary invoice, you should attach a copy of the original invoice or a valid written certificate from the buyer, a copy of the original invoice and a copy of the bank receipt (originally paid). Taxpayers who need to purchase invoices after checking the old invoices can apply to the competent tax authorities for purchasing invoices with the following materials: invoice purchase book. The above reply is for reference only, thank you for your support to this website!
Question 3: What should I do if the blank ordinary invoice expires? We also do this one by one, and it is valid for several months. If it is time to change, we will change it after it expires, but we will be fined.
Question 4: Ordinary invoice is overdue and reissued. What should I do? The ordinary invoice has not expired.
As long as it is a real ticket, it can be used.
Question 5: What should I do if the VAT invoice is overdue? Seriously apply for extra points. The invoice cannot be reopened, but there is a way to help you. According to the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on the Deduction of Overdue VAT Deduction Vouchers (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.50, 20 1 1), overdue VAT invoices and other deduction vouchers can be deducted after going through relevant procedures as long as they meet the following conditions:
If a general VAT taxpayer has a real transaction, but the VAT deduction voucher is overdue due to objective reasons, it will be audited by the competent tax authorities, reported step by step, certified by People's Republic of China (PRC) State Taxation Administration of The People's Republic of China, and compared with the matching VAT deduction voucher, allowing taxpayers to continue to deduct their input tax.
If the general taxpayer's VAT withholding certificate is overdue for other reasons than those stipulated in Article 2 of this announcement, it shall still be implemented in accordance with the relevant provisions on the deduction period of VAT withholding certificate.
The VAT deduction vouchers mentioned in this announcement include special VAT invoices, special payment books for customs import VAT and unified invoices for road and inland waterway cargo transportation.
Second, objective reasons include the following types:
(1) The VAT deduction certificate is overdue due to force majeure factors such as natural disasters and social emergencies;
(2) The VAT deduction voucher is stolen or robbed, or it is overdue due to loss or mailing errors;
(3) The relevant judicial administrative organ impounds the VAT tax deduction certificate in business or inspection, and the taxpayer fails to fulfill the reporting obligation normally, or the information system and network of the tax authorities fail to process the taxpayer's online certification data in time, resulting in the overdue VAT tax deduction certificate;
(4) Due to economic disputes, the buyer and the seller failed to deliver the VAT tax deduction certificate in time, or the taxpayer changed the tax payment place, cancelled the old household and re-registered the tax for too long, resulting in the overdue VAT tax deduction certificate;
(5) The VAT deduction certificate is overdue due to casualties, sudden serious illness or unauthorized resignation;
(six) other circumstances stipulated by State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC).
Three, the general taxpayer of value-added tax due to objective reasons, the value-added tax deduction certificate is overdue, can be in accordance with the provisions of the annex to this announcement "VAT deduction certificate overdue management measures", for overdue deduction procedures.
Four. This announcement shall be implemented as of 20 1 1, 10, 1.
Based on the above reasons, it is estimated that if you are smart, you can always find one that can be used, and you will basically approve it when you report it. (meaning you know)
Question 6: What should I do if the invoice is overdue? Your behavior According to Article 36 of the Measures for the Administration of Invoices, acts violating the laws and regulations on invoice management include:
(1) Failing to print invoices or make special anti-counterfeiting products for invoices in accordance with regulations;
(2) Failing to receive and purchase invoices in accordance with regulations;
(3) Failing to issue invoices in accordance with regulations;
(4) Failing to obtain invoices in accordance with regulations;
(5) Failing to keep invoices in accordance with regulations;
(six) failing to accept the inspection by the tax authorities in accordance with the provisions.
Units and individuals who commit any of the acts listed in the preceding paragraph shall be ordered by the tax authorities to make corrections within a time limit, their illegal income shall be confiscated, and they may also be fined 6,543.8+0,000 yuan. Whoever commits two or more acts listed in the preceding paragraph may be punished separately.
(3) Failing to issue invoices in accordance with regulations;
But if the circumstances are not serious, report to the competent tax authorities for recovery. The tax authorities will impose penalties as appropriate.
Question 7: What should I do if the ordinary invoice is overdue? Hello, Mr. Zou from accounting school will answer your questions.
I suggest that the invoice should be sent to the buyer in time after it is issued.
Welcome to give me a nickname-ask all the teachers in the accounting school.
Question 8: How long will the invoice be due? The invoice has not expired. It's also a blessing, but the tax authorities have stipulated when the invoice can't be used and need to open a new invoice, but they haven't stipulated that your invoice can still be used. The special VAT invoice only says that it must be certified within 90 days after the invoice date, otherwise it can't be deducted, but the invoice can still be accounted for, but it can't be deducted, and the ordinary invoice is gone, just with a specified accounting time.
Question 9: How to deal with overdue invoices (see details) There is only one way to go: write off negative invoices first, and then re-invoice.
However, it is not your company that applies to the tax bureau, but the other company, that is, what you call "Shenlong", applies to their competent tax authorities to fill out the application form for issuing special VAT invoices. With the consent of the tax authorities, the red Notice of Issuing Special VAT Invoice will be issued, and the buyer will return it to your company after obtaining the notice, so that your company can issue red-ink invoices.
Question 10: Our general VAT invoice has expired. What should I do if I issue the remaining invoices after the expiration? Chapter III Receipt and Purchase of Invoices Article 12 The identity certificate of the agent mentioned in Article 15 of the Measures refers to the resident identity card, passport or other documents that can prove the identity of the agent. Article 13 The special seal for invoices mentioned in Article 15 of the Measures refers to the seal stamped with the name, tax registration number and special seal for invoices by units and individuals who use tickets when issuing invoices. The style of the special invoice seal is determined by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC). Article 14 The tax authorities shall keep the stamp of the special seal for invoices provided by the units and individuals who purchase invoices for future reference. Article 15 The acquisition and procurement methods mentioned in Article 15 of the Measures refer to the methods of bulk supply, trade-in of old products or trade-in of old products. Article 16 The contents of the invoice receiving and purchasing book mentioned in Article 15 of the Measures shall include the names of the units and individuals who use the tickets, their industries, ways of purchasing tickets, types of tickets approved, invoicing limits, names of invoices, date of receiving and purchasing, quantity of invoices allowed, starting and ending numbers, violation records, signatures (seals) of recipients, and seals issued by tax authorities. Article 17 The use of invoices as mentioned in Article 15 of the Measures refers to the receipt and storage of invoices and related invoicing materials. Article 18 When selling invoices, the tax authorities shall collect labor cost management fees according to the approved charging standards, and issue receipts to the ticket purchasing units and individuals. Measures for the collection and payment of invoice costs shall be implemented in accordance with relevant state regulations. Article 19 The written documents mentioned in Article 16 of the Measures refer to relevant business contracts, agreements or other materials recognized by the tax authorities. Article 20 The tax authorities shall sign an agreement with the units entrusted to issue invoices on their behalf, specifying the types, objects, contents and related responsibilities of issuing invoices on their behalf. Article 21 The guarantor mentioned in Article 18 of the Measures refers to a citizen, legal person or other economic organization with the ability to guarantee within the territory of China. If the guarantor agrees to provide guarantee for the units and individuals who receive and purchase invoices, it shall fill in the guarantee letter. The contents of the letter of guarantee include: the object, scope, term and responsibility of the guarantee and other related matters. This letter of guarantee is valid only after it is signed and sealed by the buyer, guarantor and tax authorities. Twenty-second "measures" in the second paragraph of article eighteenth, the guarantor or the deposit shall bear the legal responsibility, which means that the guarantor pays the fine or pays the fine with the deposit. Twenty-third the specific scope of providing a guarantor or paying a deposit shall be stipulated by the provincial tax authorities.