Tickets.

According to Article 3 of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.53 (20 16): "(1) A single-purpose card issuing enterprise or a card selling enterprise (hereinafter referred to as the" card selling enterprise ") sells single-purpose cards, or accepts prepaid funds obtained by single-purpose card holders, and does not pay VAT. The card seller may, in accordance with the provisions of Article 9 of this announcement, issue a general payment letter for value-added tax to the card purchaser and the recharge person.

Tickets, special VAT invoices shall not be issued.

Tickets. …………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………

Tickets. "

In addition, People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.53 (20 16) stipulates that there are 60 1 "prepaid card sales and recharge", 602 "pre-sales of self-developed real estate projects" and 603 "business tax has been declared but no invoice has been issued".

Using the code of "non-taxable items without sales behavior", the invoice tax rate column should be filled in "non-taxable", and special VAT invoices may not be issued.

Tickets.

According to the above documents:

1. If the enterprise obtains the card after purchase, the invoice tax rate column should be filled with "excluding tax".

Tickets, unused, can not be deducted before tax for the time being, so it is suggested to calculate according to the nature of "advance payment";

2. If the card is used after purchase, the corresponding carry-over costs and expenses shall be deducted before tax.

(1) You can only get one shopping list when you buy goods or services with your card. Therefore, the purchase of goods or services by card will be recorded with a copy of invoice and shopping list, and deducted before tax according to relevant regulations, such as the purchase of office supplies;

(2) For employees' welfare, it shall be recorded on the basis of the copy of the card purchase invoice, the employee's credit card record and the personal income tax withholding certificate (which shall be withheld from the employee's salary), and deducted before tax according to relevant regulations;

(3) If it is used for sales expenses or business entertainment expenses, it shall be recorded in the account with relevant materials such as a copy of the card purchase invoice to prove the authenticity of the business, and deducted before tax according to relevant regulations, which may involve withholding and paying taxes;