How to check VAT invoice information? What is the difference between a general VAT invoice and a special invoice in terms of tax collection? What should you pay attention to when receiving VAT invoices? The editor of Accounting.com has done a good job, please take a look!
How to check VAT invoice information?
Units and departments that have received VAT invoices can log in to the National VAT Invoice Inspection Platform (), and apply for VAT special invoices, VAT general invoices, and motor vehicle invoices that have been launched under the new VAT invoice processing system. The invoice information of sales unified invoices and VAT electronic general invoices is checked. When units and departments log in to the platform for the first time through a web browser, they should download and install the root diploma file and check the invoice inspection operation certificate provided by the platform.
What is the difference between a general VAT invoice and a special invoice in terms of tax collection?
VAT general invoice is the issuance and processing of general VAT taxpayers except commercial retail sales under the VAT anti-counterfeiting tax control system, which means that general taxpayers can use it* **A VAT anti-counterfeiting tax control system is used to issue special VAT invoices, general VAT invoices, etc., commonly known as "one machine with multiple invoices".
Target: General taxpayers
A general value-added tax invoice consists of a basic copy or a basic copy plus other copies. The basic copy is two copies: invoice copy and accounting link.
2. Value-added tax invoices are printed by the State Administration of Taxation under the supervision of the State Administration of Taxation and are only available for purchase and use by general VAT taxpayers. They are important for taxpayers to respond to economic shocks. The accounting voucher is also a legal representation that records both the tax liability of the seller and the input tax of the buyer; it is a legal and exclusive invoice that is an important certainty in the planning and processing of VAT.
Target: General taxpayers
A value-added tax invoice is formed by a basic copy or a basic copy plus other copies. The basic copy is three copies: invoice copy , deduction and accounting link.
3. General VAT invoices cannot be deducted from taxes, while special VAT invoices can be deducted from output taxes.
4. Value-added tax invoices can only be issued on your behalf.
What should you pay attention to when receiving VAT invoices?
1. Examination of invoice headers
Whether it is a special VAT invoice or a general VAT invoice, the requirement is that the company name cannot be wrong in one word.
The value-added tax invoice must check whether the company's full name, tax number, local phone number, bank and account number are accurate; generally speaking, after the use invoice is issued, check the box to confirm This invoice can be viewed on the platform. Even if you get the invoice but there is no such invoice in the check-box, there must be something wrong with it. Promote careful disposal.
For general invoices issued before July 1, please note that the title must not be wrong, and for general invoices issued after July 1, please note that both the title and tax number must be correct.
Even if it is a fixed-amount invoice, be careful of its authenticity. It is best to check it online.
2. Validity of the invoice
If the time filled in on the invoice seriously lags behind the time of receipt of the invoice, be careful. Especially the New Year's Eve invoices. Although New Year's Eve invoice income is not controlled, it is still a bit cautious in handling it.
The first situation is that the expenses have been accrued or tentatively estimated to be paid in the current day, but no invoice has been obtained today.
According to the State Administration of Taxation’s Announcement No. 34 of 2011, Mingwuzhong can calculate based on the book amount when prepaying income tax in the current year; but it needs to obtain an invoice before the final payment of income tax in the next year, otherwise The main thing is to deal with the increase in income tax.
The second situation is that the invoice was obtained in the past but was not paid in the current day, which is a New Year's Eve payment.
Based on the principle of accounting truthfulness, according to the level of performance, it will either be listed as expenses for the next year, or it will be arranged through the "profit and loss arrangement for previous years".
From the perspective of internal management of the enterprise, if invoices are often recorded across multiple years, it proves that the management is not in place and should be taken seriously.
2. Pay attention to whether the certification of value-added tax invoices will be out of date in the near future;
3. Invoice specifications
Pay attention to whether the invoice specifications are consistent with the requirements of the convention. Generally speaking, especially for general taxpayers, it is best to inform the relevant personnel of the company to mention the issue of VAT invoices when signing the contract to avoid the situation of being unable to make deductions, which will lead to a complete tax burden. increase in height.
4 Invoice content
The invoice issuing content must be consistent with the actual transaction content. Even if you are purchasing a large amount of goods, an invoice list should usually be attached. The state is now relatively strict about this content, emphasizing it repeatedly in policy regulations, and has successively modified product codes, VAT invoice systems, VAT invoice methods, etc. Avoid the phenomenon of selling sheep's head and selling dog meat.
5. Invoice tax rate
General tax payers do not have special industries, and the tax rates are the same as those in the fourth bracket.
17%: Sell or import goods; provide taxable services; provide leasing services of tangible movable property.
13%: Sales or import of five categories of goods specified in tax laws.
Food, edible vegetable oil, fresh milk (killed milk is 13%; prepared milk is 17%); tap water, warm air, cool air, cold water, coal gas, kerosene liquefied gas, natural gas, biogas, coal products for residential use; classics , newspapers, magazines; feed, fertilizer, pesticides, agricultural machinery, agricultural film, etc.
11%: Providing access to transportation services, postal services, and prerequisite telephone drop-off services.
6%: Providing modern service industry services (excluding tangible movable property leasing services) and value-added telecom services.
Attention: Starting from July 1, the 13% tax rate will be reduced to the 11% tax bracket.
Except for some special cases, small-scale taxpayers in all industries, The tax rate is 3%. The tax planning method is: the total amount of invoices &pide;(1+3%)?3%
The tax rate must be checked and understood, because it is inevitable that some careless financial staff will seal the wrong tax rate, even if the income is Or after the deduction, you have to rebuild and rebuild, causing unnecessary trouble to your own work.
6. Invoice stamping
The seal on the invoice must be the official invoice seal, and any other seals such as financial seal, convention seal, and official seal cannot be used. If the seal is stamped incorrectly, the invoice will be deemed invalid.
The stamp on the invoice should be clear, try to avoid stamping on the numbers.
The value-added tax invoice must be stamped on the invoice page and the deduction page, and the regular invoice must be stamped on the invoice page.
Note: There is no possibility of sealing the wrong seal or not sealing the correct seal, and then sealing it again. In this case, the invoice becomes invalid and must be returned to Shenqi.
7. The invoice printing location
Always not offset, and the Chinese characters and numbers should not be special, especially the password area, which must be within the corresponding grid.
8. Invoice remarks column
1. For goods transportation invoices, use VAT special invoices and VAT general invoices. When issuing invoices, the place of departure, place of destination, and vehicle information should be entered. Contents such as vehicle number and transported goods information should be filled in the remarks column of the invoice. If there is more content, a separate list can be attached.
2. When a construction service invoice is issued by the taxpayer himself or the tax agency issues a value-added tax invoice on his behalf, the name and item of the county (city, district) where the construction service occurs should be stated in the remarks column of the invoice. call.
3. If there is no invoice for the sale of movables, and the taxpayer issues a value-added tax invoice on his own or the tax agency issues a value-added tax invoice on his behalf, he should fill in the name of the movable property and the name of the goods or taxable services in the column of the invoice? House ownership certificate number (if you do not have a house ownership certificate, do not fill it in), fill in the area unit in the "Unit" column, and prove that there are no details of movable property in the remarks column.
4. There is no movable property for rent. When the taxpayer issues a value-added tax invoice on his own or the tax agency issues a value-added tax invoice on his behalf, he should prove the details of the absence of movable property in the remarks column.
5. As the person responsible for the withholding of vehicle and boat tax, the security agency shall prove the collection of vehicle and boat tax in the remarks column of the VAT invoice when collecting the vehicle and boat tax and issuing a VAT invoice. information. It almost includes: insurance document number, tax period (down to the precise month), amount of vehicle and boat tax collected, amount of late payment fees, amount calculation, etc. This value-added tax invoice can be used as the primary accounting basis for taxpayers to pay vehicle and boat taxes and late payment fees.
6. Single-purpose card
(1) In a single-purpose card transaction, the seller and the card seller are not the same taxpayers. When the card seller settles the sales payment, a general VAT invoice should be issued to the card seller, and proof of "receipt of the prepaid card settlement amount" should be made in the remarks column. A special VAT invoice must not be issued. The general value-added tax invoice obtained by the card seller from the seller shall be kept for future reference as evidence that the prepaid funds obtained by recharging the card for the purpose of selling the card or the card for receiving the card have not been paid in value-added tax.
(2) In a multi-purpose card transaction, when the special merchant receives the sales payment settled by the payment institution, it shall issue a general VAT invoice to the payment institution and prove in the remarks column that it has received the prepaid card settlement No VAT invoices may be issued. The general VAT invoices obtained by payment institutions from special merchants serve as evidence that they have not paid VAT in advance by selling multi-purpose cards or accepting multi-purpose card recharges and should be kept for future reference.
9. Examination of invoice attachments
Beware of three common problems. The content of invoice attachments should be consistent with that of the invoice. Examination of the invoice amount The amount of the invoice must be higher than the actual within a certain range The reimbursement amount is large, but it is best to be universal and never smaller than the nominal reimbursement amount without any commitment.
The party expense reimbursement form must substantiate accommodation expenses, meal expenses, venue usage fees and other contents, and attach the original form issued by the hotel.
Reimbursement of car repair expenses must prove the car manufacturing unit, car signboard, repair parts, repair work hours and other contents. Even if there are many replacement parts, a detailed list should be attached.
Investigation of the opinions and reasons for the appearance, signing and reasons of the relevant personnel of the reimbursement form. First of all, it is necessary to distinguish whether the leader's signature is consistent with the signature on the seal card, and the leader must sign completely when he comes forward.
If the registered amount is not consistent with the face value, the leader’s signature should be used to certify the registered amount; secondly, check whether the signatures of the organizer, acceptor and financial contact are complete; finally, check the reimbursement form Can the cause be proven?
How to check VAT invoice information? What is the difference between a general VAT invoice and a special invoice in terms of tax collection? What should you pay attention to when receiving VAT invoices? The editor of Accounting.com has done a good job, please take a look!
How to check VAT invoice information?
Units and departments that have received VAT invoices can log in to the National VAT Invoice Inspection Platform (), and apply for VAT special invoices, VAT general invoices, and motor vehicle invoices that have been launched under the new VAT invoice processing system. The invoice information of sales unified invoices and VAT electronic general invoices is checked. When units and departments log in to the platform for the first time through a web browser, they should download and install the root diploma file and check the invoice inspection operation certificate provided by the platform.
What is the difference between a general VAT invoice and a special invoice in terms of tax collection?
VAT general invoice is the issuance and processing of general VAT taxpayers except commercial retail sales under the VAT anti-counterfeiting tax control system, which means that general taxpayers can use it* **A VAT anti-counterfeiting tax control system is used to issue special VAT invoices, general VAT invoices, etc., commonly known as "one machine with multiple invoices".
Target: General taxpayers
A general value-added tax invoice is formed by a basic copy or a basic copy plus other copies. The basic copy is two copies: invoice copy and accounting link.
2. Value-added tax invoices are printed by the State Administration of Taxation under the supervision of the State Administration of Taxation and are only available for purchase and use by general VAT taxpayers. They are important for taxpayers to respond to economic shocks. The accounting voucher is also a legal representation that records both the tax liability of the seller and the input tax of the buyer; it is a legal and exclusive invoice that is an important certainty in the planning and processing of VAT.
Target: General taxpayers
A value-added tax invoice is formed by a basic copy or a basic copy plus other copies. The basic copy is three copies: invoice copy , deduction and accounting link.
3. General VAT invoices cannot be deducted from taxes, while special VAT invoices can be deducted from output taxes.
4. Value-added tax invoices can only be issued on your behalf.
What should you pay attention to when receiving VAT invoices?
1. Examination of invoice headers
Whether it is a special VAT invoice or a general VAT invoice, the requirement is that the company name cannot be wrong in one word.
The value-added tax invoice must check whether the company's full name, tax number, local phone number, bank and account number are accurate; generally speaking, after the use invoice is issued, check the box to confirm This invoice can be viewed on the platform. Even if you get the invoice but there is no such invoice in the check-box, there must be something wrong with it. Promote careful disposal.
For general invoices issued before July 1, please note that the title must not be wrong, and for general invoices issued after July 1, please note that both the title and tax number must be correct.
Even if it is a fixed-amount invoice, beware of forgery. It is best to check it online.
2. Validity of the invoice
If the time of filling in the invoice is seriously lagging behind the time of receiving the invoice, be careful. Especially the New Year's Eve invoices. Although New Year's Eve invoice income is not controlled, it is still a bit cautious in handling it.
The first situation is that the expenses have been accrued or tentatively estimated to be paid in the current day, but no invoice has been obtained today.
According to the State Administration of Taxation’s Announcement No. 34 of 2011, Mingwuzhong can calculate based on the book amount when prepaying income tax in the current year; but it needs to obtain an invoice before the final payment of income tax in the next year, otherwise The main thing is to deal with the increase in income tax.
The second situation is that the invoice was obtained in the past but was not paid in the current day, which is a New Year's Eve payment.
Based on the principle of accounting truthfulness, according to the level of performance, it will either be listed as expenses for the next year, or it will be arranged through the "profit and loss arrangement for previous years".
From the perspective of internal management of the enterprise, if invoices are often recorded across multiple years, it proves that the management is not in place and should be taken seriously.
2. Pay attention to whether the certification of value-added tax invoices will be out of date in the near future;
3. Invoice specifications
Pay attention to whether the invoice specifications are consistent with the requirements of the convention. Generally speaking, especially for general taxpayers, it is best to inform the relevant personnel of the company to mention the issue of VAT invoices when signing the contract to avoid the situation of being unable to make deductions, which will lead to a complete tax burden. increase in height.
4 Invoice content
The invoice issuing content must be consistent with the actual transaction content. Even if you are purchasing a large amount of goods, an invoice list should usually be attached. The state is now relatively strict about this content, emphasizing it repeatedly in policy regulations, and has successively modified product codes, VAT invoice systems, VAT invoice methods, etc. Avoid the phenomenon of selling sheep's head and selling dog meat.
5. Invoice tax rate
General tax payers do not have special industries, and the tax rates are the same as those in the fourth bracket.
17%: Sell or import goods; provide taxable services; provide leasing services of tangible movable property.
13%: Sales or import of five categories of goods specified in tax laws. Food, edible vegetable oil, fresh milk (killed milk is 13%; prepared milk is 17%); tap water, warm air, cool air, cold water, coal gas, kerosene liquefied gas, natural gas, biogas, coal products for residential use; classics , newspapers, magazines; feed, fertilizer, pesticides, agricultural machinery, agricultural film, etc.
11%: Providing access to transportation services, postal services, and prerequisite telephone drop-off services.
6%: Providing modern service industry services (excluding tangible movable property leasing services) and value-added telecom services.
Attention: Starting from July 1, the 13% tax rate will be reduced to the 11% tax bracket.
Except for some special cases, small-scale taxpayers in all industries, The tax rate is 3%. The tax planning method is: the total amount of invoices &pide;(1+3%)?3%
The tax rate must be checked and understood, because it is inevitable that some careless financial staff will seal the wrong tax rate, even if the income is Or after the deduction, you have to rebuild and rebuild, causing unnecessary trouble to your own work.
6. Invoice stamping
The seal on the invoice must be the official invoice seal, and any other seals such as financial seal, convention seal, and official seal cannot be used. If the seal is stamped incorrectly, the invoice will be deemed invalid.
The stamp on the invoice should be clear, try to avoid stamping on the numbers.
The value-added tax invoice must be stamped on the invoice page and the deduction page, and the general invoice must be stamped on the invoice page.
Note: There is no possibility of sealing the wrong seal or not sealing the correct seal, and then sealing it again. In this case, the invoice becomes invalid and must be returned to Shenqi.
7. The invoice printing location
Always not offset, and the Chinese characters and numbers should not be special, especially the password area, which must be within the corresponding grid.
8. Invoice remarks column
1. For goods transportation invoices, use VAT special invoices and VAT general invoices. When issuing invoices, the place of departure, place of destination, and vehicle information should be entered. Contents such as vehicle number and transported goods information should be filled in the remarks column of the invoice. If there is more content, a separate list can be attached.
2. When a construction service invoice is issued by the taxpayer himself or the tax agency issues a value-added tax invoice on his behalf, the name and item of the county (city, district) where the construction service occurs should be stated in the remarks column of the invoice. call.
3. If there is no invoice for the sale of movables, and the taxpayer issues a value-added tax invoice on his own or the tax agency issues a value-added tax invoice on his behalf, he should fill in the name of the movable property and the name of the goods or taxable services in the column of the invoice? House ownership certificate number (if you do not have a house ownership certificate, do not fill it in), fill in the area unit in the "Unit" column, and prove that there are no details of movable property in the remarks column.
4. There is no movable property for rent. When the taxpayer issues a value-added tax invoice on his own or the tax agency issues a value-added tax invoice on his behalf, he should prove the details of the absence of movable property in the remarks column.
5. As the person responsible for the withholding of vehicle and boat tax, the security agency shall prove the collection of vehicle and boat tax in the remarks column of the VAT invoice when collecting the vehicle and boat tax and issuing a VAT invoice. information. It almost includes: insurance document number, tax period (down to the precise month), amount of vehicle and boat tax collected, amount of late payment fees, amount calculation, etc. The value-added tax invoice can be used as the primary accounting basis for taxpayers to pay vehicle and boat taxes and late payment fees.
6. Single-purpose card
(1) In a single-purpose card transaction, the seller and the card seller are not the same taxpayers. When the card seller settles the sales payment, a general VAT invoice should be issued to the card seller, and proof of "receipt of the prepaid card settlement amount" should be made in the remarks column. A special VAT invoice must not be issued. The general value-added tax invoice obtained by the card seller from the seller shall be kept for future reference as evidence that the prepaid funds obtained by recharging the card for the purpose of selling the card or the card for receiving the card have not been paid in value-added tax.
(2) In a multi-purpose card transaction, when the special merchant receives the sales payment settled by the payment institution, it shall issue a general VAT invoice to the payment institution and prove in the remarks column that it has received the prepaid card settlement No VAT invoices may be issued. The general VAT invoices obtained by payment institutions from special merchants serve as evidence that they have not paid VAT in advance by selling multi-purpose cards or accepting multi-purpose card recharges and should be kept for future reference.
9. Examination of invoice attachments
Beware of three common problems. The content of invoice attachments should be consistent with that of the invoice. Examination of the invoice amount The amount of the invoice must be higher than the actual within a certain range The reimbursement amount is large, but it is best to be universal and never smaller than the nominal reimbursement amount without any commitment.
The party expense reimbursement form must substantiate accommodation expenses, meal expenses, venue usage fees and other contents, and attach the original form issued by the hotel.
Reimbursement of car repair expenses must prove the car manufacturing unit, car signboard, repair parts, repair work hours and other contents. Even if there are many replacement parts, a detailed list should be attached.
Investigation of the opinions and reasons for the appearance, signing and reasons of the relevant personnel of the reimbursement form. First of all, it is necessary to distinguish whether the leader's signature is consistent with the signature on the seal card, and the leader must sign completely when he comes forward.
If the registered amount is not consistent with the face value, the leader’s signature should be used to certify the registered amount; secondly, check whether the signatures of the organizer, acceptor and financial contact are complete; finally, check the reimbursement form Can the cause be proven?
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