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【必须知晓】最新增值税发票(含专票)开具规则

来源: 南方日报网络版     时间: 2019年06月27日 18:29:19
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(二)(、增)(值)(税)(普)(通)(发)(票)((卷)(票)()
增)(值)(税)(普)(通)(发)(票)((卷)(票)()分)(为)(两)(种)(规)(格)(:57mm×177.8mm、76mm×177.8mm,均)(为)(单)(联)(。
自)(2017年)(7月)(1日)(起)(,纳)(税)(人)(可)(按)(照)(《中)(华)(人)(民)(共)(和)(国)(发)(票)(管)(理)(办)(法)(》及)(其)(实)(施)(细)(则)(要)(求)(,书)(面)(向)(国)(税)(机)(关)(要)(求)(使)(用)(印)(有)(本)(单)(位)(名)(称)(的)(增)(值)(税)(普)(通)(发)(票)((卷)(票)(),国)(税)(机)(关)(按)(规)(定)(确)(认)(印)(有)(该)(单)(位)(名)(称)(发)(票)(的)(种)(类)(和)(数)(量)(。纳)(税)(人)(通)(过)(新)(系)(统)(开)(具)(印)(有)(本)(单)(位)(名)(称)(的)(增)(值)(税)(普)(通)(发)(票)((卷)(票)()。印)(有)(本)(单)(位)(名)(称)(的)(增)(值)(税)(普)(通)(发)(票)((卷)(票)(),由)(税)(务)(总)(局)(统)(一)(招)(标)(采)(购)(的)(增)(值)(税)(普)(通)(发)(票)((卷)(票)()中)(标)(厂)(商)(印)(制)(,其)(式)(样)(、规)(格)(、联)(次)(和)(防)(伪)(措)(施)(等)(与)(原)(有)(增)(值)(税)(普)(通)(发)(票)((卷)(票)()一)(致)(,并)(加)(印)(企)(业)(发)(票)(专)(用)(章)(。使)(用)(印)(有)(本)(单)(位)(名)(称)(的)(增)(值)(税)(普)(通)(发)(票)((卷)(票)()的)(企)(业)(,按)(照)(《国)(家)(税)(务)(总)(局)(财)(政)(部)(关)(于)(冠)(名)(发)(票)(印)(制)(费)(结)(算)(问)(题)(的)(通)(知)(》(税)(总)(发)(〔2013〕53号)()规)(定)(,与)(发)(票)(印)(制)(企)(业)(直)(接)(结)(算)(印)(制)(费)(用)(。
三)(、增)(值)(税)(电)(子)(普)(通)(发)(票)(
增)(值)(税)(电)(子)(普)(通)(发)(票)(的)(开)(票)(方)(和)(受)(票)(方)(需)(要)(纸)(质)(发)(票)(的)(,可)(以)(自)(行)(打)(印)(增)(值)(税)(电)(子)(普)(通)(发)(票)(的)(版)(式)(文)(件)(,其)(法)(律)(效)(力)(、基)(本)(用)(途)(、基)(本)(使)(用)(规)(定)(等)(与)(税)(务)(机)(关)(监)(制)(的)(增)(值)(税)(普)(通)(发)(票)(相)(同)(。
第)(三)(节)(机)(动)(车)(销)(售)(统)(一)(发)(票)(
从)(事)(机)(动)(车)(零)(售)(业)(务)(的)(单)(位)(和)(个)(人)(,在)(销)(售)(机)(动)(车)((不)(包)(括)(销)(售)(旧)(机)(动)(车)()收)(取)(款)(项)(时)(,开)(具)(机)(动)(车)(销)(售)(统)(一)(发)(票)(。机)(动)(车)(销)(售)(统)(一)(发)(票)(为)(电)(脑)(六)(联)(式)(发)(票)(:第)(一)(联)(为)(发)(票)(联)(,是)(购)(货)(单)(位)(付)(款)(凭)(证)(;第)(二)(联)(为)(抵)(扣)(联)(,是)(购)(货)(单)(位)(扣)(税)(凭)(证)(;第)(三)(联)(为)(报)(税)(联)(,车)(购)(税)(征)(收)(单)(位)(留)(存)(;第)(四)(联)(为)(注)(册)(登)(记)(联)(,车)(辆)(登)(记)(单)(位)(留)(存)(;第)(五)(联)(为)(记)(账)(联)(,销)(货)(单)(位)(记)(账)(凭)(证)(;第)(六)(联)(为)(存)(根)(联)(,销)(货)(单)(位)(留)(存)(。
第)(二)(章)(增)(值)(税)(发)(票)(开)(具)(基)(本)(规)(定)(
第)(一)(节)(纳)(税)(人)(开)(具)(发)(票)(基)(本)(规)(定)(
一)(、增)(值)(税)(一)(般)(纳)(税)(人)(销)(售)(货)(物)(、提)(供)(加)(工)(修)(理)(修)(配)(劳)(务)(和)(发)(生)(应)(税)(行)(为)(,使)(用)(新)(系)(统)(开)(具)(增)(值)(税)(专)(用)(发)(票)(、增)(值)(税)(普)(通)(发)(票)(、机)(动)(车)(销)(售)(统)(一)(发)(票)(、增)(值)(税)(电)(子)(普)(通)(发)(票)(。
纳)(入)(新)(系)(统)(推)(行)(范)(围)(的)(小)(规)(模)(纳)(税)(人)(,使)(用)(新)(系)(统)(开)(具)(增)(值)(税)(普)(通)(发)(票)(、机)(动)(车)(销)(售)(统)(一)(发)(票)(、增)(值)(税)(电)(子)(普)(通)(发)(票)(。
纳)(入)(增)(值)(税)(小)(规)(模)(纳)(税)(人)(自)(开)(增)(值)(税)(专)(用)(发)(票)(试)(点)(的)(小)(规)(模)(纳)(税)(人)(需)(要)(开)(具)(增)(值)(税)(专)(用)(发)(票)(的)(,可)(以)(通)(过)(新)(系)(统)(自)(行)(开)(具)(,主)(管)(国)(税)(机)(关)(不)(再)(为)(其)(代)(开)(。纳)(入)(增)(值)(税)(小)(规)(模)(纳)(税)(人)(自)(开)(增)(值)(税)(专)(用)(发)(票)(试)(点)(的)(小)(规)(模)(纳)(税)(人)(销)(售)(其)(取)(得)(的)(不)(动)(产)(,需)(要)(开)(具)(增)(值)(税)(专)(用)(发)(票)(的)(,仍)(须)(向)(地)(税)(机)(关)(申)(请)(代)(开)(。
二)(、销)(售)(商)(品)(、提)(供)(服)(务)(以)(及)(从)(事)(其)(他)(经)(营)(活)(动)(的)(单)(位)(和)(个)(人)(,对)(外)(发)(生)(经)(营)(业)(务)(收)(取)(款)(项)(,收)(款)(方)(应)(当)(向)(付)(款)(方)(开)(具)(发)(票)(;特)(殊)(情)(况)(下)(,由)(付)(款)(方)(向)(收)(款)(方)(开)(具)(发)(票)(。
所)(有)(单)(位)(和)(从)(事)(生)(产)(、经)(营)(活)(动)(的)(个)(人)(在)(购)(买)(商)(品)(、接)(受)(服)(务)(以)(及)(从)(事)(其)(他)(经)(营)(活)(动)(支)(付)(款)(项)(,应)(当)(向)(收)(款)(方)(取)(得)(发)(票)(。取)(得)(发)(票)(时)(,不)(得)(要)(求)(变)(更)(品)(名)(和)(金)(额)(。
三)(、增)(值)(税)(纳)(税)(人)(购)(买)(货)(物)(、劳)(务)(、服)(务)(、无)(形)(资)(产)(或)(不)(动)(产)(,索)(取)(增)(值)(税)(专)(用)(发)(票)(时)(,须)(向)(销)(售)(方)(提)(供)(购)(买)(方)(名)(称)((不)(得)(为)(自)(然)(人)()、纳)(税)(人)(识)(别)(号)(或)(统)(一)(社)(会)(信)(用)(代)(码)(、地)(址)(电)(话)(、开)(户)(行)(及)(账)(号)(信)(息)(,不)(需)(要)(提)(供)(营)(业)(执)(照)(、税)(务)(登)(记)(证)(、组)(织)(机)(构)(代)(码)(证)(、开)(户)(许)(可)(证)(、增)(值)(税)(一)(般)(纳)(税)(人)(资)(格)(登)(记)(表)(等)(相)(关)(证)(件)(或)(其)(他)(证)(明)(材)(料)(。
个)(人)(消)(费)(者)(购)(买)(货)(物)(、劳)(务)(、服)(务)(、无)(形)(资)(产)(或)(不)(动)(产)(,索)(取)(增)(值)(税)(普)(通)(发)(票)(时)(,不)(需)(要)(向)(销)(售)(方)(提)(供)(纳)(税)(人)(识)(别)(号)(、地)(址)(电)(话)(、开)(户)(行)(及)(账)(号)(信)(息)(,也)(不)(需)(要)(提)(供)(相)(关)(证)(件)(或)(其)(他)(证)(明)(材)(料)(。
四)(、纳)(税)(人)(应)(在)(发)(生)(增)(值)(税)(纳)(税)(义)(务)(时)(开)(具)(发)(票)(。
五)(、单)(位)(和)(个)(人)(在)(开)(具)(发)(票)(时)(,必)(须)(做)(到)(按)(照)(号)(码)(顺)(序)(填)(开)(,填)(写)(项)(目)(齐)(全)(,内)(容)(真)(实)(,字)(迹)(清)(楚)(,全)(部)(联)(次)(一)(次)(打)(印)(,内)(容)(完)(全)(一)(致)(,并)(在)(发)(票)(联)(和)(抵)(扣)(联)(加)(盖)(发)(票)(专)(用)(章)(。
开)(具)(发)(票)(应)(当)(使)(用)(中)(文)(。民)(族)(自)(治)(地)(方)(可)(以)(同)(时)(使)(用)(当)(地)(通)(用)(的)(一)(种)(民)(族)(文)(字)(。
六)(、税)(务)(总)(局)(编)(写)(了)(《商)(品)(和)(服)(务)(税)(收)(分)(类)(与)(编)(码)((试)(行)()》,并)(在)(新)(系)(统)(中)(增)(加)(了)(商)(品)(和)(服)(务)(税)(收)(分)(类)(与)(编)(码)(相)(关)(功)(能)(。使)(用)(新)(系)(统)(的)(增)(值)(税)(纳)(税)(人)(,应)(使)(用)(新)(系)(统)(选)(择)(相)(应)(的)(商)(品)(和)(服)(务)(税)(收)(分)(类)(与)(编)(码)(开)(具)(增)(值)(税)(发)(票)(。
七)(、纳)(税)(人)(应)(在)(互)(联)(网)(连)(接)(状)(态)(下)(在)(线)(使)(用)(新)(系)(统)(开)(具)(增)(值)(税)(发)(票)(,新)(系)(统)(可)(自)(动)(上)(传)(已)(开)(具)(的)(发)(票)(明)(细)(数)(据)(。
纳)(税)(人)(因)(网)(络)(故)(障)(等)(原)(因)(无)(法)(在)(线)(开)(票)(的)(,在)(税)(务)(机)(关)(设)(定)(的)(离)(线)(开)(票)(时)(限)(和)(离)(线)(开)(具)(发)(票)(总)(金)(额)(范)(围)(内)(仍)(可)(开)(票)(,超)(限)(将)(无)(法)(开)(具)(发)(票)(。纳)(税)(人)(开)(具)(发)(票)(次)(月)(仍)(未)(连)(通)(网)(络)(上)(传)(已)(开)(具)(发)(票)(明)(细)(数)(据)(的)(,也)(将)(无)(法)(开)(具)(发)(票)(。纳)(税)(人)(需)(连)(通)(网)(络)(上)(传)(发)(票)(数)(据)(后)(方)(可)(开)(票)(,若)(仍)(无)(法)(连)(通)(网)(络)(的)(需)(携)(带)(专)(用)(设)(备)(到)(税)(务)(机)(关)(进)(行)(征)(期)(报)(税)(或)(非)(征)(期)(报)(税)(后)(方)(可)(开)(票)(。
纳)(税)(人)(已)(开)(具)(未)(上)(传)(的)(增)(值)(税)(发)(票)(为)(离)(线)(发)(票)(。离)(线)(开)(票)(时)(限)(是)(指)(自)(第)(一)(份)(离)(线)(发)(票)(开)(具)(时)(间)(起)(开)(始)(计)(算)(可)(离)(线)(开)(具)(的)(最)(长)(时)(限)(。离)(线)(开)(票)(总)(金)(额)(是)(指)(可)(开)(具)(离)(线)(发)(票)(的)(累)(计)(不)(含)(税)(总)(金)(额)(,离)(线)(开)(票)(总)(金)(额)(按)(不)(同)(票)(种)(分)(别)(计)(算)(。
纳)(税)(人)(离)(线)(开)(票)(时)(限)(和)(离)(线)(开)(票)(总)(金)(额)(的)(设)(定)(标)(准)(及)(方)(法)(由)(各)(省)(、自)(治)(区)(、直)(辖)(市)(和)(计)(划)(单)(列)(市)(国)(家)(税)(务)(局)(确)(定)(。
按)(照)(有)(关)(规)(定)(不)(使)(用)(网)(络)(办)(税)(或)(不)(具)(备)(网)(络)(条)(件)(的)(特)(定)(纳)(税)(人)(,以)(离)(线)(方)(式)(开)(具)(发)(票)(,不)(受)(离)(线)(开)(票)(时)(限)(和)(离)(线)(开)(具)(发)(票)(总)(金)(额)(限)(制)(。
八)(、任)(何)(单)(位)(和)(个)(人)(不)(得)(有)(下)(列)(虚)(开)(发)(票)(行)(为)(:
(一)()为)(他)(人)(、为)(自)(己)(开)(具)(与)(实)(际)(经)(营)(业)(务)(情)(况)(不)(符)(的)(发)(票)(;
(二)()让)(他)(人)(为)(自)(己)(开)(具)(与)(实)(际)(经)(营)(业)(务)(情)(况)(不)(符)(的)(发)(票)(;
(三)()介)(绍)(他)(人)(开)(具)(与)(实)(际)(经)(营)(业)(务)(情)(况)(不)(符)(的)(发)(票)(。
九)(、取)(得)(增)(值)(税)(发)(票)(的)(单)(位)(和)(个)(人)(可)(登)(陆)(全)(国)(增)(值)(税)(发)(票)(查)(验)(平)(台)((https://inv-veri.chinatax.gov.cn),对)(新)(系)(统)(开)(具)(的)(增)(值)(税)(专)(用)(发)(票)(、增)(值)(税)(普)(通)(发)(票)(、机)(动)(车)(销)(售)(统)(一)(发)(票)(和)(增)(值)(税)(电)(子)(普)(通)(发)(票)(的)(发)(票)(信)(息)(进)(行)(查)(验)(。单)(位)(和)(个)(人)(通)(过)(网)(页)(浏)(览)(器)(首)(次)(登)(录)(平)(台)(时)(,应)(下)(载)(安)(装)(根)(证)(书)(文)(件)(,查)(看)(平)(台)(提)(供)(的)(发)(票)(查)(验)(操)(作)(说)(明)(。
十)(、一)(般)(纳)(税)(人)(有)(下)(列)(情)(形)(之)(一)(的)(,不)(得)(使)(用)(增)(值)(税)(专)(用)(发)(票)(:
(一)()会)(计)(核)(算)(不)(健)(全)(,不)(能)(向)(税)(务)(机)(关)(准)(确)(提)(供)(增)(值)(税)(销)(项)(税)(额)(、进)(项)(税)(额)(、应)(纳)(税)(额)(数)(据)(及)(其)(他)(有)(关)(增)(值)(税)(税)(务)(资)(料)(的)(。上)(列)(其)(他)(有)(关)(增)(值)(税)(税)(务)(资)(料)(的)(内)(容)(,由)(省)(、自)(治)(区)(、直)(辖)(市)(和)(计)(划)(单)(列)(市)(国)(家)(税)(务)(局)(确)(定)(。
(二)()应)(当)(办)(理)(一)(般)(纳)(税)(人)(资)(格)(登)(记)(而)(未)(办)(理)(的)(。
(三)()有)(《中)(华)(人)(民)(共)(和)(国)(税)(收)(征)(收)(管)(理)(法)(》规)(定)(的)(税)(收)(违)(法)(行)(为)(,拒)(不)(接)(受)(税)(务)(机)(关)(处)(理)(的)(。
(四)()有)(下)(列)(行)(为)(之)(一)(,经)(税)(务)(机)(关)(责)(令)(限)(期)(改)(正)(而)(仍)(未)(改)(正)(的)(:
1.虚)(开)(增)(值)(税)(专)(用)(发)(票)(;
2.私)(自)(印)(制)(增)(值)(税)(专)(用)(发)(票)(;
3.向)(税)(务)(机)(关)(以)(外)(的)(单)(位)(和)(个)(人)(买)(取)(增)(值)(税)(专)(用)(发)(票)(;
4.借)(用)(他)(人)(增)(值)(税)(专)(用)(发)(票)(;
5.未)(按)(《增)(值)(税)(专)(用)(发)(票)(使)(用)(规)(定)(》第)(十)(一)(条)(开)(具)(增)(值)(税)(专)(用)(发)(票)(;
6.未)(按)(规)(定)(保)(管)(增)(值)(税)(专)(用)(发)(票)(和)(专)(用)(设)(备)(;
7.未)(按)(规)(定)(申)(请)(办)(理)(防)(伪)(税)(控)(系)(统)(变)(更)(发)(行)(;
8.未)(按)(规)(定)(接)(受)(税)(务)(机)(关)(检)(查)(。
有)(上)(列)(情)(形)(的)(,如)(已)(领)(取)(增)(值)(税)(专)(用)(发)(票)(,主)(管)(税)(务)(机)(关)(应)(暂)(扣)(其)(结)(存)(的)(增)(值)(税)(专)(用)(发)(票)(和)(税)(控)(专)(用)(设)(备)(。
十)(一)(、属)(于)(下)(列)(情)(形)(之)(一)(的)(,不)(得)(开)(具)(增)(值)(税)(专)(用)(发)(票)(:
(一)()向)(消)(费)(者)(个)(人)(销)(售)(货)(物)(、提)(供)(应)(税)(劳)(务)(或)(者)(发)(生)(应)(税)(行)(为)(的)(;
(二)()销)(售)(货)(物)(、提)(供)(应)(税)(劳)(务)(或)(者)(发)(生)(应)(税)(行)(为)(适)(用)(增)(值)(税)(免)(税)(规)(定)(的)(,法)(律)(、法)(规)(及)(国)(家)(税)(务)(总)(局)(另)(有)(规)(定)(的)(除)(外)(;
(三)()部)(分)(适)(用)(增)(值)(税)(简)(易)(征)(收)(政)(策)(规)(定)(的)(:
1.增)(值)(税)(一)(般)(纳)(税)(人)(的)(单)(采)(血)(浆)(站)(销)(售)(非)(临)(床)(用)(人)(体)(血)(液)(选)(择)(简)(易)(计)(税)(的)(。
2.纳)(税)(人)(销)(售)(旧)(货)(,按)(简)(易)(办)(法)(依)(3%征)(收)(率)(减)(按)(2%征)(收)(增)(值)(税)(的)(。
3.纳)(税)(人)(销)(售)(自)(己)(使)(用)(过)(的)(固)(定)(资)(产)(,适)(用)(按)(简)(易)(办)(法)(依)(3%征)(收)(率)(减)(按)(2%征)(收)(增)(值)(税)(政)(策)(的)(。
纳)(税)(人)(销)(售)(自)(己)(使)(用)(过)(的)(固)(定)(资)(产)(,适)(用)(简)(易)(办)(法)(依)(照)(3%征)(收)(率)(减)(按)(2%征)(收)(增)(值)(税)(政)(策)(的)(,可)(以)(放)(弃)(减)(税)(,按)(照)(简)(易)(办)(法)(依)(照)(3%征)(收)(率)(缴)(纳)(增)(值)(税)(,并)(可)(以)(开)(具)(增)(值)(税)(专)(用)(发)(票)(。
(四)()法)(律)(、法)(规)(及)(国)(家)(税)(务)(总)(局)(规)(定)(的)(其)(他)(情)(形)(。
十)(二)(、增)(值)(税)(专)(用)(发)(票)(应)(按)(下)(列)(要)(求)(开)(具)(:
(一)()项)(目)(齐)(全)(,与)(实)(际)(交)(易)(相)(符)(;
(二)()字)(迹)(清)(楚)(,不)(得)(压)(线)(、错)(格)(;
(三)()发)(票)(联)(和)(抵)(扣)(联)(加)(盖)(发)(票)(专)(用)(章)(;
(四)()按)(照)(增)(值)(税)(纳)(税)(义)(务)(的)(发)(生)(时)(间)(开)(具)(。
不)(符)(合)(上)(列)(要)(求)(的)(增)(值)(税)(专)(用)(发)(票)(,购)(买)(方)(有)(权)(拒)(收)(。
十)(三)(、一)(般)(纳)(税)(人)(销)(售)(货)(物)(、提)(供)(加)(工)(修)(理)(修)(配)(劳)(务)(和)(发)(生)(应)(税)(行)(为)(可)(汇)(总)(开)(具)(增)(值)(税)(专)(用)(发)(票)(。汇)(总)(开)(具)(增)(值)(税)(专)(用)(发)(票)(的)(,同)(时)(使)(用)(新)(系)(统)(开)(具)(《销)(售)(货)(物)(或)(者)(提)(供)(应)(税)(劳)(务)(清)(单)(》,并)(加)(盖)(发)(票)(专)(用)(章)(。
十)(四)(、纳)(税)(人)(丢)(失)(增)(值)(税)(专)(用)(发)(票)(的)(,按)(以)(下)(方)(法)(处)(理)(:
一)(般)(纳)(税)(人)(丢)(失)(已)(开)(具)(增)(值)(税)(专)(用)(发)(票)(的)(抵)(扣)(联)(,如)(果)(丢)(失)(前)(已)(认)(证)(相)(符)(的)(,可)(使)(用)(增)(值)(税)(专)(用)(发)(票)(发)(票)(联)(复)(印)(件)(留)(存)(备)(查)(,如)(果)(丢)(失)(前)(未)(认)(证)(的)(,可)(使)(用)(增)(值)(税)(专)(用)(发)(票)(发)(票)(联)(认)(证)(,增)(值)(税)(专)(用)(发)(票)(发)(票)(联)(复)(印)(件)(留)(存)(备)(查)(。
一)(般)(纳)(税)(人)(丢)(失)(已)(开)(具)(增)(值)(税)(专)(用)(发)(票)(的)(发)(票)(联)(,可)(将)(增)(值)(税)(专)(用)(发)(票)(抵)(扣)(联)(作)(为)(记)(账)(凭)(证)(,增)(值)(税)(专)(用)(发)(票)(抵)(扣)(联)(复)(印)(件)(留)(存)(备)(查)(。
一)(般)(纳)(税)(人)(丢)(失)(已)(开)(具)(增)(值)(税)(专)(用)(发)(票)(的)(发)(票)(联)(和)(抵)(扣)(联)(,如)(果)(丢)(失)(前)(已)(认)(证)(相)(符)(的)(,购)(买)(方)(可)(凭)(销)(售)(方)(提)(供)(的)(相)(应)(增)(值)(税)(专)(用)(发)(票)(记)(账)(联)(复)(印)(件)(及)(销)(售)(方)(主)(管)(税)(务)(机)(关)(出)(具)(的)(《丢)(失)(增)(值)(税)(专)(用)(发)(票)(已)(报)(税)(证)(明)(单)(》或)(《丢)(失)(货)(物)(运)(输)(业)(增)(值)(税)(专)(用)(发)(票)(已)(报)(税)(证)(明)(单)(》(以)(下)(统)(称)(《证)(明)(单)(》),作)(为)(增)(值)(税)(进)(项)(税)(额)(的)(抵)(扣)(凭)(证)(;如)(果)(丢)(失)(前)(未)(认)(证)(的)(,购)(买)(方)(凭)(销)(售)(方)(提)(供)(的)(相)(应)(增)(值)(税)(专)(用)(发)(票)(记)(账)(联)(复)(印)(件)(进)(行)(认)(证)(,认)(证)(相)(符)(的)(可)(凭)(增)(值)(税)(专)(用)(发)(票)(记)(账)(联)(复)(印)(件)(及)(销)(售)(方)(主)(管)(税)(务)(机)(关)(出)(具)(的)(《证)(明)(单)(》,作)(为)(增)(值)(税)(进)(项)(税)(额)(的)(抵)(扣)(凭)(证)(。增)(值)(税)(专)(用)(发)(票)(记)(账)(联)(复)(印)(件)(和)(《证)(明)(单)(》留)(存)(备)(查)(。
十)(五)(、纳)(税)(人)(在)(开)(具)(增)(值)(税)(专)(用)(发)(票)(当)(月)(,发)(生)(销)(货)(退)(回)(、开)(票)(有)(误)(等)(情)(形)(,收)(到)(退)(回)(的)(发)(票)(联)(、抵)(扣)(联)(符)(合)(作)(废)(条)(件)(的)(,按)(作)(废)(处)(理)(;开)(具)(时)(发)(现)(有)(误)(的)(,可)(即)(时)(作)(废)(。
作)(废)(增)(值)(税)(专)(用)(发)(票)(须)(在)(新)(系)(统)(中)(将)(相)(应)(的)(数)(据)(电)(文)(按)(“作)(废)(”处)(理)(,在)(纸)(质)(增)(值)(税)(专)(用)(发)(票)((含)(未)(打)(印)(的)(增)(值)(税)(专)(用)(发)(票)()各)(联)(次)(上)(注)(明)(“作)(废)(”字)(样)(,全)(联)(次)(留)(存)(。
同)(时)(具)(有)(下)(列)(情)(形)(的)(,为)(本)(条)(所)(称)(作)(废)(条)(件)(:
(一)()收)(到)(退)(回)(的)(发)(票)(联)(、抵)(扣)(联)(,且)(时)(间)(未)(超)(过)(销)(售)(方)(开)(票)(当)(月)(;
(二)()销)(售)(方)(未)(抄)(税)(且)(未)(记)(账)(;
(三)()购)(买)(方)(未)(认)(证)(,或)(者)(认)(证)(结)(果)(为)(“纳)(税)(人)(识)(别)(号)(认)(证)(不)(符)(”“增)(值)(税)(专)(用)(发)(票)(代)(码)(、号)(码)(认)(证)(不)(符)(”。
十)(六)(、纳)(税)(人)(开)(具)(增)(值)(税)(专)(用)(发)(票)(后)(,发)(生)(销)(货)(退)(回)(、开)(票)(有)(误)(、应)(税)(服)(务)(中)(止)(等)(情)(形)(但)(不)(符)(合)(发)(票)(作)(废)(条)(件)(,或)(者)(因)(销)(货)(部)(分)(退)(回)(及)(发)(生)(销)(售)(折)(让)(,需)(要)(开)(具)(红)(字)(增)(值)(税)(专)(用)(发)(票)(的)(,按)(以)(下)(方)(法)(处)(理)(:
(一)()购)(买)(方)(取)(得)(增)(值)(税)(专)(用)(发)(票)(已)(用)(于)(申)(报)(抵)(扣)(的)(,购)(买)(方)(可)(在)(新)(系)(统)(中)(填)(开)(并)(上)(传)(《开)(具)(红)(字)(增)(值)(税)(专)(用)(发)(票)(信)(息)(表)(》(以)(下)(简)(称)(《信)(息)(表)(》),在)(填)(开)(《信)(息)(表)(》时)(不)(填)(写)(相)(对)(应)(的)(蓝)(字)(增)(值)(税)(专)(用)(发)(票)(信)(息)(,应)(暂)(依)(《信)(息)(表)(》所)(列)(增)(值)(税)(税)(额)(从)(当)(期)(进)(项)(税)(额)(中)(转)(出)(,待)(取)(得)(销)(售)(方)(开)(具)(的)(红)(字)(增)(值)(税)(专)(用)(发)(票)(后)(,与)(《信)(息)(表)(》一)(并)(作)(为)(记)(账)(凭)(证)(。
购)(买)(方)(取)(得)(增)(值)(税)(专)(用)(发)(票)(未)(用)(于)(申)(报)(抵)(扣)(、但)(发)(票)(联)(或)(抵)(扣)(联)(无)(法)(退)(回)(的)(,购)(买)(方)(填)(开)(《信)(息)(表)(》时)(应)(填)(写)(相)(对)(应)(的)(蓝)(字)(增)(值)(税)(专)(用)(发)(票)(信)(息)(。
销)(售)(方)(开)(具)(增)(值)(税)(专)(用)(发)(票)(尚)(未)(交)(付)(购)(买)(方)(,以)(及)(购)(买)(方)(未)(用)(于)(申)(报)(抵)(扣)(并)(将)(发)(票)(联)(及)(抵)(扣)(联)(退)(回)(的)(,销)(售)(方)(可)(在)(新)(系)(统)(中)(填)(开)(并)(上)(传)(《信)(息)(表)(》。销)(售)(方)(填)(开)(《信)(息)(表)(》时)(应)(填)(写)(相)(对)(应)(的)(蓝)(字)(增)(值)(税)(专)(用)(发)(票)(信)(息)(。
(二)()主)(管)(税)(务)(机)(关)(通)(过)(网)(络)(接)(收)(纳)(税)(人)(上)(传)(的)(《信)(息)(表)(》,系)(统)(自)(动)(校)(验)(通)(过)(后)(,生)(成)(带)(有)(“红)(字)(发)(票)(信)(息)(表)(编)(号)(”的)(《信)(息)(表)(》,并)(将)(信)(息)(同)(步)(至)(纳)(税)(人)(端)(系)(统)(中)(。
(三)()销)(售)(方)(凭)(税)(务)(机)(关)(系)(统)(校)(验)(通)(过)(的)(《信)(息)(表)(》开)(具)(红)(字)(增)(值)(税)(专)(用)(发)(票)(,在)(新)(系)(统)(中)(以)(销)(项)(负)(数)(开)(具)(。红)(字)(增)(值)(税)(专)(用)(发)(票)(应)(与)(《信)(息)(表)(》一)(一)(对)(应)(。
(四)()纳)(税)(人)(也)(可)(凭)(《信)(息)(表)(》电)(子)(信)(息)(或)(纸)(质)(资)(料)(到)(税)(务)(机)(关)(对)(《信)(息)(表)(》内)(容)(进)(行)(系)(统)(校)(验)(。
十)(七)(、纳)(税)(人)(开)(具)(增)(值)(税)(普)(通)(发)(票)(后)(,如)(发)(生)(销)(货)(退)(回)(、开)(票)(有)(误)(、应)(税)(服)(务)(中)(止)(等)(情)(形)(但)(不)(符)(合)(发)(票)(作)(废)(条)(件)(,或)(者)(因)(销)(货)(部)(分)(退)(回)(及)(发)(生)(销)(售)(折)(让)(,需)(要)(开)(具)(红)(字)(发)(票)(的)(,应)(收)(回)(原)(发)(票)(并)(注)(明)(“作)(废)(”字)(样)(或)(取)(得)(对)(方)(有)(效)(证)(明)(。
纳)(税)(人)(需)(要)(开)(具)(红)(字)(增)(值)(税)(普)(通)(发)(票)(的)(,可)(以)(在)(所)(对)(应)(的)(蓝)(字)(发)(票)(金)(额)(范)(围)(内)(开)(具)(多)(份)(红)(字)(发)(票)(。红)(字)(机)(动)(车)(销)(售)(统)(一)(发)(票)(需)(与)(原)(蓝)(字)(机)(动)(车)(销)(售)(统)(一)(发)(票)(一)(一)(对)(应)(。
第)(二)(节)(税)(务)(机)(关)(代)(开)(发)(票)(基)(本)(规)(定)(
一)(、代)(开)(发)(票)(范)(围)(
(一)()已)(办)(理)(税)(务)(登)(记)(的)(小)(规)(模)(纳)(税)(人)((包)(括)(个)(体)(工)(商)(户)()以)(及)(国)(家)(税)(务)(总)(局)(确)(定)(的)(其)(他)(可)(予)(代)(开)(增)(值)(税)(专)(用)(发)(票)(的)(纳)(税)(人)(,发)(生)(增)(值)(税)(应)(税)(行)(为)(,可)(以)(申)(请)(代)(开)(增)(值)(税)(专)(用)(发)(票)(。
(二)()有)(下)(列)(情)(形)(之)(一)(的)(,可)(以)(向)(税)(务)(机)(关)(申)(请)(代)(开)(增)(值)(税)(普)(通)(发)(票)(:
1.被)(税)(务)(机)(关)(依)(法)(收)(缴)(发)(票)(或)(者)(停)(止)(发)(售)(发)(票)(的)(纳)(税)(人)(,取)(得)(经)(营)(收)(入)(需)(要)(开)(具)(增)(值)(税)(普)(通)(发)(票)(的)(;
2.正)(在)(申)(请)(办)(理)(税)(务)(登)(记)(的)(单)(位)(和)(个)(人)(,对)(其)(自)(领)(取)(营)(业)(执)(照)(之)(日)(起)(至)(取)(得)(税)(务)(登)(记)(证)(件)(期)(间)(发)(生)(的)(业)(务)(收)(入)(需)(要)(开)(具)(增)(值)(税)(普)(通)(发)(票)(的)(;
3.应)(办)(理)(税)(务)(登)(记)(而)(未)(办)(理)(的)(单)(位)(和)(个)(人)(,主)(管)(税)(务)(机)(关)(应)(当)(依)(法)(予)(以)(处)(理)(,并)(在)(补)(办)(税)(务)(登)(记)(手)(续)(后)(,对)(其)(自)(领)(取)(营)(业)(执)(照)(之)(日)(起)(至)(取)(得)(税)(务)(登)(记)(证)(件)(期)(间)(发)(生)(的)(业)(务)(收)(入)(需)(要)(开)(具)(增)(值)(税)(普)(通)(发)(票)(的)(;
4.依)(法)(不)(需)(要)(办)(理)(税)(务)(登)(记)(的)(单)(位)(和)(个)(人)(,临)(时)(取)(得)(收)(入)(,需)(要)(开)(具)(增)(值)(税)(普)(通)(发)(票)(的)(。
二)(、代)(开)(发)(票)(种)(类)(
国)(税)(机)(关)(和)(地)(税)(机)(关)(使)(用)(新)(系)(统)(代)(开)(增)(值)(税)(专)(用)(发)(票)(和)(增)(值)(税)(普)(通)(发)(票)(。代)(开)(增)(值)(税)(专)(用)(发)(票)(使)(用)(六)(联)(票)(,代)(开)(增)(值)(税)(普)(通)(发)(票)(使)(用)(五)(联)(票)(。
国)(税)(机)(关)(为)(增)(值)(税)(纳)(税)(人)(代)(开)(的)(增)(值)(税)(专)(用)(发)(票)(,第)(五)(联)(代)(开)(发)(票)(岗)(位)(留)(存)(,以)(备)(发)(票)(的)(扫)(描)(补)(录)(;第)(六)(联)(交)(税)(款)(征)(收)(岗)(位)(,用)(于)(代)(开)(发)(票)(税)(额)(与)(征)(收)(税)(款)(的)(定)(期)(核)(对)(;其)(他)(联)(次)(交)(增)(值)(税)(纳)(税)(人)(。地)(税)(机)(关)(为)(纳)(税)(人)(代)(开)(的)(增)(值)(税)(专)(用)(发)(票)(,第)(四)(联)(由)(代)(开)(发)(票)(岗)(位)(留)(存)(,以)(备)(发)(票)(扫)(描)(补)(录)(;第)(五)(联)(交)(征)(收)(岗)(位)(留)(存)(,用)(于)(代)(开)(发)(票)(与)(征)(收)(税)(款)(的)(定)(期)(核)(对)(;其)(他)(联)(次)(交)(纳)(税)(人)(。
税)(务)(机)(关)(代)(开)(发)(票)(部)(门)(通)(过)(新)(系)(统)(代)(开)(增)(值)(税)(发)(票)(,系)(统)(自)(动)(在)(发)(票)(上)(打)(印)(“代)(开)(”字)(样)(。
三)(、月)(销)(售)(额)(不)(超)(过)(3万)(元)((按)(季)(纳)(税)(9万)(元)()的)(增)(值)(税)(小)(规)(模)(纳)(税)(人)(代)(开)(增)(值)(税)(专)(用)(发)(票)(税)(款)(有)(关)(问)(题)(
增)(值)(税)(小)(规)(模)(纳)(税)(人)(月)(销)(售)(额)(不)(超)(过)(3万)(元)((按)(季)(纳)(税)(9万)(元)()的)(,当)(期)(因)(代)(开)(增)(值)(税)(专)(用)(发)(票)((含)(货)(物)(运)(输)(业)(增)(值)(税)(专)(用)(发)(票)()已)(经)(缴)(纳)(的)(税)(款)(,在)(增)(值)(税)(专)(用)(发)(票)(全)(部)(联)(次)(追)(回)(或)(者)(按)(规)(定)(开)(具)(红)(字)(增)(值)(税)(专)(用)(发)(票)(后)(,可)(以)(向)(主)(管)(税)(务)(机)(关)(申)(请)(退)(还)(。
四)(、增)(值)(税)(纳)(税)(人)(应)(在)(代)(开)(增)(值)(税)(专)(用)(发)(票)(的)(备)(注)(栏)(上)(,加)(盖)(本)(单)(位)(的)(发)(票)(专)(用)(章)((为)(其)(他)(个)(人)(代)(开)(的)(特)(殊)(情)(况)(除)(外)()。税)(务)(机)(关)(在)(代)(开)(增)(值)(税)(普)(通)(发)(票)(以)(及)(为)(其)(他)(个)(人)(代)(开)(增)(值)(税)(专)(用)(发)(票)(的)(备)(注)(栏)(上)(,加)(盖)(税)(务)(机)(关)(代)(开)(发)(票)(专)(用)(章)(。
第)(三)(节)(发)(票)(违)(章)(处)(理)(
一)(、违)(反)(《中)(华)(人)(民)(共)(和)(国)(发)(票)(管)(理)(办)(法)(》的)(规)(定)(,有)(下)(列)(情)(形)(之)(一)(的)(,由)(税)(务)(机)(关)(责)(令)(改)(正)(,可)(以)(处)(1万)(元)(以)(下)(的)(罚)(款)(;有)(违)(法)(所)(得)(的)(予)(以)(没)(收)(:
(一)()应)(当)(开)(具)(而)(未)(开)(具)(发)(票)(,或)(者)(未)(按)(照)(规)(定)(的)(时)(限)(、顺)(序)(、栏)(目)(,全)(部)(联)(次)(一)(次)(性)(开)(具)(发)(票)(,或)(者)(未)(加)(盖)(发)(票)(专)(用)(章)(的)(;
(二)()使)(用)(税)(控)(装)(置)(开)(具)(发)(票)(,未)(按)(期)(向)(主)(管)(税)(务)(机)(关)(报)(送)(开)(具)(发)(票)(的)(数)(据)(的)(;
(三)()扩)(大)(发)(票)(使)(用)(范)(围)(的)(;
(四)()以)(其)(他)(凭)(证)(代)(替)(发)(票)(使)(用)(的)(;
(五)()跨)(规)(定)(区)(域)(开)(具)(发)(票)(的)(;
(六)()未)(按)(照)(规)(定)(缴)(销)(发)(票)(的)(;
(七)()未)(按)(照)(规)(定)(存)(放)(和)(保)(管)(发)(票)(的)(。
二)(、跨)(规)(定)(的)(使)(用)(区)(域)(携)(带)(、邮)(寄)(、运)(输)(空)(白)(发)(票)(,以)(及)(携)(带)(、邮)(寄)(或)(者)(运)(输)(空)(白)(发)(票)(出)(入)(境)(的)(,由)(税)(务)(机)(关)(责)(令)(改)(正)(,可)(以)(处)(1万)(元)(以)(下)(的)(罚)(款)(;情)(节)(严)(重)(的)(,处)(1万)(元)(以)(上)(3万)(元)(以)(下)(的)(罚)(款)(;有)(违)(法)(所)(得)(的)(予)(以)(没)(收)(。
丢)(失)(发)(票)(或)(者)(擅)(自)(损)(毁)(发)(票)(的)(,依)(照)(前)(款)(规)(定)(处)(罚)(。
三)(、违)(反)(《中)(华)(人)(民)(共)(和)(国)(发)(票)(管)(理)(办)(法)(》第)(二)(十)(二)(条)(第)(二)(款)(的)(规)(定)(虚)(开)(发)(票)(的)(,由)(税)(务)(机)(关)(没)(收)(违)(法)(所)(得)(;虚)(开)(金)(额)(在)(1万)(元)(以)(下)(的)(,可)(以)(并)(处)(5万)(元)(以)(下)(的)(罚)(款)(;虚)(开)(金)(额)(超)(过)(1万)(元)(的)(,并)(处)(5万)(元)(以)(上)(50万)(元)(以)(下)(的)(罚)(款)(;构)(成)(犯)(罪)(的)(,依)(法)(追)(究)(刑)(事)(责)(任)(。
非)(法)(代)(开)(发)(票)(的)(,依)(照)(前)(款)(规)(定)(处)(罚)(。
四)(、有)(下)(列)(情)(形)(之)(一)(的)(,由)(税)(务)(机)(关)(处)(1万)(元)(以)(上)(5万)(元)(以)(下)(的)(罚)(款)(;情)(节)(严)(重)(的)(,处)(5万)(元)(以)(上)(50万)(元)(以)(下)(的)(罚)(款)(;有)(违)(法)(所)(得)(的)(予)(以)(没)(收)(:
(一)()转)(借)(、转)(让)(、介)(绍)(他)(人)(转)(让)(发)(票)(、发)(票)(监)(制)(章)(和)(发)(票)(防)(伪)(专)(用)(品)(的)(;
(二)()知)(道)(或)(者)(应)(当)(知)(道)(是)(私)(自)(印)(制)(、伪)(造)(、变)(造)(、非)(法)(取)(得)(或)(者)(废)(止)(的)(发)(票)(而)(受)(让)(、开)(具)(、存)(放)(、携)(带)(、邮)(寄)(、运)(输)(的)(。
五)(、对)(违)(反)(发)(票)(管)(理)(法)(规)(情)(节)(严)(重)(构)(成)(犯)(罪)(的)(,税)(务)(机)(关)(应)(当)(依)(法)(移)(送)(司)(法)(机)(关)(处)(理)(。
第)(三)(章)(增)(值)(税)(发)(票)(开)(具)(特)(殊)(规)(定)(
第)(一)(节)(建)(筑)(服)(务)(
一)(、建)(筑)(服)(务)(发)(票)(开)(具)(基)(本)(规)(定)(
提)(供)(建)(筑)(服)(务)(,纳)(税)(人)(自)(行)(开)(具)(或)(者)(税)(务)(机)(关)(代)(开)(增)(值)(税)(发)(票)(时)(,应)(在)(发)(票)(的)(备)(注)(栏)(注)(明)(建)(筑)(服)(务)(发)(生)(地)(县)((市)(、区)()名)(称)(及)(项)(目)(名)(称)(。
二)(、小)(规)(模)(纳)(税)(人)(提)(供)(建)(筑)(服)(务)(发)(票)(开)(具)(规)(定)(
小)(规)(模)(纳)(税)(人)(提)(供)(建)(筑)(服)(务)(,应)(以)(取)(得)(的)(全)(部)(价)(款)(和)(价)(外)(费)(用)(扣)(除)(支)(付)(的)(分)(包)(款)(后)(的)(余)(额)(为)(销)(售)(额)(,按)(照)(3%的)(征)(收)(率)(计)(算)(应)(纳)(税)(额)(。
发)(票)(开)(具)(:小)(规)(模)(纳)(税)(人)(跨)(县)((市)(、区)()提)(供)(建)(筑)(服)(务)(,不)(能)(自)(行)(开)(具)(增)(值)(税)(发)(票)(的)(,可)(向)(建)(筑)(服)(务)(发)(生)(地)(主)(管)(国)(税)(机)(关)(按)(照)(其)(取)(得)(的)(全)(部)(价)(款)(和)(价)(外)(费)(用)(申)(请)(代)(开)(增)(值)(税)(发)(票)(。
第)(二)(节)(销)(售)(不)(动)(产)(
一)(、销)(售)(不)(动)(产)(发)(票)(开)(具)(基)(本)(规)(定)(
销)(售)(不)(动)(产)(,纳)(税)(人)(自)(行)(开)(具)(或)(者)(税)(务)(机)(关)(代)(开)(增)(值)(税)(发)(票)(时)(,应)(在)(发)(票)(“货)(物)(或)(应)(税)(劳)(务)(、服)(务)(名)(称)(”栏)(填)(写)(不)(动)(产)(名)(称)(及)(房)(屋)(产)(权)(证)(书)(号)(码)((无)(房)(屋)(产)(权)(证)(书)(的)(可)(不)(填)(写)(),“单)(位)(”栏)(填)(写)(面)(积)(单)(位)(,备)(注)(栏)(注)(明)(不)(动)(产)(的)(详)(细)(地)(址)(。
二)(、房)(地)(产)(开)(发)(企)(业)(销)(售)(自)(行)(开)(发)(的)(房)(地)(产)(项)(目)(发)(票)(开)(具)(规)(定)(
(一)()房)(地)(产)(开)(发)(企)(业)(中)(的)(一)(般)(纳)(税)(人)(销)(售)(其)(自)(行)(开)(发)(的)(房)(地)(产)(项)(目)((选)(择)(简)(易)(计)(税)(方)(法)(的)(房)(地)(产)(老)(项)(目)(除)(外)(),以)(取)(得)(的)(全)(部)(价)(款)(和)(价)(外)(费)(用)(,扣)(除)(受)(让)(土)(地)(时)(向)(政)(府)(部)(门)(支)(付)(的)(土)(地)(价)(款)(、在)(取)(得)(土)(地)(时)(向)(其)(他)(单)(位)(或)(个)(人)(支)(付)(的)(拆)(迁)(补)(偿)(费)(用)(后)(的)(余)(额)(为)(销)(售)(额)(。
房)(地)(产)(开)(发)(企)(业)(中)(的)(一)(般)(纳)(税)(人)(销)(售)(自)(行)(开)(发)(的)(房)(地)(产)(老)(项)(目)(,可)(以)(选)(择)(适)(用)(简)(易)(计)(税)(方)(法)(,以)(取)(得)(的)(全)(部)(价)(款)(和)(价)(外)(费)(用)(为)(销)(售)(额)(,不)(得)(扣)(除)(对)(应)(的)(土)(地)(价)(款)(。
发)(票)(开)(具)(:一)(般)(纳)(税)(人)(销)(售)(自)(行)(开)(发)(的)(房)(地)(产)(项)(目)(,自)(行)(开)(具)(增)(值)(税)(发)(票)(。一)(般)(纳)(税)(人)(销)(售)(自)(行)(开)(发)(的)(房)(地)(产)(项)(目)(,其)(2016年)(4月)(30日)(前)(收)(取)(并)(已)(向)(主)(管)(地)(税)(机)(关)(申)(报)(缴)(纳)(营)(业)(税)(的)(预)(收)(款)(,未)(开)(具)(营)(业)(税)(发)(票)(的)(,可)(以)(开)(具)(增)(值)(税)(普)(通)(发)(票)(,不)(得)(开)(具)(增)(值)(税)(专)(用)(发)(票)(,本)(条)(规)(定)(并)(无)(开)(具)(增)(值)(税)(普)(通)(发)(票)(的)(时)(间)(限)(制)(。一)(般)(纳)(税)(人)(向)(其)(他)(个)(人)(销)(售)(自)(行)(开)(发)(的)(房)(地)(产)(项)(目)(,不)(得)(开)(具)(增)(值)(税)(专)(用)(发)(票)(。
(二)()房)(地)(产)(开)(发)(企)(业)(中)(的)(小)(规)(模)(纳)(税)(人)(,销)(售)(自)(行)(开)(发)(的)(房)(地)(产)(项)(目)(,按)(照)(5%的)(征)(收)(率)(计)(税)(。
发)(票)(开)(具)(:小)(规)(模)(纳)(税)(人)(销)(售)(自)(行)(开)(发)(的)(房)(地)(产)(项)(目)(,自)(行)(开)(具)(增)(值)(税)(普)(通)(发)(票)(。购)(买)(方)(需)(要)(增)(值)(税)(专)(用)(发)(票)(的)(,小)(规)(模)(纳)(税)(人)(向)(主)(管)(国)(税)(机)(关)(申)(请)(代)(开)(。小)(规)(模)(纳)(税)(人)(销)(售)(自)(行)(开)(发)(的)(房)(地)(产)(项)(目)(,其)(2016年)(4月)(30日)(前)(收)(取)(并)(已)(向)(主)(管)(地)(税)(机)(关)(申)(报)(缴)(纳)(营)(业)(税)(的)(预)(收)(款)(,未)(开)(具)(营)(业)(税)(发)(票)(的)(,可)(以)(开)(具)(增)(值)(税)(普)(通)(发)(票)(,不)(得)(申)(请)(代)(开)(增)(值)(税)(专)(用)(发)(票)(,本)(条)(规)(定)(并)(无)(开)(具)(增)(值)(税)(普)(通)(发)(票)(的)(时)(间)(限)(制)(。小)(规)(模)(纳)(税)(人)(向)(其)(他)(个)(人)(销)(售)(自)(行)(开)(发)(的)(房)(地)(产)(项)(目)(,不)(得)(申)(请)(代)(开)(增)(值)(税)(专)(用)(发)(票)(。
第)(三)(节)(金)(融)(服)(务)(
一)(、金)(融)(商)(品)(转)(让)(业)(务)(发)(票)(开)(具)(规)(定)(
金)(融)(商)(品)(转)(让)(,按)(照)(卖)(出)(价)(扣)(除)(买)(入)(价)(后)(的)(余)(额)(为)(销)(售)(额)(。
发)(票)(开)(具)(:金)(融)(商)(品)(转)(让)(,不)(得)(开)(具)(增)(值)(税)(专)(用)(发)(票)(。
二)(、汇)(总)(纳)(税)(的)(金)(融)(机)(构)(发)(票)(开)(具)(规)(定)(
采)(取)(汇)(总)(纳)(税)(的)(金)(融)(机)(构)(,省)(、自)(治)(区)(所)(辖)(地)(市)(以)(下)(分)(支)(机)(构)(可)(以)(使)(用)(地)(市)(级)(机)(构)(统)(一)(领)(取)(的)(增)(值)(税)(专)(用)(发)(票)(、增)(值)(税)(普)(通)(发)(票)(、增)(值)(税)(电)(子)(普)(通)(发)(票)(;直)(辖)(市)(、计)(划)(单)(列)(市)(所)(辖)(区)(县)(及)(以)(下)(分)(支)(机)(构)(可)(以)(使)(用)(直)(辖)(市)(、计)(划)(单)(列)(市)(机)(构)(统)(一)(领)(取)(的)(增)(值)(税)(专)(用)(发)(票)(、增)(值)(税)(普)(通)(发)(票)(、增)(值)(税)(电)(子)(普)(通)(发)(票)(。
三)(、保)(险)(服)(务)(发)(票)(开)(具)(规)(定)(
(一)()保)(险)(机)(构)(作)(为)(车)(船)(税)(扣)(缴)(义)(务)(人)(,在)(代)(收)(车)(船)(税)(并)(开)(具)(增)(值)(税)(发)(票)(时)(,应)(在)(增)(值)(税)(发)(票)(备)(注)(栏)(中)(注)(明)(代)(收)(车)(船)(税)(税)(款)(信)(息)(。具)(体)(包)(括)(:保)(险)(单)(号)(、税)(款)(所)(属)(期)((详)(细)(至)(月)()、代)(收)(车)(船)(税)(金)(额)(、滞)(纳)(金)(金)(额)(、金)(额)(合)(计)(等)(。该)(增)(值)(税)(发)(票)(可)(作)(为)(纳)(税)(人)(缴)(纳)(车)(船)(税)(及)(滞)(纳)(金)(的)(会)(计)(核)(算)(原)(始)(凭)(证)(。
(二)()为)(自)(然)(人)(提)(供)(的)(保)(险)(服)(务)(不)(得)(开)(具)(增)(值)(税)(专)(用)(发)(票)(,可)(以)(开)(具)(增)(值)(税)(普)(通)(发)(票)(。
四)(、个)(人)(代)(理)(人)(汇)(总)(代)(开)(具)(体)(规)(定)(
(一)()接)(受)(税)(务)(机)(关)(委)(托)(代)(征)(税)(款)(的)(保)(险)(企)(业)(,向)(个)(人)(保)(险)(代)(理)(人)(支)(付)(佣)(金)(费)(用)(后)(,可)(代)(个)(人)(保)(险)(代)(理)(人)(统)(一)(向)(主)(管)(国)(税)(机)(关)(申)(请)(汇)(总)(代)(开)(增)(值)(税)(普)(通)(发)(票)(或)(增)(值)(税)(专)(用)(发)(票)(。
(二)()保)(险)(企)(业)(代)(个)(人)(保)(险)(代)(理)(人)(申)(请)(汇)(总)(代)(开)(增)(值)(税)(发)(票)(时)(,应)(向)(主)(管)(国)(税)(机)(关)(出)(具)(个)(人)(保)(险)(代)(理)(人)(的)(姓)(名)(、身)(份)(证)(号)(码)(、联)(系)(方)(式)(、付)(款)(时)(间)(、付)(款)(金)(额)(、代)(征)(税)(款)(的)(详)(细)(清)(单)(。
保)(险)(企)(业)(应)(将)(个)(人)(保)(险)(代)(理)(人)(的)(详)(细)(信)(息)(,作)(为)(代)(开)(增)(值)(税)(发)(票)(的)(清)(单)(,随)(发)(票)(入)(账)(。
(三)()主)(管)(国)(税)(机)(关)(为)(个)(人)(保)(险)(代)(理)(人)(汇)(总)(代)(开)(增)(值)(税)(发)(票)(时)(,应)(在)(备)(注)(栏)(内)(注)(明)(“个)(人)(保)(险)(代)(理)(人)(汇)(总)(代)(开)(”字)(样)(。
(四)()证)(券)(经)(纪)(人)(、信)(用)(卡)(和)(旅)(游)(等)(行)(业)(的)(个)(人)(代)(理)(人)(比)(照)(上)(述)(规)(定)(执)(行)(。
第)(四)(节)(生)(活)(服)(务)(业)(
一)(、住)(宿)(业)(发)(票)(开)(具)(规)(定)(
月)(销)(售)(额)(超)(过)(3万)(元)((或)(季)(销)(售)(额)(超)(过)(9万)(元)()的)(住)(宿)(业)(增)(值)(税)(小)(规)(模)(纳)(税)(人)(,提)(供)(住)(宿)(服)(务)(、销)(售)(货)(物)(或)(发)(生)(其)(他)(应)(税)(行)(为)(,需)(要)(开)(具)(增)(值)(税)(专)(用)(发)(票)(的)(,通)(过)(新)(系)(统)(自)(行)(开)(具)(,主)(管)(国)(税)(机)(关)(不)(再)(为)(其)(代)(开)(。
月)(销)(售)(额)(超)(过)(3万)(元)((或)(季)(销)(售)(额)(超)(过)(9万)(元)()的)(住)(宿)(业)(增)(值)(税)(小)(规)(模)(纳)(税)(人)(销)(售)(其)(取)(得)(的)(不)(动)(产)(,需)(要)(开)(具)(增)(值)(税)(专)(用)(发)(票)(的)(,仍)(须)(向)(地)(税)(机)(关)(申)(请)(代)(开)(。
二)(、旅)(游)(服)(务)(发)(票)(开)(具)(规)(定)(
全)(面)(推)(开)(营)(业)(税)(改)(征)(增)(值)(税)(试)(点)(纳)(税)(人)(提)(供)(旅)(游)(服)(务)(,可)(以)(选)(择)(以)(取)(得)(的)(全)(部)(价)(款)(和)(价)(外)(费)(用)(,扣)(除)(向)(旅)(游)(服)(务)(购)(买)(方)(收)(取)(并)(支)(付)(给)(其)(他)(单)(位)(或)(者)(个)(人)(的)(住)(宿)(费)(、餐)(饮)(费)(、交)(通)(费)(、签)(证)(费)(、门)(票)(费)(和)(支)(付)(给)(其)(他)(接)(团)(旅)(游)(企)(业)(的)(旅)(游)(费)(用)(后)(的)(余)(额)(为)(销)(售)(额)(。
发)(票)(开)(具)(:选)(择)(上)(述)(办)(法)(计)(算)(销)(售)(额)(的)(试)(点)(纳)(税)(人)(,向)(旅)(游)(服)(务)(购)(买)(方)(收)(取)(并)(支)(付)(的)(上)(述)(费)(用)(,不)(得)(开)(具)(增)(值)(税)(专)(用)(发)(票)(,可)(以)(开)(具)(增)(值)(税)(普)(通)(发)(票)(。
三)(、教)(育)(辅)(助)(服)(务)(发)(票)(开)(具)(规)(定)(
境)(外)(单)(位)(通)(过)(教)(育)(部)(考)(试)(中)(心)(及)(其)(直)(属)(单)(位)(在)(境)(内)(开)(展)(考)(试)(,教)(育)(部)(考)(试)(中)(心)(及)(其)(直)(属)(单)(位)(应)(以)(取)(得)(的)(考)(试)(费)(收)(入)(扣)(除)(支)(付)(给)(境)(外)(单)(位)(考)(试)(费)(后)(的)(余)(额)(为)(销)(售)(额)(,按)(提)(供)(“教)(育)(辅)(助)(服)(务)(”缴)(纳)(增)(值)(税)(;就)(代)(为)(收)(取)(并)(支)(付)(给)(境)(外)(单)(位)(的)(考)(试)(费)(统)(一)(扣)(缴)(增)(值)(税)(。
发)(票)(开)(具)(:教)(育)(部)(考)(试)(中)(心)(及)(其)(直)(属)(单)(位)(代)(为)(收)(取)(并)(支)(付)(给)(境)(外)(单)(位)(的)(考)(试)(费)(,不)(得)(开)(具)(增)(值)(税)(专)(用)(发)(票)(,可)(以)(开)(具)(增)(值)(税)(普)(通)(发)(票)(。
第)(五)(节)(部)(分)(现)(代)(服)(务)(
一)(、不)(动)(产)(租)(赁)(业)(务)(发)(票)(开)(具)(规)(定)(
个)(人)(出)(租)(住)(房)(,应)(按)(照)(5%的)(征)(收)(率)(减)(按)(1.5%计)(算)(应)(纳)(税)(额)(。
发)(票)(开)(具)(:纳)(税)(人)(自)(行)(开)(具)(或)(者)(税)(务)(机)(关)(代)(开)(增)(值)(税)(发)(票)(时)(,通)(过)(新)(系)(统)(中)(征)(收)(率)(减)(按)(1.5%征)(收)(开)(票)(功)(能)(,录)(入)(含)(税)(销)(售)(额)(,系)(统)(自)(动)(计)(算)(税)(额)(和)(不)(含)(税)(金)(额)(,发)(票)(开)(具)(不)(应)(与)(其)(他)(应)(税)(行)(为)(混)(开)(。
二)(、物)(业)(管)(理)(服)(务)(发)(票)(开)(具)(规)(定)(
提)(供)(物)(业)(管)(理)(服)(务)(的)(纳)(税)(人)(,向)(服)(务)(接)(受)(方)(收)(取)(的)(自)(来)(水)(水)(费)(,以)(扣)(除)(其)(对)(外)(支)(付)(的)(自)(来)(水)(水)(费)(后)(的)(余)(额)(为)(销)(售)(额)(,按)(照)(简)(易)(计)(税)(办)(法)(依)(3%的)(征)(收)(率)(计)(算)(缴)(纳)(增)(值)(税)(。
发)(票)(开)(具)(:纳)(税)(人)(可)(以)(按)(3%向)(服)(务)(接)(受)(方)(开)(具)(增)(值)(税)(专)(用)(发)(票)(或)(增)(值)(税)(普)(通)(发)(票)(。
三)(、劳)(务)(派)(遣)(服)(务)(发)(票)(开)(具)(规)(定)(
(一)()一)(般)(纳)(税)(人)(提)(供)(劳)(务)(派)(遣)(服)(务)(,可)(以)(选)(择)(差)(额)(纳)(税)(,以)(取)(得)(的)(全)(部)(价)(款)(和)(价)(外)(费)(用)(,扣)(除)(代)(用)(工)(单)(位)(支)(付)(给)(劳)(务)(派)(遣)(员)(工)(的)(工)(资)(、福)(利)(和)(为)(其)(办)(理)(社)(会)(保)(险)(及)(住)(房)(公)(积)(金)(后)(的)(余)(额)(为)(销)(售)(额)(,按)(照)(简)(易)(计)(税)(方)(法)(依)(5%的)(征)(收)(率)(计)(算)(缴)(纳)(增)(值)(税)(。
(二)()小)(规)(模)(纳)(税)(人)(提)(供)(劳)(务)(派)(遣)(服)(务)(,可)(以)(选)(择)(差)(额)(纳)(税)(,以)(取)(得)(的)(全)(部)(价)(款)(和)(价)(外)(费)(用)(,扣)(除)(代)(用)(工)(单)(位)(支)(付)(给)(劳)(务)(派)(遣)(员)(工)(的)(工)(资)(、福)(利)(和)(为)(其)(办)(理)(社)(会)(保)(险)(及)(住)(房)(公)(积)(金)(后)(的)(余)(额)(为)(销)(售)(额)(,按)(照)(简)(易)(计)(税)(方)(法)(依)(5%的)(征)(收)(率)(计)(算)(缴)(纳)(增)(值)(税)(。
发)(票)(开)(具)(:纳)(税)(人)(提)(供)(劳)(务)(派)(遣)(服)(务)(,选)(择)(差)(额)(纳)(税)(的)(,向)(用)(工)(单)(位)(收)(取)(用)(于)(支)(付)(给)(劳)(务)(派)(遣)(员)(工)(工)(资)(、福)(利)(和)(为)(其)(办)(理)(社)(会)(保)(险)(及)(住)(房)(公)(积)(金)(的)(费)(用)(,不)(得)(开)(具)(增)(值)(税)(专)(用)(发)(票)(,可)(以)(开)(具)(增)(值)(税)(普)(通)(发)(票)(。
纳)(税)(人)(提)(供)(安)(全)(保)(护)(服)(务)(,比)(照)(劳)(务)(派)(遣)(服)(务)(政)(策)(执)(行)(。
四)(、人)(力)(资)(源)(外)(包)(服)(务)(发)(票)(开)(具)(规)(定)(
纳)(税)(人)(提)(供)(人)(力)(资)(源)(外)(包)(服)(务)(,按)(照)(经)(纪)(代)(理)(服)(务)(缴)(纳)(增)(值)(税)(,其)(销)(售)(额)(不)(包)(括)(受)(客)(户)(单)(位)(委)(托)(代)(为)(向)(客)(户)(单)(位)(员)(工)(发)(放)(的)(工)(资)(和)(代)(理)(缴)(纳)(的)(社)(会)(保)(险)(、住)(房)(公)(积)(金)(。
发)(票)(开)(具)(:纳)(税)(人)(提)(供)(人)(力)(资)(源)(外)(包)(服)(务)(,向)(委)(托)(方)(收)(取)(并)(代)(为)(发)(放)(的)(工)(资)(和)(代)(理)(缴)(纳)(的)(社)(会)(保)(险)(、住)(房)(公)(积)(金)(,不)(得)(开)(具)(增)(值)(税)(专)(用)(发)(票)(,可)(以)(开)(具)(增)(值)(税)(普)(通)(发)(票)(。
五)(、经)(纪)(代)(理)(服)(务)(发)(票)(开)(具)(规)(定)(
(一)()经)(纪)(代)(理)(服)(务)(,以)(取)(得)(的)(全)(部)(价)(款)(和)(价)(外)(费)(用)(,扣)(除)(向)(委)(托)(方)(收)(取)(并)(代)(为)(支)(付)(的)(政)(府)(性)(基)(金)(或)(者)(行)(政)(事)(业)(性)(收)(费)(后)(的)(余)(额)(为)(销)(售)(额)(。
发)(票)(开)(具)(:向)(委)(托)(方)(收)(取)(并)(代)(为)(支)(付)(的)(政)(府)(性)(基)(金)(或)(者)(行)(政)(事)(业)(性)(收)(费)(不)(得)(开)(具)(增)(值)(税)(专)(用)(发)(票)(,但)(可)(以)(开)(具)(增)(值)(税)(普)(通)(发)(票)(。
(二)()纳)(税)(人)(提)(供)(签)(证)(代)(理)(服)(务)(,以)(取)(得)(的)(全)(部)(价)(款)(和)(价)(外)(费)(用)(,扣)(除)(向)(服)(务)(接)(受)(方)(收)(取)(并)(代)(为)(支)(付)(给)(外)(交)(部)(和)(外)(国)(驻)(华)(使)((领)()馆)(的)(签)(证)(费)(、认)(证)(费)(后)(的)(余)(额)(为)(销)(售)(额)(。
发)(票)(开)(具)(:纳)(税)(人)(向)(服)(务)(接)(受)(方)(收)(取)(并)(代)(为)(支)(付)(的)(签)(证)(费)(、认)(证)(费)(,不)(得)(开)(具)(增)(值)(税)(专)(用)(发)(票)(,可)(以)(开)(具)(增)(值)(税)(普)(通)(发)(票)(。
(三)()纳)(税)(人)(代)(理)(进)(口)(按)(规)(定)(免)(征)(进)(口)(增)(值)(税)(的)(货)(物)(,其)(销)(售)(额)(不)(包)(括)(向)(委)(托)(方)(收)(取)(并)(代)(为)(支)(付)(的)(货)(款)(。
发)(票)(开)(具)(:向)(委)(托)(方)(收)(取)(并)(代)(为)(支)(付)(的)(款)(项)(,不)(得)(开)(具)(增)(值)(税)(专)(用)(发)(票)(,可)(以)(开)(具)(增)(值)(税)(普)(通)(发)(票)(。
六)(、鉴)(证)(咨)(询)(业)(发)(票)(开)(具)(规)(定)(
月)(销)(售)(额)(超)(过)(3万)(元)((或)(季)(销)(售)(额)(超)(过)(9万)(元)()的)(鉴)(证)(咨)(询)(业)(增)(值)(税)(小)(规)(模)(纳)(税)(人)(提)(供)(认)(证)(服)(务)(、鉴)(证)(服)(务)(、咨)(询)(服)(务)(、销)(售)(货)(物)(或)(发)(生)(其)(他)(增)(值)(税)(应)(税)(行)(为)(,需)(要)(开)(具)(增)(值)(税)(专)(用)(发)(票)(的)(,可)(以)(通)(过)(新)(系)(统)(自)(行)(开)(具)(,主)(管)(国)(税)(机)(关)(不)(再)(为)(其)(代)(开)(。
月)(销)(售)(额)(超)(过)(3万)(元)((或)(季)(销)(售)(额)(超)(过)(9万)(元)()的)(鉴)(证)(咨)(询)(业)(增)(值)(税)(小)(规)(模)(纳)(税)(人)(销)(售)(其)(取)(得)(的)(不)(动)(产)(,需)(要)(开)(具)(增)(值)(税)(专)(用)(发)(票)(的)(,仍)(须)(向)(地)(税)(机)(关)(申)(请)(代)(开)(。
第)(六)(节)(交)(通)(运)(输)(服)(务)(
一)(、货)(物)(运)(输)(服)(务)(发)(票)(开)(具)(基)(本)(规)(定)(
纳)(税)(人)(提)(供)(货)(物)(运)(输)(服)(务)(,使)(用)(增)(值)(税)(专)(用)(发)(票)(和)(增)(值)(税)(普)(通)(发)(票)(,开)(具)(发)(票)(时)(应)(将)(起)(运)(地)(、到)(达)(地)(、车)(种)(车)(号)(以)(及)(运)(输)(货)(物)(信)(息)(等)(内)(容)(填)(写)(在)(发)(票)(备)(注)(栏)(中)(,如)(内)(容)(较)(多)(可)(另)(附)(清)(单)(。
二)(、铁)(路)(运)(输)(企)(业)(发)(票)(开)(具)(规)(定)(
铁)(路)(运)(输)(企)(业)(受)(托)(代)(征)(的)(印)(花)(税)(款)(信)(息)(,可)(填)(写)(在)(发)(票)(备)(注)(栏)(中)(。中)(国)(铁)(路)(总)(公)(司)(及)(其)(所)(属)(运)(输)(企)(业)((含)(分)(支)(机)(构)()提)(供)(货)(物)(运)(输)(服)(务)(,可)(自)(2015年)(11月)(1日)(起)(使)(用)(增)(值)(税)(专)(用)(发)(票)(和)(增)(值)(税)(普)(通)(发)(票)(,所)(开)(具)(的)(铁)(路)(货)(票)(、运)(费)(杂)(费)(收)(据)(可)(作)(为)(发)(票)(清)(单)(使)(用)(。
第)(七)(节)(税)(务)(机)(关)(代)(开)(发)(票)(
一)(、国)(税)(机)(关)(代)(开)(发)(票)(具)(体)(规)(定)(
(一)()国)(税)(机)(关)(代)(开)(发)(票)(岗)(位)(应)(按)(下)(列)(要)(求)(填)(开)(增)(值)(税)(发)(票)(:
1.“单)(价)(”和)(“金)(额)(”栏)(分)(别)(填)(写)(不)(含)(增)(值)(税)(税)(额)(的)(单)(价)(和)(销)(售)(额)(;
2.“税)(率)(”栏)(填)(写)(增)(值)(税)(征)(收)(率)(;
3.“销)(售)(方)(名)(称)(”栏)(填)(写)(代)(开)(税)(务)(机)(关)(名)(称)(;
4.“销)(售)(方)(纳)(税)(人)(识)(别)(号)(”栏)(填)(写)(代)(开)(税)(务)(机)(关)(的)(统)(一)(代)(码)(;
5.“销)(售)(方)(开)(户)(行)(及)(账)(号)(”栏)(填)(写)(税)(收)(完)(税)(凭)(证)(字)(轨)(及)(号)(码)(或)(系)(统)(税)(票)(号)(码)((免)(税)(代)(开)(增)(值)(税)(普)(通)(发)(票)(可)(不)(填)(写)()。
6.备)(注)(栏)(
(1)备)(注)(栏)(内)(注)(明)(纳)(税)(人)(名)(称)(和)(纳)(税)(人)(识)(别)(号)(;
(2)税)(务)(机)(关)(为)(跨)(县)((市)(、区)()提)(供)(不)(动)(产)(经)(营)(租)(赁)(服)(务)(、建)(筑)(服)(务)(的)(小)(规)(模)(纳)(税)(人)((不)(包)(括)(其)(他)(个)(人)(),代)(开)(增)(值)(税)(发)(票)(时)(,在)(发)(票)(备)(注)(栏)(中)(自)(动)(打)(印)(‘YD’字)(样)(;
(3)税)(务)(机)(关)(为)(纳)(税)(人)(代)(开)(建)(筑)(服)(务)(发)(票)(时)(应)(在)(发)(票)(的)(备)(注)(栏)(注)(明)(建)(筑)(服)(务)(发)(生)(地)(县)((市)(、区)()名)(称)(及)(项)(目)(名)(称)(;
(4)税)(务)(机)(关)(为)(个)(人)(保)(险)(代)(理)(人)(汇)(总)(代)(开)(增)(值)(税)(发)(票)(时)(,应)(在)(备)(注)(栏)(内)(注)(明)(“个)(人)(保)(险)(代)(理)(人)(汇)(总)(代)(开)(”字)(样)(;
(5)税)(务)(机)(关)(为)(出)(售)(或)(出)(租)(不)(动)(产)(代)(开)(发)(票)(时)(应)(在)(备)(注)(栏)(注)(明)(不)(动)(产)(的)(详)(细)(地)(址)(。
7.代)(开)(增)(值)(税)(普)(通)(发)(票)(的)(,购)(买)(方)(为)(自)(然)(人)(或)(符)(合)(下)(列)(4项)(条)(件)(之)(一)(的)(单)(位)((机)(构)(),纳)(税)(人)(识)(别)(号)(可)(不)(填)(写)(:
(1)我)(国)(在)(境)(外)(设)(立)(的)(组)(织)(机)(构)(;
(2)非)(常)(设)(组)(织)(机)(构)(;
(3)组)(织)(机)(构)(的)(内)(设)(机)(构)(;
(4)军)(队)(、武)(警)(部)(队)(的)(序)(列)(单)(位)(等)(。
(二)()国)(税)(机)(关)(发)(票)(代)(开)(办)(理)(流)(程)(
1.在)(地)(税)(局)(委)(托)(国)(税)(局)(代)(征)(税)(费)(的)(办)(税)(服)(务)(厅)(,纳)(税)(人)(按)(照)(以)(下)(次)(序)(办)(理)(:
(1)在)(国)(税)(局)(办)(税)(服)(务)(厅)(指)(定)(窗)(口)(:
①提)(交)(《代)(开)(增)(值)(税)(发)(票)(缴)(纳)(税)(款)(申)(报)(单)(》;
②自)(然)(人)(申)(请)(代)(开)(发)(票)(,提)(交)(身)(份)(证)(件)(及)(复)(印)(件)(;
其)(他)(纳)(税)(人)(申)(请)(代)(开)(发)(票)(,提)(交)(加)(载)(统)(一)(社)(会)(信)(用)(代)(码)(的)(营)(业)(执)(照)((或)(税)(务)(登)(记)(证)(或)(组)(织)(机)(构)(代)(码)(证)()、经)(办)(人)(身)(份)(证)(件)(及)(复)(印)(件)(。
(2)在)(同)(一)(窗)(口)(申)(报)(缴)(纳)(增)(值)(税)(等)(有)(关)(税)(费)(。
(3)在)(同)(一)(窗)(口)(领)(取)(发)(票)(。
2.在)(国)(税)(地)(税)(合)(作)(、共)(建)(的)(办)(税)(服)(务)(厅)(,纳)(税)(人)(按)(照)(以)(下)(次)(序)(办)(理)(:
(1)在)(办)(税)(服)(务)(厅)(国)(税)(指)(定)(窗)(口)(:
①提)(交)(《代)(开)(增)(值)(税)(发)(票)(缴)(纳)(税)(款)(申)(报)(单)(》;
②自)(然)(人)(申)(请)(代)(开)(发)(票)(,提)(交)(身)(份)(证)(件)(及)(复)(印)(件)(;
其)(他)(纳)(税)(人)(申)(请)(代)(开)(发)(票)(,提)(交)(加)(载)(统)(一)(社)(会)(信)(用)(代)(码)(的)(营)(业)(执)(照)((或)(税)(务)(登)(记)(证)(或)(组)(织)(机)(构)(代)(码)(证)()、经)(办)(人)(身)(份)(证)(件)(及)(复)(印)(件)(。
(2)在)(同)(一)(窗)(口)(缴)(纳)(增)(值)(税)(。
(3)到)(地)(税)(指)(定)(窗)(口)(申)(报)(缴)(纳)(有)(关)(税)(费)(。
(4)到)(国)(税)(指)(定)(窗)(口)(凭)(相)(关)(缴)(纳)(税)(费)(证)(明)(领)(取)(发)(票)(。
二)(、地)(税)(机)(关)(代)(开)(发)(票)(具)(体)(规)(定)(
增)(值)(税)(小)(规)(模)(纳)(税)(人)(销)(售)(其)(取)(得)(的)(不)(动)(产)(以)(及)(其)(他)(个)(人)(出)(租)(不)(动)(产)(,购)(买)(方)(或)(承)(租)(方)(不)(属)(于)(其)(他)(个)(人)(的)(,纳)(税)(人)(缴)(纳)(增)(值)(税)(后)(可)(以)(向)(地)(税)(机)(关)(申)(请)(代)(开)(增)(值)(税)(专)(用)(发)(票)(。不)(能)(自)(开)(增)(值)(税)(普)(通)(发)(票)(的)(小)(规)(模)(纳)(税)(人)(销)(售)(其)(取)(得)(的)(不)(动)(产)(,以)(及)(其)(他)(个)(人)(出)(租)(不)(动)(产)(,可)(以)(向)(地)(税)(机)(关)(申)(请)(代)(开)(增)(值)(税)(普)(通)(发)(票)(。
地)(税)(机)(关)(代)(开)(发)(票)(岗)(位)(应)(按)(下)(列)(要)(求)(填)(开)(增)(值)(税)(发)(票)(:
(一)()“税)(率)(”栏)(填)(写)(增)(值)(税)(征)(收)(率)(。免)(税)(、差)(额)(征)(税)(以)(及)(其)(他)(个)(人)(出)(租)(其)(取)(得)(的)(不)(动)(产)(适)(用)(优)(惠)(政)(策)(减)(按)(1.5%征)(收)(的)(,“税)(率)(”栏)(自)(动)(打)(印)(“***”;
(二)()“销)(售)(方)(名)(称)(”栏)(填)(写)(代)(开)(地)(税)(局)(名)(称)(;
(三)()“销)(售)(方)(纳)(税)(人)(识)(别)(号)(”栏)(填)(写)(代)(开)(发)(票)(地)(税)(局)(代)(码)(;
(四)()“销)(售)(方)(开)(户)(行)(及)(账)(号)(”栏)(填)(写)(税)(收)(完)(税)(凭)(证)(字)(轨)(及)(号)(码)((免)(税)(代)(开)(增)(值)(税)(普)(通)(发)(票)(可)(不)(填)(写)();
(五)()备)(注)(栏)(填)(写)(销)(售)(或)(出)(租)(不)(动)(产)(纳)(税)(人)(的)(名)(称)(、纳)(税)(人)(识)(别)(号)((或)(者)(组)(织)(机)(构)(代)(码)()、不)(动)(产)(的)(详)(细)(地)(址)(;
(六)()差)(额)(征)(税)(代)(开)(发)(票)(,通)(过)(系)(统)(中)(差)(额)(征)(税)(开)(票)(功)(能)(,录)(入)(含)(税)(销)(售)(额)((或)(含)(税)(评)(估)(额)()和)(扣)(除)(额)(,系)(统)(自)(动)(计)(算)(税)(额)(和)(金)(额)(,备)(注)(栏)(自)(动)(打)(印)(“差)(额)(征)(税)(”字)(样)(;
(七)()纳)(税)(人)(销)(售)(其)(取)(得)(的)(不)(动)(产)(代)(开)(发)(票)(,“货)(物)(或)(应)(税)(劳)(务)(、服)(务)(名)(称)(”栏)(填)(写)(不)(动)(产)(名)(称)(及)(房)(屋)(产)(权)(证)(书)(号)(码)(,“单)(位)(”栏)(填)(写)(面)(积)(单)(位)(;
(八)()按)(照)(核)(定)(计)(税)(价)(格)(征)(税)(的)(,“金)(额)(”栏)(填)(写)(不)(含)(税)(计)(税)(价)(格)(,备)(注)(栏)(注)(明)(“核)(定)(计)(税)(价)(格)(,实)(际)(成)(交)(含)(税)(金)(额)(×××元)(”;
(九)()其)(他)(项)(目)(按)(照)(增)(值)(税)(发)(票)(填)(开)(的)(有)(关)(规)(定)(填)(写)(;
(十)()代)(开)(发)(票)(部)(门)(应)(在)(代)(开)(增)(值)(税)(发)(票)(的)(备)(注)(栏)(上)(,加)(盖)(地)(税)(代)(开)(发)(票)(专)(用)(章)(。
第)(八)(节)(其)(他)(开)(具)(规)(定)(
一)(、差)(额)(征)(税)(发)(票)(开)(具)(规)(定)(
纳)(税)(人)(或)(者)(税)(务)(机)(关)(通)(过)(新)(系)(统)(中)(差)(额)(征)(税)(开)(票)(功)(能)(开)(具)(增)(值)(税)(发)(票)(时)(,录)(入)(含)(税)(销)(售)(额)((或)(含)(税)(评)(估)(额)()和)(扣)(除)(额)(,系)(统)(自)(动)(计)(算)(税)(额)(和)(不)(含)(税)(金)(额)(,备)(注)(栏)(自)(动)(打)(印)(“差)(额)(征)(税)(”字)(样)(,发)(票)(开)(具)(不)(应)(与)(其)(他)(应)(税)(行)(为)(混)(开)(。
二)(、电)(子)(发)(票)(开)(具)(规)(定)(
(一)()使)(用)(增)(值)(税)(电)(子)(普)(通)(发)(票)(的)(纳)(税)(人)(应)(通)(过)(增)(值)(税)(电)(子)(发)(票)(系)(统)(开)(具)(。
(二)()增)(值)(税)(电)(子)(普)(通)(发)(票)(的)(开)(票)(方)(和)(受)(票)(方)(需)(要)(纸)(质)(发)(票)(的)(,可)(以)(自)(行)(打)(印)(增)(值)(税)(电)(子)(普)(通)(发)(票)(的)(版)(式)(文)(件)(,其)(法)(律)(效)(力)(、基)(本)(用)(途)(、基)(本)(使)(用)(规)(定)(等)(与)(税)(务)(机)(关)(监)(制)(的)(增)(值)(税)(普)(通)(发)(票)(相)(同)(。
三)(、机)(动)(车)(销)(售)(统)(一)(发)(票)(开)(具)(规)(定)(
(一)()纳)(税)(人)(从)(事)(机)(动)(车)((旧)(机)(动)(车)(除)(外)()零)(售)(业)(务)(须)(开)(具)(机)(动)(车)(销)(售)(统)(一)(发)(票)(。
(二)()“纳)(税)(人)(识)(别)(号)(”栏)(内)(打)(印)(购)(买)(方)(纳)(税)(人)(识)(别)(号)(,如)(购)(买)(方)(需)(要)(抵)(扣)(增)(值)(税)(税)(款)(,该)(栏)(必)(须)(填)(写)(。
(三)()填)(写)(“购)(买)(方)(名)(称)(及)(身)(份)(证)(号)(码)(/组)(织)(机)(构)(代)(码)(”栏)(时)(,“身)(份)(证)(号)(码)(/组)(织)(机)(构)(代)(码)(”应)(换)(行)(打)(印)(在)(“购)(买)(方)(名)(称)(”的)(下)(方)(。
(四)()“完)(税)(凭)(证)(号)(码)(”栏)(内)(打)(印)(代)(开)(机)(动)(车)(销)(售)(统)(一)(发)(票)(时)(对)(应)(开)(具)(的)(增)(值)(税)(完)(税)(证)(号)(码)(,自)(开)(机)(动)(车)(销)(售)(统)(一)(发)(票)(时)(此)(栏)(为)(空)(。
(五)()纳)(税)(人)(销)(售)(免)(征)(增)(值)(税)(的)(机)(动)(车)(,通)(过)(新)(系)(统)(开)(具)(时)(应)(在)(机)(动)(车)(销)(售)(统)(一)(发)(票)(“增)(值)(税)(税)(率)(或)(征)(收)(率)(”栏)(选)(填)(“免)(税)(”,机)(动)(车)(销)(售)(统)(一)(发)(票)(“增)(值)(税)(税)(率)(或)(征)(收)(率)(”栏)(自)(动)(打)(印)(显)(示)(“免)(税)(”,“增)(值)(税)(税)(额)(”栏)(自)(动)(打)(印)(显)(示)(“***”;机)(动)(车)(销)(售)(统)(一)(发)(票)(票)(面)(“不)(含)(税)(价)(”栏)(和)(“价)(税)(合)(计)(”栏)(填)(写)(金)(额)(相)(等)(。
(六)()如)(发)(生)(退)(货)(的)(,应)(在)(价)(税)(合)(计)(的)(大)(写)(金)(额)(第)(一)(字)(前)(加)(“负)(数)(”字)(,在)(小)(写)(金)(额)(前)(加)(“-”号)(。
(七)()纳)(税)(人)(丢)(失)(机)(动)(车)(销)(售)(统)(一)(发)(票)(的)(,如)(在)(办)(理)(车)(辆)(登)(记)(和)(缴)(纳)(车)(辆)(购)(置)(税)(手)(续)(前)(丢)(失)(的)(,应)(先)(按)(照)(以)(下)(程)(序)(办)(理)(补)(开)(机)(动)(车)(销)(售)(统)(一)(发)(票)(的)(手)(续)(,再)(按)(已)(丢)(失)(发)(票)(存)(根)(联)(的)(信)(息)(开)(红)(字)(发)(票)(。
补)(开)(机)(动)(车)(销)(售)(统)(一)(发)(票)(的)(具)(体)(程)(序)(为)(:1.丢)(失)(机)(动)(车)(销)(售)(统)(一)(发)(票)(的)(消)(费)(者)(到)(机)(动)(车)(销)(售)(单)(位)(取)(得)(机)(动)(车)(销)(售)(统)(一)(发)(票)(存)(根)(联)(复)(印)(件)((加)(盖)(销)(售)(单)(位)(发)(票)(专)(用)(章)();2.到)(机)(动)(车)(销)(售)(方)(所)(在)(地)(主)(管)(税)(务)(机)(关)(盖)(章)(确)(认)(并)(登)(记)(备)(案)(;3.由)(机)(动)(车)(销)(售)(单)(位)(重)(新)(开)(具)(与)(原)(机)(动)(车)(销)(售)(统)(一)(发)(票)(存)(根)(联)(内)(容)(一)(致)(的)(机)(动)(车)(销)(售)(统)(一)(发)(票)(。
四)(、收)(购)(业)(务)(发)(票)(开)(具)(规)(定)(
纳)(税)(人)(通)(过)(新)(系)(统)(使)(用)(增)(值)(税)(普)(通)(发)(票)(开)(具)(收)(购)(发)(票)(,系)(统)(在)(发)(票)(左)(上)(角)(自)(动)(打)(印)(“收)(购)(”字)(样)(。
五)(、稀)(土)(企)(业)(发)(票)(开)(具)(规)(定)(
(一)()从)(事)(稀)(土)(产)(品)(生)(产)(、商)(贸)(流)(通)(的)(增)(值)(税)(一)(般)(纳)(税)(人)(必)(须)(通)(过)(新)(系)(统)(开)(具)(增)(值)(税)(专)(用)(发)(票)(和)(增)(值)(税)(普)(通)(发)(票)(。
(二)()销)(售)(稀)(土)(产)(品)(必)(须)(开)(具)(增)(值)(税)(专)(用)(发)(票)(,增)(值)(税)(专)(用)(发)(票)(的)(“货)(物)(或)(应)(税)(劳)(务)(”栏)(内)(容)(通)(过)(系)(统)(中)(的)(稀)(土)(产)(品)(目)(录)(库)(选)(择)(,“单)(位)(”栏)(选)(择)(公)(斤)(或)(吨)(,“数)(量)(”栏)(按)(照)(折)(氧)(化)(物)(计)(量)(填)(写)(,系)(统)(在)(发)(票)(左)(上)(角)(自)(动)(打)(印)(“XT”字)(样)(。
(三)()销)(售)(稀)(土)(产)(品)(以)(及)(其)(他)(货)(物)(或)(应)(税)(劳)(务)(,应)(当)(分)(别)(开)(具)(发)(票)(。销)(售)(稀)(土)(矿)(产)(品)(和)(稀)(土)(冶)(炼)(分)(离)(产)(品)(也)(应)(当)(分)(别)(开)(具)(发)(票)(,不)(得)(在)(同)(一)(张)(发)(票)(上)(混)(开)(。
(四)()不)(得)(汇)(总)(开)(具)(增)(值)(税)(专)(用)(发)(票)(。
六)(、预)(付)(卡)(业)(务)(发)(票)(开)(具)(规)(定)(
(一)()单)(用)(途)(商)(业)(预)(付)(卡)((以)(下)(简)(称)(“单)(用)(途)(卡)(”)业)(务)(按)(照)(以)(下)(规)(定)(执)(行)(:
1.单)(用)(途)(卡)(发)(卡)(企)(业)(或)(者)(售)(卡)(企)(业)((以)(下)(统)(称)(“售)(卡)(方)(”)销)(售)(单)(用)(途)(卡)(,或)(者)(接)(受)(单)(用)(途)(卡)(持)(卡)(人)(充)(值)(取)(得)(的)(预)(收)(资)(金)(,不)(缴)(纳)(增)(值)(税)(。售)(卡)(方)(可)(按)(照)(规)(定)(,向)(购)(卡)(人)(、充)(值)(人)(开)(具)(增)(值)(税)(普)(通)(发)(票)(,不)(得)(开)(具)(增)(值)(税)(专)(用)(发)(票)(。
2.持)(卡)(人)(使)(用)(单)(用)(途)(卡)(购)(买)(货)(物)(或)(服)(务)(时)(,货)(物)(或)(者)(服)(务)(的)(销)(售)(方)(应)(按)(照)(现)(行)(规)(定)(缴)(纳)(增)(值)(税)(,且)(不)(得)(向)(持)(卡)(人)(开)(具)(增)(值)(税)(发)(票)(。
3.销)(售)(方)(与)(售)(卡)(方)(不)(是)(同)(一)(个)(纳)(税)(人)(的)(,销)(售)(方)(在)(收)(到)(售)(卡)(方)(结)(算)(的)(销)(售)(款)(时)(,应)(向)(售)(卡)(方)(开)(具)(增)(值)(税)(普)(通)(发)(票)(,并)(在)(备)(注)(栏)(注)(明)(“收)(到)(预)(付)(卡)(结)(算)(款)(”,不)(得)(开)(具)(增)(值)(税)(专)(用)(发)(票)(。
售)(卡)(方)(从)(销)(售)(方)(取)(得)(的)(增)(值)(税)(普)(通)(发)(票)(,作)(为)(其)(销)(售)(单)(用)(途)(卡)(或)(接)(受)(单)(用)(途)(卡)(充)(值)(取)(得)(预)(收)(资)(金)(不)(缴)(纳)(增)(值)(税)(的)(凭)(证)(,留)(存)(备)(查)(。
(二)()支)(付)(机)(构)(预)(付)(卡)((以)(下)(简)(称)(“多)(用)(途)(卡)(”)业)(务)(按)(照)(以)(下)(规)(定)(执)(行)(:
1.支)(付)(机)(构)(销)(售)(多)(用)(途)(卡)(取)(得)(的)(等)(值)(人)(民)(币)(资)(金)(,或)(者)(接)(受)(多)(用)(途)(卡)(持)(卡)(人)(充)(值)(取)(得)(的)(充)(值)(资)(金)(,不)(缴)(纳)(增)(值)(税)(。支)(付)(机)(构)(可)(按)(照)(规)(定)(,向)(购)(卡)(人)(、充)(值)(人)(开)(具)(增)(值)(税)(普)(通)(发)(票)(,不)(得)(开)(具)(增)(值)(税)(专)(用)(发)(票)(。
2.持)(卡)(人)(使)(用)(多)(用)(途)(卡)(,向)(与)(支)(付)(机)(构)(签)(署)(合)(作)(协)(议)(的)(特)(约)(商)(户)(购)(买)(货)(物)(或)(服)(务)(,特)(约)(商)(户)(应)(按)(照)(现)(行)(规)(定)(缴)(纳)(增)(值)(税)(,且)(不)(得)(向)(持)(卡)(人)(开)(具)(增)(值)(税)(发)(票)(。
3.特)(约)(商)(户)(收)(到)(支)(付)(机)(构)(结)(算)(的)(销)(售)(款)(时)(,应)(向)(支)(付)(机)(构)(开)(具)(增)(值)(税)(普)(通)(发)(票)(,并)(在)(备)(注)(栏)(注)(明)(“收)(到)(预)(付)(卡)(结)(算)(款)(”,不)(得)(开)(具)(增)(值)(税)(专)(用)(发)(票)(。
支)(付)(机)(构)(从)(特)(约)(商)(户)(取)(得)(的)(增)(值)(税)(普)(通)(发)(票)(,作)(为)(其)(销)(售)(多)(用)(途)(卡)(或)(接)(受)(多)(用)(途)(卡)(充)(值)(取)(得)(预)(收)(资)(金)(不)(缴)(纳)(增)(值)(税)(的)(凭)(证)(,留)(存)(备)(查)(。
(三)()发)(售)(加)(油)(卡)(、加)(油)(凭)(证)(销)(售)(成)(品)(油)(的)(纳)(税)(人)((以)(下)(简)(称)(“预)(售)(单)(位)(”)在)(售)(卖)(加)(油)(卡)(、加)(油)(凭)(证)(时)(,应)(按)(预)(收)(账)(款)(方)(法)(作)(相)(关)(账)(务)(处)(理)(,不)(征)(收)(增)(值)(税)(。
预)(售)(单)(位)(在)(发)(售)(加)(油)(卡)(或)(加)(油)(凭)(证)(时)(可)(开)(具)(普)(通)(发)(票)(,如)(购)(油)(单)(位)(要)(求)(开)(具)(增)(值)(税)(专)(用)(发)(票)(,待)(用)(户)(凭)(卡)(或)(加)(油)(凭)(证)(加)(油)(后)(,根)(据)(加)(油)(卡)(或)(加)(油)(凭)(证)(回)(笼)(记)(录)(,向)(购)(油)(单)(位)(开)(具)(增)(值)(税)(专)(用)(发)(票)(。接)(受)(加)(油)(卡)(或)(加)(油)(凭)(证)(销)(售)(成)(品)(油)(的)(单)(位)(与)(预)(售)(单)(位)(结)(算)(油)(款)(时)(,接)(受)(加)(油)(卡)(或)(加)(油)(凭)(证)(销)(售)(成)(品)(油)(的)(单)(位)(根)(据)(实)(际)(结)(算)(的)(油)(款)(向)(预)(售)(单)(位)(开)(具)(增)(值)(税)(专)(用)(发)(票)(。
七)(、不)(征)(收)(增)(值)(税)(项)(目)(发)(票)(开)(具)(规)(定)(
商)(品)(和)(服)(务)(税)(收)(分)(类)(与)(编)(码)(的)(“6未)(发)(生)(销)(售)(行)(为)(的)(不)(征)(税)(项)(目)(”,用)(于)(纳)(税)(人)(收)(取)(款)(项)(但)(未)(发)(生)(销)(售)(货)(物)(、应)(税)(劳)(务)(、服)(务)(、无)(形)(资)(产)(或)(不)(动)(产)(的)(情)(形)(。
“未)(发)(生)(销)(售)(行)(为)(的)(不)(征)(税)(项)(目)(”下)(设)(601“预)(付)(卡)(销)(售)(和)(充)(值)(”、602“销)(售)(自)(行)(开)(发)(的)(房)(地)(产)(项)(目)(预)(收)(款)(”、603“已)(申)(报)(缴)(纳)(营)(业)(税)(未)(开)(票)(补)(开)(票)(”。
使)(用)(“未)(发)(生)(销)(售)(行)(为)(的)(不)(征)(税)(项)(目)(”编)(码)(,发)(票)(税)(率)(栏)(应)(填)(写)(“不)(征)(税)(”,不)(得)(开)(具)(增)(值)(税)(专)(用)(发)(票)(。
来)(源)(:北)(京)(国)(税)(局)(公)(众)(号)(返)(回)(搜)(狐)(,查)(看)(更)(多)(
责)(任)(编)(辑)(:
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