Group 1 - The article emphasizes the importance of consumers actively requesting invoices to ensure merchants comply with tax regulations and maintain tax order, which ultimately protects national fiscal revenue [3][4] - According to the "Invoice Management Measures" of the People's Republic of China, consumers have both the right and obligation to request invoices after a sales transaction [3][4] - Consumers should be aware that invoices must accurately reflect the actual sales situation, and merchants are prohibited from issuing invoices that do not match the transaction details [3][4] Group 2 - The article outlines common risks associated with stamp duty, including misunderstandings about taxable contracts and the necessity of paying stamp duty even without a formal contract [9][10] - It clarifies that the tax basis for stamp duty should exclude VAT amounts, and taxpayers must ensure accurate calculations based on the actual transaction amounts [11][12] - The article warns that changes in contract amounts require additional stamp duty payments, and taxpayers should not overlook the need to report stamp duty even in periods without taxable activities [20][21]
发票合规必修课,关于消费后索要发票那些事
蓝色柳林财税室·2025-11-25 08:56