欢迎扫描下方二维码关注： 收到异常扣税凭证 如何处理？ 财务人员注意！收到异常凭证怎么办？莫慌！今天跟着小编一起来了解一下，列为异常凭证的情形以及处理方法，快 拿小本本记好哦～ 列入异常凭证范围的6种情形 符合下列情形之一的增值税专用发票，列入异常凭证范围： 情形1： 纳税人丢失、被盗税控专用设备中未开具或已开具未上传的增值税专用发票。 情形2： 非正常户纳税人未向税务机关申报或未按规定缴纳税款的增值税专用发票。 情形3： 增值税发票管理系统稽核比对发现"比对不符""缺联""作废"的增值税专用发票。 情形4： 经税务总局、省税务局大数据分析发现，纳税人开具的增值税专用发票存在涉嫌虚开、未按规定缴纳消费税等情形的。 情形5： 走逃(失联)企业存续经营期间发生下列情形之一的，所对应属期开具的增值税专用发票列入异常增值税扣税凭证(以下简称"异常凭 证")范围： 商贸企业购进、销售货物名称严重背离的；生产企业无实际生产加工能力且无委托加工，或生产能耗与销售情况严重不符，或购进货物并不 能直接生产其销售的货物且无委托加工的。其中，委托加工指委托方提供原料及主要材料，受托方按照委托方的要求，制造货物并收取加工 费的业务。 ...

5月15日，北京首批离境退税"即买即退"集中退付点在国贸商城、王府中环、金融街购物中心启动试运 行，为境外旅客提供"全城退税、一点通办"服务。 据悉，境外旅客获得北京市任意一家离境退税商店开具的《境外旅客购物离境退税申请单》，符合条件 的均可在集中退付点办理现场退税。通过将退税环节由口岸离境提前至商圈，境外旅客在购物现场第一 时间就能拿到退税款。 按照政策，符合离境退税政策的入境旅客购物最低消费满200元，即可立即享受最高9%的退税金额，最 高可当场退返20000元。退税额超过20000元的，可前往机场办理。 记者了解到，国贸商城的离境退税"即买即退"集中退付点位于南区东段三层。目前，国贸商城有100余 家离境退税店铺，涵盖国际精品、中国传统时尚品牌、工艺品等各类商品。入境游客可通过商城问询 台、导视屏等点位查询了解7种语言的《北京离境退税指南》。 国贸商城相关负责人介绍，接下来将继续加大"即买即退"服务推广力度，力争年底前离境退税店铺增加 至200家，退税销售额增长翻一倍，让更多入境游客流量变消费增量。 王府中环的离境退税"即买即退"集中退付点位于3层礼宾台。目前，王府井商圈的离境退税商店已达到 100多家 ...

Core Points - Beijing's tax authority announced the expansion of the "immediate refund" service for outbound travelers, increasing the cumulative limit for tax refunds from 50,000 yuan to 220,000 yuan [1] - The new service includes the establishment of centralized refund points across the city, allowing travelers to process tax refunds at various locations [1] Group 1 - The cumulative limit for tax refund items for outbound travelers has been raised from 50,000 yuan to 220,000 yuan [1] - New centralized refund points will be added to facilitate the "immediate refund" service, supporting tax refund applications issued by all participating stores [1] - The process for the "immediate refund" service includes store issuance of tax refund application, customs verification, agency review, and tax department settlement [3] Group 2 - The first batch of centralized refund points will officially operate starting June 1, 2025, with locations in Wangfujing, Financial Street, and Guomao Mall [3] - Specific addresses for the centralized refund points include Wangfujing Street, Financial Street Shopping Center, and Jianguomen Outer Street [3]

Group 1 - The Chinese government strongly opposes the U.S. measures against Chinese chip products and AI industry, claiming they violate market rules and disrupt global supply chains [1] - The China Securities Regulatory Commission (CSRC) has announced changes to the major asset restructuring management measures, encouraging private equity funds to participate in mergers and acquisitions [1] - The State-owned Assets Supervision and Administration Commission (SASAC) emphasized the importance of high-quality completion of state-owned enterprise reforms by 2025 [2] Group 2 - The National Bureau of Statistics has issued the "Digital China Construction 2025 Action Plan," aiming for significant advancements in the digital economy, with core industry value-added accounting for over 10% of GDP by 2025 [2] - The Ministry of Commerce highlighted the importance of expanding the departure tax refund policy to boost consumption and enhance the experience for foreign travelers [3] - A joint initiative named "Sword Net 2025" has been launched to combat online copyright infringement, focusing on various sectors including audiovisual works and software [3] Group 3 - The film market in China has seen a strong start in 2025, with total box office revenue reaching 26.649 billion yuan, a year-on-year increase of 28.87%, and domestic films accounting for 95.81% of the total [5] - The Hang Seng Index will include Midea Group and ZTO Express, while BYD will be added to the Hang Seng Tech Index [5] - The Shanghai Stock Exchange has taken regulatory measures against 163 cases of abnormal trading behavior, focusing on stocks with delisting risk [5][6] Group 4 - Companies like Ningde Times have set their H-share price at 263 HKD per share, indicating strong market interest [6] - A-share companies are actively engaging in share buybacks and capital increases, with notable plans from companies like Jianghan New Materials and Aoyang Technology [6] - Guangdong Province has introduced an action plan to promote high-quality development in venture capital, encouraging diverse entities to participate [4]

Group 1 - Guangzhou Baiyun International Airport Co., Ltd. and its partners have established a joint venture named "Duty-Free Goods (Guangzhou) Co., Ltd." to operate city duty-free stores in Guangzhou, with a registered capital of RMB 45 million [1] - The investment breakdown includes Guangzhou Baiyun's investment of RMB 8.775 million (19.5%), China Duty Free Group's investment of RMB 22.95 million (51%), Lingnan Holdings' investment of RMB 8.775 million (19.5%), and Baiyun Airport's investment of RMB 4.5 million (10%) [1] - The establishment of city duty-free stores is part of a broader initiative by the Chinese government to stimulate consumer spending and enhance domestic demand, as outlined in a notification from five ministries [2] Group 2 - The Chinese government aims to set up one city duty-free store in eight cities, including Guangzhou, to promote consumption among inbound travelers and encourage domestic spending [2] - The Ministry of Commerce has emphasized the importance of developing exit tax refund policies as a means to boost consumption and enhance the attractiveness of duty-free shopping for international travelers [3]

Core Viewpoint - The recent announcement by multiple government departments to optimize the exit tax refund policy aims to enhance inbound tourism and shopping experiences, reflecting a strategic response to both domestic and international circumstances [1][5]. Group 1: Policy Measures - The new policy includes eight measures to facilitate "immediate purchase and refund" services for inbound tourists, which is expected to significantly ease the shopping experience [1][5]. - The "immediate purchase and refund" service will be promoted nationwide, encouraging more tax refund stores and agents to participate, thereby expanding the scope of inbound shopping [5][6]. Group 2: Impact on Inbound Tourism - The shopping experience is crucial for the quality of the tourism industry, and tax refunds play a significant role in influencing tourist spending and satisfaction [4][6]. - The global trend of shopping tax refunds is highlighted, with the traditional method requiring tourists to process refunds at the airport being time-consuming and often inconvenient [4][5]. Group 3: Economic and Cultural Significance - Expanding inbound consumption is economically significant as it allows tourists to shop locally, effectively bypassing tariff barriers and promoting the export of domestic goods [6]. - The initiative also aims to enhance China's international image and cultural influence, providing tourists with opportunities to experience and purchase Chinese products, thereby showcasing the country's prosperity and rich culture [6].

5月15日，全国优化离境退税政策扩大入境消费工作推进会在京召开。会议深入贯彻落实党中央、国务 院决策部署，交流离境退税工作经验做法，部署下一步重点工作。商务部副部长盛秋平出席会议并讲 话。会议指出，发展离境退税是大力提振消费的重要抓手，是应对外部冲击的重要举措，是扩大高水平 对外开放的重要途径。各地商务主管部门要积极会同相关部门，加快推进扩商店、增商品、优服务工 作，着力提高退税商店覆盖面，提升退税商品吸引力，增强境外旅客获得感，扩大入境消费，为大力提 振消费、推动经济持续回升向好作出积极贡献。要抓紧完善工作机制，加强部门协同，广泛凝聚合力， 强化数据赋能，创新工作举措，推动离境退税政策加快落实落地。(商务部) ...

金十数据5月16日讯，新西兰将拨出更多的预算资金，向在该国拍摄电影的外国电影公司提供退税。此 前，美国总统特朗普宣布对在美国以外制作的电影征收100%的关税。新西兰是《指环王》三部曲的拍 摄地，由于成本较低和政府的激励措施，新西兰已成为好莱坞电影的热门拍摄地。"我们向世界发出了 一个明确的信息：新西兰是世界上拍电影最好的地方。把你的作品带到这里来，利用我们的人才和地理 位置，"财政部长威利斯说。即便由于税收减少，政府提议削减基本支出，新西兰仍将向下周的联邦预 算注入额外的5.77亿纽元（合3.39亿美元），以维持新西兰的国际电影制作退税计划。 应对特朗普电影关税，新西兰加力吸引外国电影制作 ...

去年12月，萧山国际机场的离境退税退付点正式上线便捷支付模式，极大地方便了境外游客办理离 境退税；今年1月，杭州14家离境退税"即买即退"商店上线便捷支付退税模式，境外游客现场就能实现 退税。"为了进一步扩大'即买即退'市场规模，我们在不断推进商户扩容，提高商户覆盖面。"国家税务 总局杭州市税务局相关负责人介绍，"截至5月6日，全市离境退税商家数量已达162家。" 作为新增29家商户之一的径山书院，位于大径山乡村国家公园，是浙江老字号、杭州老字号。多年 来，径山书院深度挖掘径山本土文化。"径山茶文化在来华游客中十分受追捧，尤其被日韩游客喜爱， 径山书院成为了他们赴杭旅游项目里体验茶文化的'打卡点'。"陈洁瑾透露，"后续还将推出更多茶文化 特色产品以及周边文创产品，乘着这次离境退税的东风，让更多境外游客来我们这里'买买买'。" 记者看到，除传统商圈外，在西湖周边、河坊街、小河直街等境外游客聚集的景区（景点），越来 越多商户加入退税服务网络。数据显示，2025年一季度，杭州离境退税销售额达3511.54万元，同比增 长55.07%。2024年，全市离境退税商品销售额达1.1亿元，同比增长130%。 5月14日，来 ...

在全球贸易格局不断变化的情况下，我国外贸企业迎难而上，展现出令人振奋的发展韧性与活力。作为服务经济发展的重要力量，广州从化税务部 门始终以创新服务举措和精准落实政策为外贸企业"出海"保驾护航。 广州绿之源新材料科技有限公司是一家仅成立一年的外贸新锐企业，专注于为国内外客户提供各类包装材料及烫印工艺。 针对该公司对于出口退税流程不熟悉的问题，从化区税务部门迅速制定"新办出口企业成长护航方案"，为企业提供"一对一"专业辅导，详细讲解出口 退税政策、流程及风险防控要点，并启动"容缺办理"程序，帮助企业顺利申请首笔出口退税。 "从提交申请到退税款到账，仅用了3个工作日！"广州绿之源新材料科技有限公司财务总监李儒纲说，如此速度让他们真切感受到了税务服务的温度 与效率。 从化区税务部门相关负责人表示，税务部门将持续聚焦外贸企业发展需求，建立覆盖外贸全周期的政策服务体系，针对不同行业、不同规模的企业 特点，定制"政策服务包"，通过"线上+线下"融合式培训、"一户一策"精准式辅导等方式，确保各项税费优惠政策直达快享，助力企业轻装上阵、稳 健"出海"。 文｜记者 马灿 通讯员 李银兰 耿梦圆 图｜通讯员提供 走进广州万宝集团冰 ...