欢迎扫描下方二维码关注： 来源：北京税务 供稿： 北京西城税务 电子税务局（WEB端） 1 第一步：进入开票界面 1.法定代表人、财务负责人、开票员或有发票业务权限的办税员，以企业业务身份登录全国统一规范电子税务局。 方式一： 直接输入项目名称，系统通过智能匹配提供相似选项以供选择； 在首页左下角的"热门服务"中，点击【发票业务】，进入【 蓝字发票开具 】模块。 也可以在首页进入【我要办税】，左侧菜单栏选择【发票使用】，在"发票开具"下点击【蓝字发票开具】。 | 一规范电子视务局 ● 北京 | | 西页 美国分税 国家自网 北方网色 | | | | --- | --- | --- | --- | --- | | | 我要办程 | 调检人对辅同 | 0 | | | | 务企图中用地平台 | | | | | | 绿合银期限值 | 2007-02-01 | | | | | | 代州带值反世界 | 发展大三红本 | 代开作服 | | | 发展使用 | 代代法国不动产（影院方） | 工具体制发展中通 | 工作会员工本工具 | | | 发表中反及鼓体 | 种重庆代作发展中方 | | | | | 时候全部 | 发票申报 | ...

欢迎扫描下方二维码关注： 热点梳理 图片 问答来啦 2月12日起，上海市有奖发票活动正式启动。活动开始后，有商家也出现了甜蜜的烦恼：我们店里买买买的顾客更多了，但是也出现了 客人要求把一笔大单消费分拆成多张发票的情况，我们可以拒绝吗？ 今天，申税小微整理了有关发票开具的热点问答，感兴趣的小伙伴们一起来了解一下吧。 图片 1. 个人为了参与有奖发票活动，要求商家开具未实际发生消费情形或者与实际消费情形不符的发票，商家可以拒绝吗? 答： 根据《中华人民共和国发票管理办法》第二十一条，任何单位和个人不得有虚开发票行为，包括让他人为自己开具与实际经营业 务不符的发票。为了参与有奖发票活动，个人要求商家开具未实际发生消费情形或者与实际消费情形不符的发票，商家可以拒绝。 图片 2. 个人为了参与有奖发票活动，要求商家对一笔消费分拆成多张发票，或要求将多笔消费合并开票，商家可以拒绝吗？ 答： 为了参与有奖发票活动，个人要求商家不合理分拆或合并开具发票，商家可以拒绝。 12366 图片 3. 个人为了参加有奖发票活动，在未发生销货退回、 开票有误 、应税服务中止、销售折让等情形下，要求商家开具红字发票并重新开 具发票，商家可 ...

Group 1 - Taxpayers can issue invoices for taxable activities even if they exceed the scope of their business license, as long as the activities are not explicitly prohibited by the state [5] - Taxpayers providing construction services across regions must report taxable matters through the online tax system or to the local tax authority, presenting the necessary tax registration documents [6][7] - The cross-regional tax matter report must be submitted to the local tax authority at the time of the first tax-related activity in the operating location [7] Group 2 - Construction enterprises with project departments established across regions must prepay corporate income tax based on 0.2% of the actual operating income, either monthly or quarterly [8] - The guidelines for resource tax state that the taxable sales amount is determined by the total price charged to the buyer, excluding VAT [14] - For resource tax calculation, sales of exempt VAT taxable products or products used for continuous production of non-taxable products should not include VAT in the sales amount [14]

Core Viewpoint - The article discusses the regulations and guidelines regarding the issuance and management of invoices in China, emphasizing the importance of compliance with the relevant laws to avoid risks associated with fraudulent invoicing practices. Group 1: Invoice Management Regulations - The issuance of invoices must align with actual business activities, and any discrepancies can lead to the rejection of invoices as valid financial documents [5][8] - Invoices cannot be issued for non-existent business transactions, as stipulated by the Invoice Management Measures [5] - Individuals and entities are prohibited from requesting changes to the name and amount on invoices upon receipt [5] Group 2: Tax Deduction and Reimbursement - Personal consumption invoices cannot be used for company reimbursements or tax deductions unless they correspond to actual business activities [8] - Travel expenses, such as highway tolls, can be deducted from VAT based on the amount specified on the electronic invoice [10] - If an invoice is issued incorrectly within the same month, it can be voided and reissued as a blue invoice; if it spans months, a red invoice must be issued first [11] Group 3: Small-Scale Taxpayer Regulations - Small-scale taxpayers can choose their tax reporting period (monthly or quarterly), but once selected, it cannot be changed within the same accounting year [16] - No documentation is required for small-scale taxpayers to apply for a change in their tax reporting period [18] - Small-scale taxpayers whose sales do not exceed 10 million yuan in a month or 30 million yuan in a quarter are not required to prepay VAT [21]

Core Viewpoint - The article discusses the importance of issuing invoices in various business scenarios, emphasizing that businesses must comply with regulations regarding invoice issuance regardless of discounts or payment methods [6][8]. Group 1: Invoice Issuance Regulations - Businesses are required to issue invoices for any income received, including personal transactions that are related to business activities [5][6]. - Discounts or promotional offers do not exempt businesses from the obligation to issue invoices; consumers are entitled to receive invoices regardless of any discounts applied [6][8]. Group 2: Tax Policies on Severance Payments - Severance payments received upon termination of employment are subject to specific tax regulations, where amounts within three times the local average annual salary are exempt from individual income tax [16][20]. - Any severance payment exceeding this threshold is taxed separately according to the comprehensive income tax rate table [16][18]. Group 3: Tax Benefits for Cultural Enterprises - Cultural enterprises undergoing transformation into corporate entities must meet specific criteria to qualify for tax benefits, including proper registration and compliance with labor laws [25][27]. - The tax policies for these transformed cultural enterprises are effective until December 31, 2027, with provisions for continued benefits if certain conditions are met [26][28].

Core Viewpoint - The article emphasizes the importance of separating different business activities for tax purposes to avoid financial and tax risks, using a case study of Company H and its interactions with a labor dispatch company as an example [6][10]. Group 1: Tax Risk Analysis - The article discusses the common tax risks faced by companies during tax audits and self-checks, highlighting the need for in-depth analysis of tax risk cases [2]. - It presents a dialogue between the HR manager and accountant of Company H regarding the tax implications of providing housing for dispatched employees, illustrating the complexities of tax deductions [3][4]. Group 2: Case Study of Company H - Company H is involved in both labor dispatch and housing rental services, which require separate invoicing and tax deduction processes to comply with regulations [6][9]. - The tax authority determined that Company H failed to separate the accounting for these two services, leading to potential tax compliance issues [7]. Group 3: Recommendations for Compliance - It is recommended that Company H issue separate invoices for the housing rental and labor dispatch services to ensure proper tax deductions and compliance with tax regulations [10]. - The article stresses that Company H must fully pay the labor dispatch fees and separately handle the housing rental payments to avoid missing out on labor cost deductions [9][10].

Core Viewpoint - The article emphasizes the importance of compliance in invoice issuance during daily consumption, highlighting that having invoices provides security and assurance for consumers [4][5][6][7]. Invoice Issuance Guidelines - Consumers are encouraged to request invoices for various services, including transportation, accommodation, and parking, to ensure compliance and protection [5][6][7]. - The article suggests that consumers should be proactive in applying for invoices during transactions to avoid potential issues later [5][6]. Tax Regulations - The article outlines specific tax regulations regarding the issuance of invoices, particularly for small-scale taxpayers in the advertising service sector, where monthly sales not exceeding 20,000 yuan can be exempt from certain cultural construction fees [13][14][16]. - It clarifies that general taxpayers do not qualify for the exemption policy applicable to small-scale taxpayers [15][16]. Tax Filing Procedures - Detailed steps for filling out tax forms are provided, including how to report sales amounts and tax liabilities, particularly for those using simplified tax calculation methods [21][22]. - The article explains the process of calculating taxable sales and the necessary documentation required for tax reporting [21][22].

Core Viewpoint - The article discusses the importance of issuing invoices in the express delivery industry and the consequences of failing to do so, emphasizing the legal requirements and potential penalties for non-compliance [15][20]. Group 1: Invoice Issuance in Express Delivery - The express delivery service has become an essential part of daily life and economic activities, with increasing consumer complaints regarding the failure to issue invoices [14][15]. - According to the "Invoice Management Measures," businesses must issue invoices when receiving payments for goods or services [15][20]. - The article outlines the definition of express delivery services and the responsibilities of express companies in issuing invoices [17][18]. Group 2: Legal Consequences of Non-Issuance - Failure to issue invoices can lead to penalties, including fines of up to 10,000 yuan and the potential for confiscation of illegal gains [20]. - Companies that violate invoice management regulations more than twice or in severe cases may face public disclosure by tax authorities [20]. - Non-compliance with invoice issuance can negatively impact a company's tax credit rating, leading to deductions in their tax credit evaluation [20]. Group 3: Consumer Rights and Reporting Mechanisms - Consumers have the right to report express companies that refuse to issue invoices by calling 12366, and tax authorities will address these complaints promptly [21].

Core Viewpoint - The article discusses the new value-added tax (VAT) policies for express delivery services as outlined in the announcement by the Ministry of Finance and the State Taxation Administration, emphasizing the definition of express delivery services and the obligations of express companies regarding VAT collection [4]. Group 1: Definition and Scope of Express Delivery Services - Express companies are defined as those operating within the territory and legally licensed to conduct express business, including branches and end-service points registered with postal management [4]. - The services provided by express companies include collection, sorting, transportation, and delivery of packages within a promised timeframe, excluding mere transportation services [4]. - End-service points are defined as locations that provide final delivery services for express packages [4]. Group 2: VAT Collection and Compliance - Express companies are required to pay VAT based on the revenue generated from their delivery services, categorized as "collection and delivery services" [4]. - Most mainstream express companies have launched official apps, mini-programs, or websites for customers to apply for invoices online or at physical locations [4]. - The article references the penalties outlined in the "Invoice Management Measures" for non-compliance with VAT regulations [4].

Core Viewpoint - The article provides a detailed guide on how small-scale taxpayers can register as general taxpayers through the electronic tax bureau, outlining the steps and implications of this transition [2][4][5]. Group 1: Registration Process - Step 1: Log into the electronic tax bureau and navigate to the "General Taxpayer Registration" section [2]. - Step 2: Fill in the required information, with the option to choose the effective date as either the current month or the next month [4]. - Step 3: After submitting, a confirmation message will appear, indicating that once registered as a general taxpayer, the entity must file tax returns according to applicable tax rates and cannot revert to small-scale taxpayer status [5]. - Step 4: Confirm the registration date, which will take effect from the chosen date [6]. Group 2: Tax Type Changes - The electronic tax bureau supports automatic changes in tax types for small-scale taxpayers transitioning to general taxpayers, except for consumption tax and additional taxes, which require manual adjustments [9]. - After registration as a general taxpayer, the entity must file tax returns monthly, and the system will automatically update the tax type recognition information [9]. Group 3: Tax Filing Requirements - When a small-scale taxpayer registers as a general taxpayer during a quarter, they must split their tax filings into two parts: one for the small-scale taxpayer period and another for the general taxpayer period [10]. - For example, if a small-scale taxpayer registers in September 2025, they must file one return for September sales under the general taxpayer format and another for July and August sales under the small-scale taxpayer format [11]. Group 4: Input Tax Deduction - Small-scale taxpayers cannot deduct input tax for special invoices obtained during their small-scale period after registering as general taxpayers. However, if they did not generate income during the registration period, they can deduct input tax for invoices obtained during that time [13].