欢迎扫描下方二维码关注： 开具电子发票后，如发生销售退回、开票有误、应税服务中止、销售折让等情形的，应当 按照规定开具红字发票 。 更多精彩内容 【合规开票】警惕！开票绝非"随意填写"，商家必看 发票合规必修课丨@商家，这些拒开发票的行为会被处罚 【税务小剧场】收票？《发票管理办法》了解一下 问题一 根据《中华人民共和国增值税暂行条例》第九条规定： 纳税人购进货物、劳务、服务、无形资产、不动产， 取得的增值税扣税凭证不符合法律、行政法规或者国务院税务主管部门有关规定 的， 其进项税额不得从销项税额中抵扣 。 问题二 根据《国家税务总局关于发布＜企业所得税税前扣除凭证管理办法＞的公告》（国家税务总局公告2018年第28号）第十二条规定： 企业取得私自印制、伪造、变造、作废、开票方非法取得、虚开、填写不规范等不符合规定的发票（以下简称"不合规发票"），以及取 得不符合国家法律、法规等相关规定的其他外部凭证（以下简称"不合规其他外部凭证"）， 不得作为税前扣除凭证 。 问题三 企业如取得不符合规定的发票，可以要求对方补开、换开发票，具体可以按照以下操作执行： 纸质发票 企业取得不符合规定的发票，能否作为 增值税进项 ...

Group 1 - The article emphasizes the requirement for taxpayers engaged in production and business to report all bank account numbers to the tax authorities, including any changes or new accounts [3][9]. - Taxpayers must report their bank account information within 15 days of opening a new account or making changes to existing accounts, as stipulated by the tax regulations [3][9]. - The article reassures that it is not too late for taxpayers to report their accounts even if they have been opened for a week [3]. Group 2 - The article outlines the process for tax cancellation for units in a non-compliant status, stating that they must first rectify their status before applying for cancellation [9]. - It references a notification from the National Taxation Administration that aims to simplify the tax cancellation process, particularly for non-compliant taxpayers [9].

Group 1 - The corporate income tax is a legal entity tax, and branches without legal entity status must aggregate the total number of employees, total assets, and annual taxable income to determine eligibility for small and micro enterprise tax reductions [3] - The main entity can be a general VAT taxpayer while branches can be small-scale taxpayers, provided they are located in different administrative regions [4] - Branches operating across regions must pay stamp duty on their business ledgers at their respective locations, with specific rules on how to calculate the taxable amount based on fund allocations from the parent company [5] Group 2 - Newly established branches do not need to allocate corporate income tax locally in the year of establishment, while branches that are closed will stop participating in tax allocation from the date of tax deregistration [6] - Consolidated tax-paying enterprises must calculate their annual corporate income tax within five months after the end of the fiscal year, deducting pre-paid taxes to determine the final tax payable or refundable [7] - The policies referenced include the Corporate Income Tax Law of the People's Republic of China and various regulations from the State Administration of Taxation [7]

Core Viewpoint - The article provides guidance on how to handle tax declaration issues related to individual income tax, specifically focusing on the deduction methods for cumulative reduction expenses. Group 1: Tax Declaration Process - Users can log into the new electronic tax bureau to manage their tax affairs, including checking the status of invoices and handling social security fees [3][8]. - The electronic tax bureau allows users to view both self-issued and received invoices, with options to check details and statuses [5][6]. Group 2: Cumulative Deduction Methods - There are two methods for cumulative deduction of expenses: a monthly deduction of 5,000 or a one-time deduction of 60,000 for the entire year [16][21]. - To ensure compliance, it is crucial to maintain consistency in the chosen deduction method across all months when filing tax returns [18][20]. Group 3: Conditions for One-Time Deduction - For the one-time deduction of 60,000, three conditions must be met: continuous employment at the same unit for the previous year, total income not exceeding 60,000, and ongoing employment in the current tax year [21][22].

Group 1 - The article provides a step-by-step guide for taxpayers on how to verify invoices through the electronic tax bureau [1][2] - The first step involves logging into the electronic tax bureau as a business entity and navigating to the invoice usage section [1] - The second step requires accessing the "Invoice Selection Confirmation" interface and selecting the deduction type [2] Group 2 - The third step details how to modify the default selection status from "not selected" to "selected" and how to perform a query based on specific conditions [2]