欢迎扫描下方二维码关注： 发票的基本内容包括: . 丢失发票如何处罚 ? 根据《中华人民共和国发票管理办 法 》（国函〔1993 〕174号 ）规定第三 十四条规定: | O 发 票 的 名 称 、 发 票 代 码 和 号 | | --- | | 人 - 发表的目标、发表传的情 。 码、联次及用途、客户名称、开户 ● | | 】 银行及账号、商品名称或经营项 | | 。目、计量单位、数量、单价、大小 | | 。写金额、税率(征收率）、税额、 | | ▲ 开票人、开票日期、开票单位（个 | | ● 人) 名称(章) 等。 | 省以上税务机关可根据经济活动以及 发票管理需要，确定发票的具体内容。 发票各联次的用途是什么？ 根据《国家税务总局关于修改〈中华 人民共和国发票管理办法实施细则》的决 定》（国家税务总局令第56号）《中华 人民共和国发票管理办法实施细则》第六 条规定 : 纸质发票的基本联次包括: 存根联 由收款方或开票方留存备查 由付款方或受票方作为付款 发票联 原始凭证 由收款方或开票方作为记账 记账联 原始凭证 省以上税务机关可根据纸质发票管理 情况以及纳税人经营业务需要,增减除发 票联以外的其他联次 ...

Core Viewpoint - The article provides a comprehensive guide on invoice management during the "Double Eleven" shopping festival, emphasizing the importance of compliance and consumer rights in the context of electronic and paper invoices. Group 1: Invoice Types and Validity - Electronic invoices and paper invoices hold equal legal validity, and consumers can use both for rights protection and reimbursement [2][3] - Consumers can request invoices regardless of the purchase amount, as mandated by the Invoice Management Measures [4] Group 2: Invoice Verification and Reporting - To verify the authenticity of an invoice, consumers can use the National Taxation Administration's online verification platform [3] - If a merchant refuses to issue an invoice, consumers can report the issue to tax authorities through various channels [4] Group 3: Invoice Handling for Returns and Discounts - Electronic invoices cannot be voided once issued; instead, a red invoice must be issued for returns or errors [5] - For sales involving discounts, the invoice must reflect both the sales amount and the discount amount separately [5] Group 4: Tax Implications for Gifts and Pre-sales - Gifts provided by businesses are subject to VAT as deemed sales, calculated based on the average selling price of similar goods [6] - The tax obligation for pre-sold goods occurs on the day the goods are dispatched, with specific rules for large machinery and equipment [6]

Group 1 - The article provides a guide for taxpayers on how to check their employment information and rectify any discrepancies in the personal income tax app [4][5] - It emphasizes the importance of verifying employment details to prevent misuse of personal information by unauthorized entities [5] - The article outlines the steps for filing a complaint if a taxpayer finds that their information has been used by an employer they have never worked for [5] Group 2 - The article discusses the procedures for handling invoices that need to be voided or corrected due to sales returns or errors, according to the regulations set by the State Taxation Administration [12] - It specifies that paper invoices must be returned and marked as "void" or "red" invoices must be issued in case of errors or returns [12] - The article also mentions the requirements for electronic invoices in similar situations, highlighting the need to follow specific guidelines for issuing red invoices [12]

Core Viewpoint - The article discusses the importance of adhering to the regulations outlined in the "Invoice Management Measures" of the People's Republic of China, emphasizing that invoices must be properly issued and cannot be substituted with other receipts for reimbursement purposes [9][7]. Group 1: Invoice Management Regulations - According to Article 18 of the "Invoice Management Measures," entities must issue invoices for received payments related to business activities, and in special cases, the payer may issue the invoice [9]. - Article 19 states that all units and individuals must obtain invoices when making payments for goods or services, and cannot request changes to the item name or amount on the invoice [9]. - Article 20 specifies that invoices not in compliance with regulations cannot be used as reimbursement documents, and any unit or individual has the right to refuse them [9]. Group 2: Penalties for Non-compliance - Article 33 outlines penalties for violations of the invoice regulations, including fines of up to 10,000 yuan for failing to issue invoices or for issuing them incorrectly [9]. - Specific violations include not issuing invoices when required, using non-compliant electronic devices for issuing invoices, and substituting invoices with other documents [9]. Group 3: Practical Guidance - The article suggests that mobile applications can facilitate the quick issuance of invoices, making it easier for individuals to comply with the regulations [10].

Core Viewpoint - The article emphasizes the legal implications and penalties associated with the illegal sale or disclosure of invoice data, highlighting the importance of compliance with tax regulations [2][4]. Policy Regulations - According to Article 23, Clause 6 of the "Invoice Management Measures of the People's Republic of China," any unit or individual must use invoices in accordance with regulations and is prohibited from stealing, intercepting, altering, selling, or leaking invoice data [2]. - Article 36 of the same regulation states that unauthorized printing, forging, or altering invoices can lead to confiscation of illegal gains, destruction of tools and illegal items, and fines ranging from 10,000 to 50,000 yuan, with severe cases facing fines up to 500,000 yuan and potential criminal charges [4]. Compliance Assurance - The article concludes with a commitment to adhere to laws and regulations, reinforcing the importance of being a law-abiding citizen in the context of tax compliance [5].

Core Viewpoint - The article emphasizes the various tax incentives available for individual businesses in China, particularly during the "National Individual Business Service Month" in September, highlighting the importance of these businesses in the urban economy [9]. Tax Incentives Summary - **Value-Added Tax (VAT) Exemptions**: From January 1, 2023, to December 31, 2027, small-scale VAT taxpayers are exempt from VAT if their monthly sales do not exceed 100,000 yuan (quarterly sales not exceeding 300,000 yuan) [9]. - **Reduced VAT Rate**: Small-scale VAT taxpayers with taxable sales income subject to a 3% rate can have it reduced to 1% [10]. - **Personal Income Tax Reductions**: From January 1, 2023, to December 31, 2027, individual businesses with annual taxable income not exceeding 2 million yuan can have their income tax halved [10]. - **"Six Taxes and Two Fees" Policy**: From January 1, 2023, to December 31, 2027, individual businesses will have a 50% reduction in resource tax, urban maintenance and construction tax, urban land use tax, property tax, usage tax, stamp tax, cultivated land occupation tax, and education fee surcharges [12]. - **Support for Key Groups**: From January 1, 2023, to December 31, 2027, individuals from poverty alleviation backgrounds or those with specific employment certificates can deduct up to 20,000 yuan from their actual tax payable each year for three years [13][15].

Group 1 - The article discusses the process for businesses to log into the electronic tax bureau and file environmental protection tax [1][2] - It outlines the steps for tax source collection and combined declaration, specifically focusing on the environmental protection tax [3][4] - The article emphasizes the importance of filling in accurate information such as pollutant categories and discharge permit numbers during the tax source information entry [6][7] Group 2 - The article provides a reminder that businesses without a discharge permit can use standardized discharge port numbers or create their own [7] - It mentions the role of various tax authorities in overseeing the tax filing process, including the National Taxation Bureau and local tax offices [8] - The article encourages readers to engage with the content for learning purposes, indicating that it is a non-official platform for sharing tax-related knowledge [10]

Group 1 - The article clarifies common misconceptions regarding the payment of the disability employment security fund, stating that agricultural cooperatives are not required to pay this fund as they do not fall under the specified categories of entities that must comply [3][4] - It explains that retired employees rehired by the same unit or other units are counted in the number of employed staff, as they have signed service agreements, even if these are not formal labor contracts [5] - The article provides guidance on the proper handling of invoices in cases of sales returns or discounts, emphasizing the need to void original invoices and issue red invoices according to tax regulations [11][12] Group 2 - It discusses the eligibility of small and micro enterprises for corporate income tax preferential policies, stating that if a company meets the criteria during the fiscal year, it can adjust previously overpaid taxes in future quarters [15]

Group 1 - The article discusses the new housing provident fund contribution limits in Beijing for 2025, detailing the maximum monthly contribution amounts based on different contribution rates [3][4]. - The maximum monthly contribution for a 12% rate is set at 8,594 yuan, with the corresponding base salary limit being 35,811 yuan [3]. - Other contribution rates and their respective maximum monthly contributions are outlined, with a 5% rate having a maximum contribution of 1,791 yuan [3].

Group 1 - The article discusses the regulations regarding the issuance of invoices in China, specifically addressing the limitations on the remarks section of invoices and the process for reporting lost or damaged invoices [5][10][11] - It clarifies that there is no specific character limit for the remarks section of invoices, but for electronic invoices, the total length cannot exceed 630 characters, with Chinese characters counting as three characters each [5][10] - In case of lost invoices, taxpayers must report the loss to the tax authority on the same day it is discovered and can do so through the electronic tax bureau [5][10][11] Group 2 - The article explains the types of VAT deduction certificates, including special VAT invoices and customs import VAT payment certificates, which allow taxpayers to deduct input VAT from their output VAT [10][11][13] - It details the calculation methods for input VAT based on the purchase price and deduction rates for agricultural products, emphasizing that certain invoices are not eligible for VAT deduction [13][14] - The article also outlines the requirements for deducting VAT on transportation services, including the need for valid invoices and specific calculation formulas for different types of transportation [17][20]