欢迎扫描下方二维码关注： ▲戳蓝色字关注蓝色柳林财税室 日常使用数电发票时，不少纳税人常会碰到实际开票需求超出当前额度的情况——比如旺季订单集中爆发、临时承接大额交易，或是特定业 务场景下需要开具更高金额的发票。目前，全国统一规范电子税务局提供的「发票额度调整申请」功能，是解决这类问题的便捷途径。您无需跑 线下大厅，在线就能申请。 今天我们来看： 如何在电子税务局依申请人工调增发票额度？ 电子税务局 如何在电子税务局 依申请人工调增发票额度 (2) 政策依据 《国家税务总局关于推广应用全面 数字化电子发票的公告》(国家税 务总局公告2024年第11号） 税务机关根据纳税人的 税收风险程度 纳税信用级别 实际经营情况等因素 通过电子发票服务平台授予发票总额度 并实行动态调整 纳税人因实际经营情况发生 变化需要调整发票总额度 的，经主管税务机关确认后 予以调整。 发票额度动态调整 发票额度动态调整是系统根据纳税人发 票赋额类别、历史开票情况等,对纳税 人发票额度进行自动调整,包括: ● 月初赋额调整 月初赋额调整是指信息系统每月初 自动对纳税人的发票总额度进行调 整。 ● 赋额临时调整 赋额临时调整是指纳税信用良 ...

Group 1 - The article discusses the process for adjusting invoice quotas in the national unified electronic tax bureau, highlighting the steps required for taxpayers to submit their applications [4][5][6] - Tax authorities have the discretion to adjust the invoice quotas based on various circumstances deemed necessary during daily management [5][6] - The application process includes logging into the electronic tax bureau, selecting the appropriate options, and providing necessary documentation for the adjustment request [4][5] Group 2 - Specific conditions for voiding invoices are outlined, including scenarios such as sales returns, erroneous invoicing, and service interruptions [14][15] - The article specifies that paper invoices must be marked as "void" and returned in full to be considered voided, while electronic invoices cannot be voided and must be replaced with red invoices [15] - The conditions for voiding invoices include timely return of the invoice, no tax reporting by the seller, and no certification by the buyer [15]

Core Viewpoint - The article discusses the process of applying for an adjustment of invoice quota types, specifically focusing on the distinction between "long-term" and "short-term" adjustments based on business needs and sales fluctuations [2][4]. Group 1: Adjustment Types - "Long-term" adjustments are suitable for businesses experiencing sustained growth and require a permanent increase in invoice quotas, while "short-term" adjustments are appropriate for temporary increases, such as during events like trade fairs [2][4]. - The company is advised to select "short-term" for the increase in invoice quotas during the sugar and wine fair [2]. Group 2: Application Process - To apply for a short-term adjustment, the company must log into the electronic tax bureau and fill out the necessary fields, including the amount of adjustment needed and the reason for the request [4]. - The adjustment amount should reflect the actual increase needed, not the total invoice quota [4]. - Tax authorities will review the company's risk level, tax credit rating, and actual business conditions before approving the adjustment [4].

Group 1 - The property tax is levied on the property owner within the taxation scope, which includes cities, towns, and industrial areas [2] - For newly purchased properties, the property tax starts from the month following the delivery of the property; for existing properties, it starts from the month following the completion of ownership transfer registration [2] Group 2 - For enterprises renting out properties and collecting rent, the property tax is calculated based on rental income [3] - The tax liability varies based on property ownership, with specific rules for state-owned, collective, and individual properties [3] Group 3 - Taxpayers can use the remaining available invoice quota from the previous month and not exceeding the total invoice quota for the current month during the VAT declaration period [4] - After completing the VAT declaration, the invoice quota will be automatically adjusted [4] Group 4 - To apply for invoice quota adjustments, taxpayers can log into the electronic tax bureau and navigate to the relevant sections to submit their requests [5] - The progress of the invoice quota adjustment application can be tracked through the electronic tax bureau [6]

Core Viewpoint - The article provides a detailed guide on how to apply for and track the progress of invoice quota adjustments, addressing common concerns and procedural steps for businesses [3]. Group 1: Application Process - The adjustment of invoice quotas can be processed quickly if no prior verification is needed, with a completion time of 2 working days from the acceptance of the application by the tax authority [5]. - If prior verification is required, the processing time extends to 11 working days from the acceptance of the application [6]. - Businesses can initiate the application by logging into the new electronic tax bureau and navigating to the invoice service platform [6][7]. Group 2: Steps to Apply - The first step involves logging into the electronic tax bureau and accessing the invoice service platform through the tax digital account section [6]. - The second step includes clicking the "Adjust" button next to the available invoice quota or selecting the invoice quota adjustment application from the billing services module [10][11]. - The third step is to click "New Application" to begin the adjustment process [13]. Group 3: Tracking Application Status - The application status can be tracked through the electronic invoice service platform, where submitted applications are listed [16]. - The status "Submitted" indicates that the application is pending, and businesses can choose to withdraw it if necessary [17]. - The status "Under Review" means the tax authority is processing the application, considering factors like invoice quota category and business conditions [18]. - The final status can be "Approved," "Pending Correction," "Not Accepted," or "Rejected," with options to download notifications or resubmit corrections if needed [19].

Group 1 - The article provides a detailed guide on the process and timeline for adjusting invoice quotas, emphasizing the importance of timely updates for businesses [1][2] - The adjustment process involves multiple stages: acceptance (1 working day), adjustment (2 working days), review (2 working days), and feedback (1 working day) for interactive invoice quota adjustments [1] - For authority-based adjustments, the timeline includes adjustment (2 working days), review (2 working days), feedback (1 working day), investigation (5 working days), and mutual confirmation of purchase and sales contracts (3 working days) [2] Group 2 - The first step for businesses is to log in to the new electronic tax bureau and navigate to the invoice service platform [3] - Businesses can initiate the adjustment application by clicking the appropriate buttons on the electronic invoice service platform [4] - After filling in the required information and uploading necessary documents, businesses can submit their application and receive a confirmation prompt [5] Group 3 - Businesses can track the status of their submitted applications through the electronic invoice service platform, which allows filtering by application date, adjustment type, and review status [7] - The application status can be "Submitted," "Under Review," or "Review Completed," with options to download notifications or make corrections if needed [8][9][10]