欢迎扫描下方二维码关注： 代金券 发票。 as all & 折扣、优惠等活动是商家为吸引顾客而 自主采取的促销手段,属于其自身的经营策 略范畴,绝不能以此为由拒开发票,二者之 间不存在任何关联。 政策依据 根据《中华人民共和国税收征收管理 法》第二十一条规定: 单位、个人在购销商品、提供或者接受经 营服务以及从事其他经营活动中,应当按照 规定开具、使用、取得发票。 FEFFET 消费行为发生已超过 指定时间,不支持开 超过指定时间 具发票。 不合规 & 商家向消费者开具发票,需依照规定的 时限办理;若未按规定时间开具,只要消费 者能提供当时交易的证明，均可要求商家补 开发票。 政策依据 根据《中华人民共和国发票管理办法》 第二十一条规定: 开具发票应当按照规定的时限、顺序、栏 目,全部联次一次性如实开具,开具纸质发 票应当加盖发票专用章。 TERESTOD 商家开展活动期间,若 消费者选择不索要发 博 品 票,可享受折扣优惠或 获赠饮料。 商家不得以提供折扣优惠等方式诱导消 以上内容仅供参考学习使用 更多精彩内容 【合规开票】赊销业务货物已发出但款未收，发票何时开具？ 【合规开票】不合规发票管理的热点问题解答 ...

Group 1 - The article discusses the tax implications of employers covering personal income tax for employees, stating that such payments should be considered part of the employee's salary and cannot be deducted from corporate income tax if classified as management expenses [9]. Group 2 - The article defines "abnormal losses" as losses due to mismanagement, theft, spoilage, or legal violations leading to confiscation or destruction of goods or real estate [12]. - It specifies that input tax credits cannot be claimed for goods related to abnormal losses, including those from services and materials used in construction or renovation of real estate [13].

Group 1 - The article discusses the regulations regarding the validity of tax deduction certificates, emphasizing that if the certificates do not comply with legal standards, they cannot be used for tax deductions [1][2] - It highlights the consequences of using non-compliant invoices for corporate income tax deductions, stating that such invoices cannot be used as valid deduction certificates [1] - The article provides guidance on how companies can handle non-compliant invoices, including the option to request reissuance or replacement of invoices [1] Group 2 - The article outlines the procedures for voiding paper invoices in cases of sales returns, errors, or service interruptions, requiring the original invoice to be returned and marked as void [2] - It details the process for issuing red-letter invoices when original invoices cannot be retrieved, necessitating valid proof from the other party [3] - The article also covers the requirements for electronic invoices, stating that similar procedures apply for voiding and issuing red-letter invoices in electronic formats [4]

Core Viewpoint - Merchants claiming that the consumption amount does not meet the invoicing standard to refuse to issue invoices is unreasonable according to the Invoice Management Measures of the People's Republic of China [4][5]. Group 1: Invoice Issuance Regulations - According to Article 18 of the Invoice Management Measures, units and individuals engaged in business activities must issue invoices when receiving payments [4]. - Invoices must be issued accurately and in accordance with regulations, including proper stamping [5]. - Invoices that do not match the actual business situation are considered non-compliant and can be rejected [5]. Group 2: Tax Deduction and Compliance - Non-compliant invoices cannot be used as tax deduction vouchers according to the announcement by the State Administration of Taxation [5]. - Discounts on sales must be clearly indicated on the same invoice to be compliant with tax regulations [5]. Group 3: Prohibited Actions - It is prohibited to lend or transfer invoices, and any such actions are against the Invoice Management Measures [5]. - Tax authorities are required to provide convenient channels for verifying the authenticity of invoices [5]. Group 4: Consequences of Non-Compliance - Merchants who fail to issue invoices when required may face penalties, including fines of up to 10,000 yuan [5].

Core Viewpoint - The article provides a detailed guide on how to issue tax payment certificates through the new electronic tax bureau, outlining the steps and options available for taxpayers to obtain these certificates. Group 1: Issuing Tax Payment Certificates - Taxpayers can log into the new electronic tax bureau and navigate to the "Tax Payment" section to issue tax payment certificates [2][4]. - There are two formats available for tax payment certificates: tabular format and document format [4][24]. Group 2: Steps for Issuing Tax Payment Certificates (Tabular Format) - Taxpayers can select the query method based on tax period or payment time, and specify the start and end dates for the query [7][25]. - After selecting the query conditions, taxpayers can click "Query" to display the available certificates for issuance [13][27]. - Taxpayers can choose to issue the certificate directly or preview it before issuing [15][29]. Group 3: Steps for Issuing Tax Payment Certificates (Document Format) - For taxpayers needing a summary of tax payments over consecutive periods, they should select the "Document Format" for the tax payment certificate [24]. - Similar to the tabular format, taxpayers can select the query method and specify the relevant dates [25]. - After selecting the necessary information, taxpayers can also choose to issue the certificate directly or preview it [29][30]. Group 4: Final Steps - Once the certificate is successfully issued, taxpayers can download it in PDF format or print it directly [22][35].

Group 1 - The article discusses the process of vehicle purchase tax declaration, highlighting the automatic retrieval of taxpayer vehicle information and eligibility for tax exemptions based on certificate and invoice data [4][5][8] - Taxpayers must confirm the accuracy of their vehicle declaration data and provide necessary information before submitting the declaration [5][7] - Upon successful declaration, taxpayers can immediately proceed to pay the tax due, with electronic proof of tax payment generated based on the tax amount [8][9] Group 2 - The article emphasizes the importance of accurate invoice details for tax compliance, stating that vague invoice descriptions cannot be used for tax deductions or credits [17][19] - It outlines the required contents of an invoice, including item names, amounts, and tax rates, which must reflect actual sales transactions [19][20] - The article warns against non-compliance in invoice issuance, stressing that invoices must be issued according to actual sales conditions and not based on buyer requests [20][22]