欢迎扫描下方二维码关注： 购买方为企业的，索取增值税普通发票时，应向 销售方提供纳税人识别号或统一社会信用代码; 销售方为其开具增值税普通发票时，应在"购买 方纳税人识别号"栏填写购买方的纳税人识别号 或统一社会信用代码。不符合规定的发票，不得 作为税收凭证。 上述所称企业，包括公司、非公司制企业 法人、企业分支机构、个人独资企业、合伙企 业和其他企业。对于购买方为非企业性单位、 个人或国外客户的，可以不填写购买方的纳税 人识别号或统一社会信用代码。 所以 未按规定填写纳税人识别号或统一社会信用代 码的增值税专用发票不得入账。 席形 数电发票开具后可以作废。 不得作度 冒 根据 《国家税务总局关于公布修改和失效废止的部 分税务规范性文件目录的公告》（国家税务总 局公告2024年第15号）的规定 自2024年12月27日 将第七条中"纳税人开具电子专票后，发生销货 退回、开票有误、应税服务中止、销售折让等情 形，需要开具红字电子专票的，按照以下规定执 行"修改为"纳税人开具电子专票后，发生销售 退回、开票有误、应税服务中止、销售折让等情 形，需要开具红字电子专票的，按照以下规定执 行"。 所以 数电发票开具后不 ...

Group 1 - The article discusses the tax obligations related to value-added tax (VAT) and the timing of tax liabilities based on sales agreements and payment methods [4][5][6] - It emphasizes that even if payment has not been received or an invoice has not been issued, VAT liability arises when the sales transaction occurs, particularly in cases of credit sales [4][5] - The article clarifies that the timing of VAT payment is determined not only by the receipt of payment and issuance of invoices but also by the sales settlement method and contract terms [4][5] Group 2 - The article addresses misconceptions regarding the obligation to pay stamp duty when no formal sales contract is signed, stating that other documents like orders or requisition forms can establish a sales relationship [9][10] - It highlights that businesses must pay stamp duty even if no formal contract exists, as long as there are documents that define the rights and obligations of both parties [10][11] - An example is provided where a verbal agreement via messaging establishes a sales relationship, thus requiring stamp duty payment [11] Group 3 - The article outlines conditions under which low transfer income from equity transfers may be justified, according to tax regulations [13][14] - It specifies scenarios such as significant impacts from national policy changes or transfers to family members that can be considered legitimate reasons for low transfer prices [14] - The article emphasizes the importance of providing valid documentation to support claims of reasonable transfer pricing [14]

Core Viewpoint - The article emphasizes the importance of correctly reporting VAT obligations and distinguishing between taxable and exempt sales to avoid tax risks and ensure compliance with regulations [3][4][5][6]. Group 1: VAT Reporting Obligations - Companies must report VAT income even if no invoices are issued, as the tax obligation arises upon receipt of payment or documentation for sales [3]. - Small-scale taxpayers need to accurately fill in the sales amounts in the VAT declaration, specifying taxable and exempt sales to avoid underpayment or overpayment of taxes [4]. Group 2: Exempt Sales and Invoicing - Companies with exempt sales, such as agricultural producers, must correctly categorize and report these amounts to prevent tax discrepancies [4]. - Small-scale taxpayers whose total sales do not exceed 300,000 yuan per quarter are not required to differentiate VAT special invoice sales if they choose to forgo the exemption [5]. Group 3: Special Tax Policies - Small-scale taxpayers eligible for the differential taxation policy must report sales based on the amount after deductions to qualify for VAT exemption [6]. - The article highlights the need for clarity in filling out the VAT declaration form, particularly in distinguishing between different types of sales [5][6].