Policy Regulations - The issuance of invoices must be based on actual business transactions, and it is not compliant to issue invoices in advance to "consume" the invoice quota [1][2] - According to Article 26 of the "Implementation Rules for the Invoice Management Measures of the People's Republic of China," invoices must be issued when business income is confirmed [1] - Article 21 of the same regulations states that invoices should be issued truthfully and in accordance with the prescribed time, order, and columns, and paper invoices must be stamped with the special invoice seal [1] Taxation Guidelines - The value-added tax (VAT) liability occurs on the day of receiving payment or obtaining a payment request document, or on the day of issuing the invoice if issued in advance [11][12] - Different sales settlement methods have specific rules for determining the VAT liability date, such as direct collection, entrusted collection, and prepayment [12][14] - The VAT liability for providing rental services on a prepayment basis occurs on the day the prepayment is received [14]

欢迎扫描下方二维码关注： 现实职场里 社保套路深，雷区要当心 这是不对的！ 《中华人民共和国社会保险法》规定，用人单位应当自用工之日起 30日内 为其 职工向社会保险经办机构申请办理社会保险登记。 试用期内，单位也应为职工缴纳各项社会保险费。无论试用期长短、也无论职 工最终能否转正，用人单位都应依法为职工参加社会保险。如果不参保，职工 在试用期间不仅 养老保险缴费年限不能累计 ，而且 工伤保险、失业保险等权益 也得不到保障 ！ 公司想跟我签订自愿放弃社保的协议，说是每个月能多领几百块，这样 可以吗？ 我签的公司说会给我缴社保，只是要按 最低缴费基数 缴，这是合理的 吗？ 不可以！ 参加社会保险并依法缴纳社会保险费是用人单位和职工的 法定义务 ，该项义务 不能由用人单位和职工通过约定变更或者放弃。 而且这样对职工来说并无益处，不缴社保费，不仅 养老保险缴费年限不能累 计，工伤、失业等权益都没有保障哟 ！ 不合理！ 按照政策规定，用人单位应依法为职工参加社保，职工月缴费基数为 本人上年 度月平均工资 ，新进人员当年月缴费基数为起薪当月工资。 养老金计发遵循 "多缴多得，长缴多得" 原则，也就是说缴费基数的高低对职 ...

Group 1 - The article discusses the correct method for declaring value-added tax (VAT) on rental income, emphasizing that the timing of tax liability should align with the receipt of payment rather than the monthly rental agreement [2][3] - It highlights a common misunderstanding regarding the recognition of rental income, clarifying that pre-received rental payments require immediate recognition of VAT liability on the day the payment is received [2][3] Group 2 - The article is part of a tax planning initiative by the Shanghai Municipal Taxation Bureau, indicating a focus on educating taxpayers about VAT regulations [5] - It serves as a learning resource, encouraging readers to share experiences and knowledge regarding tax practices, although it is not an official tax guideline [8]