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 ...

Core Viewpoint - The article emphasizes the importance of tax compliance and provides detailed information on various tax obligations and deadlines for taxpayers in Qingdao [8][10]. Tax Obligations - Taxpayers are required to declare and pay several taxes including value-added tax, consumption tax, urban maintenance and construction tax, education fee surcharge, local education surcharge, cultural industry construction fee, personal income tax, corporate income tax, and others by specific deadlines [8]. - The deadlines for social insurance contributions are also highlighted, with specific dates for different types of taxes [9]. Taxpayer Services - The article mentions the availability of a taxpayer service hotline (12366) for assistance with tax-related inquiries, including issues related to electronic invoicing [12]. - It provides guidance on how to manage permissions for tax-related functions within the electronic tax system, ensuring that authorized personnel can access necessary features [13][14].

Core Viewpoint - The article provides a detailed guide on how to download and manage electronic invoices through the electronic tax bureau app, emphasizing the importance of digital tools in tax management [7][10]. Group 1: Invoice Download Process - Users can log into the electronic tax bureau app and navigate to the "Invoice Usage" section to access the "Full Invoice Query" feature [7]. - The app offers two query modes: "Full" and "Last 24 Hours," allowing users to select the type of invoice they wish to retrieve [10]. - After entering the required invoice number and conditions, users can view the invoice details, including basic information, seller, and buyer information [10][12]. Group 2: Invoice Delivery Options - The system provides multiple options for downloading invoices, including viewing the invoice, QR code download, PDF download, OFD download, and XML download [13][14]. - Users can choose the download method that best suits their needs, enhancing flexibility in managing invoices [13].

欢迎扫描下方二维码关注： 董询各类可抵扣勾选发聚和海关张款书信息 进入界面,选择查询类型或根据数电发票 号码、开票时间 (起)、开票时间 (止) 等条件进 行查询, 选择开具的发票, 点击 【交付】 8 2025-01-01 学即開始 16 选择交付的方式, 重新交付即可 对方可在税务数字账户中查收 因 发票下载PDF 的 发票下载OFD 区 邮箱不行 图 二维码交付 国 下载为XMI 局 发票打印 发票简要信息 模 登录电子税务局,点击【我要办税】-【发票 使用】-【发票查询统计】-【全量发票查询】 全国统一规范电子税务局 ( 山西 首页 我要办税 | 我要查询 公众服务 地方特色 我要办税 最近使用: 申报更正与作废 增值税及附加 ... 请输入关键词 监字发票开具 乐企数字开放平台 发票代开 综合信息报告 代开增值税发票 发票代开红中 代开发票申请作废 发票使用 代开出租不动产 (承租方) 汇总代开发票申请 汇总代开红字发票 税费申报及缴纳 存量房代开发票申请 证明开具 品电脑处 其他事项申请 发票领用 发票用票需求申请 发票遗失、损毁报告 互联网平台企业法税信息报送 发票开具 一般退税管理 誌字发票开 ...

欢迎扫描下方二维码关注： 张女士 我买东西时想索取发票，商家让我提供身份证号，这合理吗？ 一般情况下个人消费者索取发票是不需要提供身份证号的，但是也有特殊情况，让我们来看看政策是怎 么规定的吧。 税务人员 政策规定 根据 《国家税务总局关于进一步优化营改增纳税服务工作的通知》（税总发〔2016〕75号）第十八条 规定，个人消费者购买货物、劳务、服 务、无形资产或不动产，索取增值税普通发票时，不需要向销售方提供纳税人识别号、地址电话、开户行及账号信息，也不需要提供相关证件或其 他证明材料。 但如果是开具数电发票的话，并要求能将发票归集在 个人票夹 中展示，是需要提供姓名和身份证号码的。 根据国家税务总局 电子发票平台 提示，如受票方（发票抬头）为自然人，并要求能将 发票归集 在个人票夹中展示，需要提供姓名及身份证号 （自然人纳税人识别号）。 什么是个人票夹？ 相关链接 (04). 警惕！这些情形属于虚开发票行为！ 来源：国家税务总局临沂市税务局 国家税务总局临沂沂河新区税务局 编发： 国家税 务总局山东省税务局办公室 制作： 郭 瑜 自然人登录本人的 个人所得税APP ，在 "发票管理" 中找到 "我的票夹" ...

Core Viewpoint - The article discusses the implementation and benefits of the "Leqi Digital Open Platform" for taxpayers, highlighting the significant reduction in time for issuing electronic invoices and tax declaration processes, with over 100 million electronic invoices issued in August, accounting for over 85% of the total [3]. Group 1: Leqi Self-Use Overview - Leqi Self-Use refers to a model where enterprises connected to the Leqi platform provide electronic invoice usage and tax declaration services for themselves and their subordinate units [4]. - The service targets two types of entities: Directly Connected Units and Using Units, with specific definitions and roles outlined for each [6][7]. Group 2: Eligibility Criteria for Leqi Self-Use - Directly Connected Units must meet several criteria, including a combined annual revenue of over 50 million yuan, a minimum of 10,000 invoices issued or received in the past year, and a tax credit rating of A or B [8]. - Using Units must be subordinate to the Directly Connected Units and generally should have a tax credit rating of A, B, or M, with no significant tax violations in the past three years [8]. Group 3: Application Process for Leqi Platform - The application process for Directly Connected Units involves submitting paper materials for review, followed by an online application through the Leqi platform after approval [10]. - Using Units respond to invitations from Directly Connected Units, confirming their participation and providing necessary documentation [11].

Core Viewpoint - Starting from May 1, 2025, the traffic management department will no longer review paper vehicle sales invoices for applicants who have issued electronic invoices, streamlining the vehicle registration and transfer process [2][3]. Group 1: Electronic Invoicing Process - Taxpayers must log into the electronic tax bureau and navigate to the invoice business section to issue blue vehicle sales invoices [2][3]. - The system allows taxpayers to select the type of invoice and fill in necessary buyer and seller information, including vehicle identification details [4][5]. - Successful issuance of electronic invoices will automatically deliver them to the recipient's digital account [6][7]. Group 2: Specific Business Invoicing - For second-hand vehicle sales, specific businesses such as auction companies and dealerships can issue "Second-hand Vehicle Sales Unified Invoices" through the electronic tax platform [7][8]. - The process involves selecting the invoice type and filling in relevant vehicle and transaction details before confirming the issuance [10][11]. Group 3: Red Invoicing Process - Taxpayers can issue red invoices for previously issued blue vehicle sales invoices, allowing for full or partial redemptions based on actual business needs [15][19]. - The process requires logging into the electronic tax bureau, selecting the red invoice issuance function, and confirming the necessary details [22][24]. Group 4: Red Invoicing for Second-hand Vehicles - Second-hand vehicle businesses can also issue red invoices for previously issued second-hand vehicle sales invoices, following a similar process as outlined for blue invoices [21][25]. - The system allows for the selection of reasons for issuing red invoices and requires confirmation from the buyer in certain cases [26].

Core Viewpoint - The article discusses the implementation of digital electronic invoices in China, highlighting the benefits and procedures for individual businesses to utilize this new system [10][12]. Group 1: Digital Electronic Invoices - The State Taxation Administration has announced the nationwide promotion of digital electronic invoices, which will eliminate the need for taxpayers to pre-apply for tax control devices [10][12]. - The new system will automatically assign unique invoice numbers and allow for real-time issuance of invoices upon business registration, facilitating a "zero precondition" for invoicing [12][13]. Group 2: Individual Business Operations - Individual businesses can issue digital electronic invoices within their total invoice quota, which can be adjusted based on actual business conditions with tax authority approval [13][14]. - The article outlines the functionalities available to individual businesses through the integrated electronic invoice service platform, including invoice issuance, delivery, verification, and information management [14][15]. Group 3: Tax Deduction for Employee Training - The article explains that expenses for employee training can be deducted from corporate income tax, with specific rules depending on the type of business [16][17]. - For general businesses, training expenses up to 8% of total employee wages can be fully deducted, while excess amounts can be carried forward to future tax years [17].

Core Viewpoint - The article discusses the reasons why taxpayers may not find the "invoice business handling" module in the electronic tax bureau, highlighting the need for proper registration and permissions for electronic invoices [1][2]. Group 1: Reasons for Missing Invoice Module - Reason one: Taxpayers have not registered the electronic invoice types. They need to apply for the invoice type by navigating to "Invoice Usage" and submitting the necessary information [1]. - Reason two: The current identity of the handling personnel lacks invoice issuance permissions. Taxpayers must log in as the legal representative or financial responsible person to manage permissions [2]. Group 2: Application Process - Taxpayers can select the electronic invoice type and submit the application for registration through the electronic tax bureau [1]. - To modify personnel permissions, users must access the "Personnel Permission Management" section and enable the invoice business function for the relevant staff [2].

Core Viewpoint - The article provides a detailed guide on the process of issuing electronic invoices for motor vehicles, including steps for both buyers and sellers, emphasizing the importance of compliance with tax regulations and the efficiency of electronic invoicing systems [4][5][6][9][10][12]. Group 1: Electronic Invoice Issuance Process - The first step involves accessing the electronic tax bureau and selecting the appropriate options for issuing an invoice, specifically for motor vehicle sales [4]. - In the second step, users must choose the type of invoice, such as "Unified Invoice for Motor Vehicle Sales" [5]. - The third step requires entering the actual transaction details, including buyer and seller information, and specifying if the buyer is an individual [6]. - The fourth step involves inputting vehicle-specific information, such as vehicle type and license plate, before finalizing the invoice issuance [6]. Group 2: Special Cases in Invoice Issuance - For second-hand vehicles, the process includes selecting "Unified Invoice for Second-Hand Vehicle Sales" and may involve additional options for reverse invoicing if the seller is a dealership [7]. - The issuance of red-letter invoices (for corrections) requires a specific process where the seller confirms the invoice details and submits the reason for the correction [10]. - Buyers can also confirm red-letter invoices by logging into the electronic tax bureau and selecting the appropriate confirmation status [12].