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数电发票使用攻略话您知
蓝色柳林财税室· 2026-03-27 00:38
Group 1 - The electronic tax bureau now supports querying invoice details across months within a year, eliminating the need for monthly queries [3] - To increase the invoice credit limit, companies must complete the previous month's VAT declaration and can apply for adjustments through the electronic tax bureau [4][6] - If the online application for invoice limit adjustment fails, companies can opt for offline processing at the tax service hall with required documentation [4] Group 2 - Companies can query the "input tax transfer out" data for current and previous periods through the electronic tax bureau [4] - The tax basis for taxable contracts is the amount listed in the contract, excluding VAT [9] - If the contract price includes VAT without a separate listing, the full amount must be used for stamp duty calculation [10][11]