欢迎扫描下方二维码关注： 开具电子发票后，如发生销售退回、开票有误、应税服务中止、销售折让等情形的，应当 按照规定开具红字发票 。 更多精彩内容 【合规开票】警惕！开票绝非"随意填写"，商家必看 发票合规必修课丨@商家，这些拒开发票的行为会被处罚 【税务小剧场】收票？《发票管理办法》了解一下 问题一 根据《中华人民共和国增值税暂行条例》第九条规定： 纳税人购进货物、劳务、服务、无形资产、不动产， 取得的增值税扣税凭证不符合法律、行政法规或者国务院税务主管部门有关规定 的， 其进项税额不得从销项税额中抵扣 。 问题二 根据《国家税务总局关于发布＜企业所得税税前扣除凭证管理办法＞的公告》（国家税务总局公告2018年第28号）第十二条规定： 企业取得私自印制、伪造、变造、作废、开票方非法取得、虚开、填写不规范等不符合规定的发票（以下简称"不合规发票"），以及取 得不符合国家法律、法规等相关规定的其他外部凭证（以下简称"不合规其他外部凭证"）， 不得作为税前扣除凭证 。 问题三 企业如取得不符合规定的发票，可以要求对方补开、换开发票，具体可以按照以下操作执行： 纸质发票 企业取得不符合规定的发票，能否作为 增值税进项 ...

欢迎扫描下方二维码关注： 供稿：海宁市局 作者：陆原原 来源 浙江税务 欢迎扫描下方二维码关注： 温馨提醒：蓝色柳林财税室为非官方平台，是由编者以学习笔记形式建立的平台，所有笔记写作记录的文章及转发的法律法规仅供读者学习 参考之用，并非实际办税费的标准，欢迎交流学习，共同分享学习经验成果。文章版权归原作者所有，如有不妥，请联系删除。 作的通知》(祝思友 (2019) 64号) 第二条规定: 进一步简化税务注销前业 务办理流程 (一) 处于非正常状 态纳税人在办理税务注销前, 需先解除非正常状态,补办纳 税申报手续。 因此,非正常户单位需要先解除非 正常状态再申请注销。 太原税务 f 【系统操作】 如何通过电子游 开息的发 F 플 F ] H 7 旋 相遇I -步:以企业业务身份登录全国统一规范电子税务局网页 Viii o 上開終一般在电子及各居 (是th) 用官部 表 企业业费 打开电子税务局APP扫 管理 第二步:成功登录后,点击【发票业务】;也可以通过首页搜索 栏输入关键词进行查找。 le 第三步:进入功能页面后,点击【发票查询统计】。 第四步:进入"发票查询统计"功能页面,点击【全量发 第五步:进入"全 ...

Group 1 - The article emphasizes the requirement for taxpayers engaged in production and business to report all bank account numbers to the tax authorities, including any changes or new accounts [3][9]. - Taxpayers must report their bank account information within 15 days of opening a new account or making changes to existing accounts, as stipulated by the tax regulations [3][9]. - The article reassures that it is not too late for taxpayers to report their accounts even if they have been opened for a week [3]. Group 2 - The article outlines the process for tax cancellation for units in a non-compliant status, stating that they must first rectify their status before applying for cancellation [9]. - It references a notification from the National Taxation Administration that aims to simplify the tax cancellation process, particularly for non-compliant taxpayers [9].

Core Viewpoint - The article outlines the procedures for tax cancellation in China, detailing the distinctions between simplified and regular cancellation processes, eligibility criteria, and the steps involved in each scenario [4][5][15]. Group 1: Simplified Cancellation Process - Taxpayers who have not engaged in any tax-related matters or have not used invoices and have no outstanding taxes or penalties can apply for simplified cancellation directly to the market supervision department without needing a tax clearance certificate [4][5]. - The conditions for simplified cancellation include not having any tax-related activities or having completed tax-related activities without any outstanding invoices or taxes [4]. Group 2: Regular Cancellation Process - Taxpayers not under tax inspection, with no outstanding taxes or penalties, and who have completed the cancellation of VAT invoices and tax control devices can apply for regular cancellation through the electronic tax bureau [5][15]. - The tax authority provides an immediate processing service under a "commitment system," allowing taxpayers to submit their applications and complete related matters within a promised timeframe [5]. Group 3: Cancellation Scenarios - Different scenarios for cancellation processing are outlined, including: - Scenario 1: No pending matters, where taxpayers can confirm cancellation and download the tax clearance certificate [9]. - Scenario 2: Pending matters that are merely notifications, allowing taxpayers to continue processing their cancellation [10][20]. - Scenario 3: Pending matters that require resolution before cancellation can proceed, necessitating action on the unresolved issues [11][26]. Group 4: Taxpayer Credit Levels - Taxpayers with A or B credit levels, or those whose parent companies have an A credit level, are eligible for simplified cancellation processes [13]. - Special provisions exist for enterprises founded by recognized industry leaders or government-introduced talents, allowing them to benefit from expedited cancellation processes [13]. Group 5: Electronic Tax Bureau Procedures - Taxpayers must sign the "Electronic Delivery Confirmation" to receive tax documents electronically from the tax authority [14]. - Before tax cancellation, taxpayers are required to declare and settle any related taxes [14][15].

Core Viewpoint - The article provides a detailed guide on how to add and modify tax personnel through the electronic tax bureau's web platform and app, emphasizing the steps required for both actions. Group 1: Adding Tax Personnel - To add tax personnel via the electronic tax bureau web platform, the legal representative, financial responsible person, or administrator must log in and navigate to the account center, then to personnel permission management to add new personnel [1][2]. - The new tax personnel will have all permissions selected by default, which can be modified before confirming the addition [1][2]. Group 2: Modifying Tax Personnel Permissions - To modify the permissions of existing tax personnel, the same initial steps are required to access the account center and personnel permission management [2][10]. - The user must find the specific personnel whose permissions need to be changed, click on manage, and then modify the permissions as necessary before confirming the changes [2][11].

Business Overview - Market entities must complete tax clearance declaration and tax cancellation before terminating business activities [3] - Tax cancellation can be processed through simplified cancellation or regular cancellation procedures, with specific timelines for small-scale and general taxpayers [3][4] Processing Procedures - Simplified cancellation is automatically completed by the system [3] - Regular cancellation (immediate cancellation) is processed instantly, while general cancellation takes 5 working days for small-scale taxpayers and 10 working days for general taxpayers [3][4] Preconditions - Taxpayers must declare and settle relevant taxes before or during the tax clearance declaration [3][4] - Taxpayers with corporate income tax must complete corporate income tax clearance reporting before tax clearance declaration [4] Functional Pathways - The process begins by logging into the new electronic tax bureau and navigating through specific menus to reach the tax clearance declaration [7] - Taxpayers can select the reason for cancellation, which includes various legal and administrative reasons [7][9] Operational Steps - Upon selecting a cancellation reason, taxpayers may need to complete additional reports if applicable [9] - If conditions for immediate cancellation are met, the system will confirm the cancellation and allow for the download of the tax clearance certificate [12][13][14] General Cancellation Process - For general cancellation, if there are unresolved matters, the system will notify the taxpayer and provide options to address these issues [34][36] - Taxpayers can expect a response from the tax authority within 5 days after submitting the clearance application [32][40] Common Issues - The system provides notifications for users who have already canceled or submitted a cancellation application [43][46] - Taxpayers can download the tax clearance certificate through the query function if they have already canceled [46]