欢迎扫描下方二维码关注： 第十八条 销售商品、提供服务以及 从事其他经营活动的单位和个人，对外发 生经营业务收取款项，收款方应当向付款 方开具发票;特殊情况下，由付款方向收 款方开具发票。 第十九条 所有单位和从事生产、经 营活动的个人在购买商品、接受服务以及 从事其他经营活动支付款项，应当向收款 方取得发票。取得发票时,不得要求变更 品名和金额。 1 小周，一千元的课酬还要开票啊? 凭咱俩这关系，你直接转账到我 银行卡就行。 l 咱们社区财务要求收 到发票后走报账流程， 不然没法转账。 t 13 8 S 下周我要去外地，真没时间 去税局开票。我这里有些购 买宣纸的发票，你帮我问问 能不能代替课酬的发票? 财务办公室 老李,赵老师没时 间开发票，你看这 张买宣纸的发票, 能不能替一下他的 课酬发票? 都是花 在活动上的钱 …… U 这可不行!这种行为不符合 《发票管理办法》的规定。 ( 是的。 《中华人民共和国发票管理办法》 有关规定: 第二十条 不符合规定的发票,不得 作为财务报销凭证，任何单位和个人有权 拒收。 第三十三条 违反本办法的规定，有 下列情形之一的，由税务机关责令改正， 可以处1万元以下的罚款 ...

欢迎扫描下方二维码关注： | | 月末日被自公交 | | --- | --- | | | | | 来经允许不可引用 | | 丁目佳 etect in the first of the first program and the states of the states of the subject of the station of the station of the station of the station of the state of the station 来源 ： 中国税务报 编辑 ： 重庆税务 来源 重庆税务 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。 纳税人在职工教育经费扣除时,有哪些需 主意的事项呢?我们梳理了五个常见误区 ch ch ( 解一下吧! 长按识别二维码 查看详情 企业所得税热点问题 IIT 企业所得税税前扣除的外部凭证指哪些? 《国家税务总局关于发布〈企业所 ...

UD 日常消费要留心， 合规开票记在心； 日常消费有保障， 发票在手不慌张。 您好，看你们海报上海边 亲子游特价挺划算的，两 大一小三天两晚含食宿是 是的！ 现在正在 1980 元对吧? 搞活动! 那我现在报名，您帮 我开下发票吧! 您要是不开发票的话，我们 额外送您一套赶海工具，里面 小 铲 子、 小 水 桶 都 配 齐 了，孩子肯定喜欢。 欢迎扫描下方二维码关注： 来源： 北京税务 供稿：北京丰台税务 丰税微蓝* 消费小贴士: 票开具- 打车 " f 日常消费要留心， www. 合规开票记在心； 日常消费有保障， 发票在手不慌张。 ▽ 这单快结束了，我先把 发票申请了哈。 消费小贴士: 主税微信 住宿篇 发票开具 OTE ■■ ■■ ■■■■ 日常消费要留心， ■■ ■■■■ □□ 合规开票记在心； ■■■■ 日常消费有保障， L L / / 发票在手不慌张。 小明，收东西了 , 退房啦! 消费小贴士: 停车篇 发票开具 日常消费要留心， 合规开票记在心； 日常消费有保障， 发票在手不慌张。 妈妈，游乐场真好玩， 我下次还要来！ 咱们的 车停了这么久，应该要 付不少钱吧? 关联内容 发票 数电发票一讲通： ...

Group 1 - The article outlines specific requirements for the remarks section of invoices for various business activities, including the need to specify taxpayer names, identification numbers, and service details for construction and real estate transactions [1] - It details the requirements for invoices related to insurance tax collection, transportation services, and the sale of prepaid cards, emphasizing the importance of including specific information in the remarks section [1] - The article also mentions the automatic printing of "YD" for certain small-scale taxpayers and the need for specific remarks when tax authorities issue invoices for personal insurance agents [1] Group 2 - The article explains the classification of sales entities for motor vehicle invoices, which includes manufacturers, authorized dealers, and other traders, as per the regulations set by the National Taxation Bureau [2] - It describes the process for downloading and printing electronic invoices through the new electronic tax bureau, providing step-by-step instructions for both individual and batch downloads [3][4][5][6] - The article provides guidance on how to modify incorrect sales party information in the electronic tax bureau, including changes to address, phone number, and bank account details [7][8][9][10]

Group 1 - The article provides a guide on how to check whether a client's invoice has been selected for tax deduction through the electronic tax bureau or its app [1][9] - The steps to query invoices include logging into the electronic tax bureau, navigating to the invoice query section, and selecting the appropriate query conditions [1][3] - Users can view detailed information about the invoice status by clicking on the "details" link, which shows the current label information of the selected invoice [3][5] Group 2 - The article emphasizes the importance of understanding tax benefits and ensuring compliance to effectively utilize available tax incentives [14][15] - It discusses the differences in tax treatment for domestic and foreign R&D expenses, highlighting the calculation of deductible amounts for both types [14][17] - The article outlines the process for foreign investors to report reinvestment information and the necessary documentation required for tax credit eligibility [17][20]

Core Viewpoint - The article discusses the illegal practices surrounding the issuance and trading of "excess invoices" and the severe legal consequences associated with such actions, emphasizing the importance of compliance in business operations [2][3][4]. Group 1: Illegal Invoice Practices - The concept of "excess invoices" is introduced, which are invoices that are not claimed by customers after fueling, leading to potential illegal activities when resold or used improperly [2]. - Engaging in the resale of these invoices can lead to serious legal repercussions, including criminal liability for all parties involved, such as the issuer, the intermediary, and the recipient [3][4]. - The article highlights that converting "excess invoices" into "wealthy invoices" through illegal means constitutes a serious crime, potentially resulting in long prison sentences [4]. Group 2: Legal Consequences - The article outlines the legal framework surrounding the issuance of invoices, indicating that any involvement in the illegal sale or issuance of invoices can lead to significant penalties, including fines and imprisonment [3][4]. - Specific thresholds for criminal liability are mentioned, such as the sale of over 100 invoices or amounts exceeding 300,000 yuan, which can trigger severe legal actions [3]. - The importance of adhering to legal standards in business practices is emphasized, with a call for companies to operate within the law to avoid severe consequences [6][9].

Core Viewpoint - The article provides a step-by-step guide on how to issue blue invoices for the sale of self-produced agricultural products, emphasizing the ease of the process through digital platforms [2][3]. Group 1: Invoice Issuance Process - Step 3 outlines the navigation path to access the blue invoice issuance section on the electronic tax bureau [2]. - Step 4 involves selecting the type of invoice, specifically ordinary invoices or those for specific businesses like self-produced agricultural products [2]. - Step 5 requires filling in the buyer's information, including the company name and tax number, with an option to skip the tax number for individual buyers [3]. - Step 6 details the need to input project name, unit, quantity, and other relevant information in the invoice [3]. - Step 7 emphasizes the importance of previewing the information before clicking to issue the invoice [3]. Group 2: Common Questions and Policy References - Q1 addresses the types of self-produced agricultural products eligible for VAT exemption, which includes products directly sold by agricultural producers [3]. - Q2 explains how individuals can apply for invoices for self-produced agricultural products through platforms like "Yue Tax Pass" and the electronic tax bureau app [3]. - The article cites relevant policy documents, including the "Interim Regulations on Value-Added Tax of the People's Republic of China" and the notice on the taxation scope of agricultural products [3].

Core Viewpoint - The article emphasizes the importance of compliance in the use of invoices by individuals and organizations, outlining specific prohibited behaviors and the associated penalties for violations. Group 1: Prohibited Behaviors - Invoices must not be lent, transferred, or introduced to others for transfer, as per Article 23 of the Invoice Management Measures. Violations can result in fines ranging from 10,000 to 50,000 yuan, depending on the severity [2][3]. - The use of illegal invoices is strictly prohibited. Individuals and organizations must not accept, issue, store, carry, mail, or transport invoices that are known or should be known to be illegally printed, forged, altered, or invalid [3][4]. - Invoices must not be split or used in a manner that damages their integrity. Violators may face fines of up to 10,000 yuan and confiscation of illegal gains [4]. Group 2: Invoice Integrity - Invoices hold an irreplaceable status and cannot be substituted with other documents. Any such substitution may lead to fines of up to 10,000 yuan and confiscation of illegal gains [5][6]. - The security of invoices must be protected, and any act of stealing, intercepting, altering, selling, or leaking invoice data is prohibited. Penalties include fines ranging from 10,000 to 50,000 yuan, confiscation of illegal gains, and potential criminal charges for severe cases [7]. Group 3: Additional Information - The article includes a reminder that the taxpayer's credit rating affects the ability to obtain invoices, highlighting the interconnectedness of compliance and tax credit [8].