欢迎扫描下方二维码关注： 年底购物季，大家在买买买、卖卖卖的同时，这些发票常识要了解，快和申税小微一起学习一下吧！ 0 网购可以要求开具发票吗 ？ 可以 。索取发票是消费者的权利，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。而且取得发票不需要提供相关证件 1 0 消费者个人在要求开具发票时需要提供哪些信息？ 个人索取 增值税普通发票 时，仅需提供购买方名称， 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、相关证件、其他证明材料。 2 或其他证明材料。 0 取得发票后如何查验真伪？ 您可登录国家税务总局全国增值税发票查验平台（ https://inv-veri.chinatax.gov.cn/）或电子发票服务平台进行查询。 政策依据 1.《中华人民共和国增值税暂行条例》（中华人民共和国国务院令第691号） 0 消费者个人可以索取 增值税专用发票 吗？ 消费者个人不得索取增值税专用发票， 根据《中华人民共和国增值税暂行条例》第二十一条规定："纳税人发生应 税销售行为，应当向索取增值税专用发票的购 ...

欢迎扫描下方二维码关注： 开具数电发票后,可以通过电子税务局导出 及下载已开发票明细。按以下步骤操作: 登录电子税务局首页,点击【发票业务 | 全国统一规范电子税务局 | 首页 ◎ 74 | 我要办税 我要首询 公众服务 | 地方符色 | ◎ 同様米酒 (Q | | | --- | --- | --- | --- | --- | --- | | | B 级纳税人 距本月征期结束仅剩3天 | 我的待办 > | 本期网申报 | 待答收文书 | 风险聚点 草它 | | | | 事项名称 | 力理期限 | 标签状态 | 握作 | | 我的濃蛋 > | | 财务报表报送(季报) | 2025-10-27 | 己早报 | 員正 | | 1 已申报未缴税提示提醒 | 2025-10-23 | 文化事业建设费由报 | 2025-10-27 | 已早报 | 更正\作局 | | ( 综改暖心工作室使用说明 | 2025-09-11 | 居民企业(查账征收)企业所得税 ... | 2025-10-27 | 日早报 | 園正\作慶 | | ■ 缴费人按期申报残保金提示提醒 | 2025-07-25 | 通用申报(工会经费) | 20 ...

欢迎扫描下方二维码关注： 发票的基本内容包括: . 丢失发票如何处罚 ? 根据《中华人民共和国发票管理办 法 》（国函〔1993 〕174号 ）规定第三 十四条规定: | O 发 票 的 名 称 、 发 票 代 码 和 号 | | --- | | 人 - 发表的目标、发表传的情 。 码、联次及用途、客户名称、开户 ● | | 】 银行及账号、商品名称或经营项 | | 。目、计量单位、数量、单价、大小 | | 。写金额、税率(征收率）、税额、 | | ▲ 开票人、开票日期、开票单位（个 | | ● 人) 名称(章) 等。 | 省以上税务机关可根据经济活动以及 发票管理需要，确定发票的具体内容。 发票各联次的用途是什么？ 根据《国家税务总局关于修改〈中华 人民共和国发票管理办法实施细则》的决 定》（国家税务总局令第56号）《中华 人民共和国发票管理办法实施细则》第六 条规定 : 纸质发票的基本联次包括: 存根联 由收款方或开票方留存备查 由付款方或受票方作为付款 发票联 原始凭证 由收款方或开票方作为记账 记账联 原始凭证 省以上税务机关可根据纸质发票管理 情况以及纳税人经营业务需要,增减除发 票联以外的其他联次 ...

Core Viewpoint - The article discusses the importance of adhering to the regulations outlined in the "Invoice Management Measures" of the People's Republic of China, emphasizing that invoices must be properly issued and cannot be substituted with other receipts for reimbursement purposes [9][7]. Group 1: Invoice Management Regulations - According to Article 18 of the "Invoice Management Measures," entities must issue invoices for received payments related to business activities, and in special cases, the payer may issue the invoice [9]. - Article 19 states that all units and individuals must obtain invoices when making payments for goods or services, and cannot request changes to the item name or amount on the invoice [9]. - Article 20 specifies that invoices not in compliance with regulations cannot be used as reimbursement documents, and any unit or individual has the right to refuse them [9]. Group 2: Penalties for Non-compliance - Article 33 outlines penalties for violations of the invoice regulations, including fines of up to 10,000 yuan for failing to issue invoices or for issuing them incorrectly [9]. - Specific violations include not issuing invoices when required, using non-compliant electronic devices for issuing invoices, and substituting invoices with other documents [9]. Group 3: Practical Guidance - The article suggests that mobile applications can facilitate the quick issuance of invoices, making it easier for individuals to comply with the regulations [10].

Group 1 - The article discusses common misconceptions regarding the deduction of employee education expenses for taxpayers [12][14]. - It outlines the definition of external vouchers for corporate income tax deductions, which include invoices, financial receipts, and other proof of expenditure [13][14]. - The article clarifies that enterprises eligible for the 15% preferential tax rate under the Western Development policy can also enjoy other tax incentives simultaneously [15][16]. Group 2 - It explains that the historical cost of fixed assets is the actual expenditure incurred when acquiring the asset, and adjustments to the tax basis due to appreciation or depreciation are generally not allowed [17][18]. - The treatment of assets obtained from the withdrawal or reduction of investment in another enterprise is detailed, specifying how to recognize investment recovery and dividend income [19][20].

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].