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【轻松办税】机动车和二手车数电发票上线啦!多场景开票流程讲解!
蓝色柳林财税室· 2025-08-15 12:11
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].
【涨知识】一般纳税人购进国内旅客运输服务,取得不同类型的票据,如何抵扣?
蓝色柳林财税室· 2025-08-07 00:49
Core Viewpoint - The article discusses the requirements for general taxpayers to deduct input VAT on domestic passenger transportation services, emphasizing the need for specific types of invoices and tickets that include passenger identity information [2][3]. Group 1: Types of Invoices and Tickets - General taxpayers can use four types of documents for VAT deduction: VAT special invoices, VAT electronic ordinary invoices, airline electronic ticket itineraries, and railway electronic tickets [3]. - VAT special invoices and VAT electronic ordinary invoices are typically obtained from ride-hailing services and can be directly deducted based on the tax amount stated on the invoice [3]. - The input VAT for airline transportation is calculated as (ticket price + fuel surcharge) ÷ (1 + 9%) × 9%, and it is crucial to verify the passenger identity information [3]. - For railway transportation, the input VAT is calculated as ticket amount ÷ (1 + 9%) × 9%, with a similar requirement to check passenger identity information [3]. Group 2: VAT Declaration and Reporting - The VAT and additional tax declaration form requires specific entries for input VAT, including a section for other deductible documents [4][6]. - Taxpayers must fill in the relevant sections of the declaration form based on the types of invoices and tickets used for VAT deduction, ensuring compliance with regulations [6][7]. - The total input VAT for domestic passenger transportation services must be reported accurately, including all relevant invoices and tickets [7].
这两类交通费发票不能抵扣!
蓝色柳林财税室· 2025-08-04 14:43
Core Viewpoint - The article discusses the regulations and implications of VAT deductions related to ticket refunds and employee benefits in the context of the current tax policies in China [5][8][13]. Group 1: VAT on Ticket Refunds - According to current policies, the VAT on ticket refunds charged by travel agencies is subject to a 6% tax rate [5]. - Companies can deduct the VAT on ticket refunds for business purposes from their output tax, provided they have the appropriate VAT invoices [6]. - Long-distance passenger tickets without passenger identity information cannot be used for VAT deductions [10]. Group 2: Employee Benefits and Deductions - Tickets purchased for collective welfare or employee rewards are not eligible for VAT deductions [12][13]. - The purchase of 20 tickets as rewards for employees is classified as a collective welfare project, thus the corresponding input tax cannot be deducted from the output tax [13]. Group 3: Electronic Invoicing Regulations - Travelers need to obtain electronic invoices (railway electronic tickets) for reimbursement, as per the latest regulations [21]. - Paper tickets can still be used for reimbursement until September 30, 2025, but cannot be issued alongside electronic invoices [21][22].
【涨知识】二手车经销企业看过来!一文解答销售二手车的增值税常见问题
蓝色柳林财税室· 2025-07-28 01:31
Core Viewpoint - The article discusses the preferential VAT policies for second-hand car dealers in China, highlighting the reduced VAT rate and invoicing requirements for tax deductions [1][2]. Group 1: VAT Policy for Second-hand Car Dealers - From May 1, 2020, to December 31, 2027, second-hand car dealers can enjoy a reduced VAT rate of 0.5% instead of the previous 3% [1]. - The calculation formula for sales and tax payable is provided: Sales amount = Tax-inclusive sales amount / (1 + 0.5%), Tax payable = Tax-inclusive sales amount / (1 + 0.5%) × 0.5% [1]. Group 2: Invoicing and Tax Deduction - The "Unified Invoice for Second-hand Car Sales" does not allow buyers to deduct input VAT, as it only states the vehicle price without additional fees [1]. - If the buyer is a general taxpayer, the seller can issue a special VAT invoice at a 0.5% rate for input VAT deduction [1].
大征期必看!为什么销售额一样,缴税却大不同?
蓝色柳林财税室· 2025-07-10 10:49
Core Viewpoint - The article discusses the VAT exemption policy for small-scale taxpayers in China, detailing specific scenarios under which they can benefit from tax exemptions based on their sales amounts [1]. Summary by Sections VAT Exemption Policy - From January 1, 2023, to December 31, 2027, small-scale VAT taxpayers are exempt from VAT if their total monthly sales do not exceed 100,000 yuan (or 300,000 yuan for quarterly taxpayers) [1]. Examples of Tax Scenarios - **Example B**: Company B, with a total sales of 280,000 yuan in Q2 2025, only issued VAT special invoices. Since the sales exceeded 300,000 yuan, they must pay VAT [4]. - **Example C**: Company C issued 10,000 yuan in VAT special invoices and 270,000 yuan in ordinary invoices, totaling 280,000 yuan. They qualify for VAT exemption on the ordinary invoices, but must pay VAT on the special invoice [6]. - **Example D**: Company D's total sales reached 310,000 yuan in Q2 2025, with only ordinary invoices issued. They do not qualify for VAT exemption and must pay VAT [8]. - **Example E**: Company E issued 10,000 yuan in VAT special invoices and 300,000 yuan in ordinary invoices, totaling 310,000 yuan. They do not qualify for VAT exemption and must pay VAT on all sales [10].
漫解税收丨如何区分专票和普票?怎么正确开具?
蓝色柳林财税室· 2025-06-29 11:44
Core Viewpoint - The article discusses the differences between special invoices (专票) and ordinary invoices (普票) in the context of value-added tax (VAT) deductions, emphasizing the importance of understanding when to issue each type based on the buyer's tax status and the nature of the goods sold [2][4][6]. Group 1: Buyer Type Considerations - If the buyer is a general taxpayer, both special and ordinary invoices can be issued, with special invoices serving as proof for VAT input tax deductions [3]. - For small-scale taxpayers, even if a special invoice is issued, it cannot be used for VAT input tax deductions, making ordinary invoices more common [4]. - When the buyer is an individual consumer, only ordinary invoices can be issued [6]. Group 2: Goods Sold Considerations - Special invoices cannot be issued for tax-exempt goods, except as specified by laws and regulations [9]. - Certain consumer goods sold by general taxpayers, such as retail tobacco, alcohol, food, and cosmetics, cannot have special invoices issued [10][12]. Group 3: Policy References - The article references the "Interim Regulations on Value-Added Tax of the People's Republic of China" and the "Notice on Revising the Regulations on the Use of Special Invoices for Value-Added Tax" as the legal basis for the invoicing rules discussed [13].
员工出差交通费进项税额抵扣全攻略,一篇搞定!
蓝色柳林财税室· 2025-06-28 01:41
Core Viewpoint - The article provides a comprehensive guide on the deductibility of input VAT for employee travel expenses, specifically focusing on transportation costs incurred during business trips. Group 1: Driving - Toll fees from operating toll roads can be used for input VAT deduction if issued by the management with a tax invoice [1] - Toll fees from government-funded roads cannot be used for input VAT deduction if issued as a fiscal electronic ticket [2] - Prepaid toll fees via recharge methods cannot be used for input VAT deduction if issued as a non-tax invoice by ETC service providers [3] Group 2: Bus Travel - General taxpayers can deduct input VAT for domestic passenger transport services if they have a special VAT invoice or an electronic ordinary VAT invoice, or a ticket with passenger identity information [4] - Long-distance bus tickets without passenger identity information cannot be used for input VAT deduction [5] Group 3: Train Travel - High-speed train tickets that include the employee's identity information can be used as proof for input VAT deduction [6] Group 4: Air Travel - Refund fees paid to an airline agent for ticket cancellations can be deducted from input VAT if a special VAT invoice is obtained, as it falls under the modern service industry with a 6% VAT rate [7] - Refund fees from airlines, if documented as "other modern services," can also be used for input VAT deduction [7]
注意了,纳税信用等级影响发票领用
蓝色柳林财税室· 2025-06-14 00:33
Core Viewpoint - The tax credit rating significantly affects the quantity of invoices that can be obtained by taxpayers, with different levels of credit rating allowing for varying amounts of invoice usage [2][3]. Group 1: Tax Credit Rating and Invoice Usage - Taxpayers with an A-level credit rating can receive up to three months' worth of VAT invoices at once, while B-level taxpayers can receive up to two months' worth [3]. - Taxpayers rated D-level are limited to a maximum of 25 special VAT invoices and must follow strict limitations for ordinary invoices [3]. Group 2: Invoice Acquisition Cycle - The invoice acquisition cycle for B-level taxpayers is two months, while for A-level taxpayers, it is three months, allowing for bulk acquisition without exceeding limits [5]. - If a taxpayer's invoice usage is insufficient in consecutive months, it is advisable to apply for an adjustment in the type of invoices needed [7]. Group 3: Importance of Tax Credit - Maintaining good tax credit ratings can provide numerous benefits and conveniences for businesses, emphasizing the importance of compliance and honest tax practices [8].
开具专用发票?牢记这4个关键点→
蓝色柳林财税室· 2025-06-13 10:46
Group 1 - The article emphasizes the importance of issuing special invoices according to specific requirements set by the State Administration of Taxation, including ensuring that the project details match actual transactions and that the handwriting is clear [4][6] - It outlines four key requirements for issuing special invoices: completeness of items, clarity of handwriting, proper stamping of invoice copies, and timing of issuance based on VAT obligations [4][6] - Non-compliance with these requirements allows the buyer to refuse receipt of the special invoice, highlighting the significance of adherence to tax regulations [4][6] Group 2 - The article also mentions common misconceptions regarding tax deductions, such as the treatment of fixed assets and the necessity of contracts for stamp duty [6] - It provides a reminder about the importance of maintaining complete documentation to avoid tax adjustments related to loan losses [6]
贵州黎平税务:春风化雨破坚冰 法理相融润企心
Sou Hu Cai Jing· 2025-06-04 07:15
Core Viewpoint - The incident highlights the importance of tax compliance and consumer rights, showcasing a shift from rigid enforcement to a more communicative and supportive approach in tax administration [1][3]. Group 1: Incident Overview - A consumer was denied a value-added tax invoice at a gas station operated by China National Petroleum Corporation in Qiandongnan, leading to a complaint to the local tax authority [1]. - The local tax bureau responded promptly by forming a special team to address the issue, emphasizing the legal and reputational risks associated with failing to issue invoices [1]. Group 2: Tax Authority's Approach - The tax officials utilized real-life examples of penalties faced by other companies for similar violations to illustrate the consequences of not complying with tax laws [1]. - The approach taken by the tax bureau transformed from strict enforcement to a more persuasive and educational method, aiming to foster understanding and compliance among businesses [3]. Group 3: Resolution and Future Implications - The gas station's management eventually agreed to issue the invoice and received guidance on improving their invoicing processes to prevent future issues [3]. - This incident reflects a broader trend in tax governance, where authorities are focusing on proactive engagement rather than punitive measures, thereby enhancing the relationship between tax authorities and businesses [3].