欢迎扫描下方二维码关注： 供稿：绍兴市局 作者：王艺园 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。 《财政部 税务总局关于车 辆购置税有关具体政策的公告》 (财政部 税务总局公告2019年 第71号) 第六条规定: 车辆购置税的纳税义务发 生时间以纳税人购置应税车辆 所取得的车辆相关凭证上注明 的时间为准。 Edglan 所谓购置当日,即纳税人购置应税车 辆所取得的车辆相关凭证上注明的时间。 71141号10 tion of the 1 2566 …) 您好! 这里是青岛12366纳税 缴费服务热线,请问有什么可 以帮您? 自然人电子税务局扣缴端专项 附加扣除的状态显示为"已冻 结",该状态会冻结哪些信息或 操作? 员工离职后，在个人所得税APP 端指定了新的扣缴义务人,且选 择变更原因为"因离职变更指定扣 缴义务人",系统则会将原单位的 专项附加扣除状态变更为"已冻 结"。该状 ...

Group 1 - The article provides a step-by-step guide for small-scale taxpayers to file their VAT and additional tax returns online through the electronic tax bureau [3][5][8] - It emphasizes that individual businesses without operating income are still required to file tax returns on time, including personal income tax for business income [9] Group 2 - The article explains the process for issuing red invoices in cases of sales returns, errors in invoicing, or service interruptions, highlighting the need to follow specific procedures [13][15] - It details the steps for companies to initiate the red invoice process, including filling out the "Red Invoice Information Confirmation Form" and obtaining customer confirmation [17]

Core Viewpoint - Taxpayers need to issue red invoices through the electronic invoice service platform when needing to void electronic invoices due to errors, with specific procedures depending on the circumstances [9][10]. Group 1: Circumstances for Issuing Red Invoices - In the first scenario, if the recipient has not confirmed the purpose or recorded the invoice, the issuer can fill out the "Red Invoice Information Confirmation Form" on the electronic invoice service platform, which will then issue a full or partial red electronic invoice without needing recipient confirmation [9]. - The confirmation form must match the corresponding blue invoice information [9]. Group 2: Procedures for Different Recipient Status - In the second scenario, if the recipient has confirmed the purpose or recorded the invoice (with existing regulations for export tax refunds still applying), either the issuer or the recipient can fill out and submit the confirmation form on the electronic invoice service platform. After mutual confirmation, a full or partial red electronic invoice or red paper invoice can be issued [10]. - If the recipient has not used the electronic invoice, the issuer or recipient can fill out and submit the confirmation form on the electronic invoice service platform or the comprehensive VAT invoice service platform, leading to the issuance of a full or partial red electronic invoice or red paper invoice after confirmation [10].

Core Viewpoint - The article provides detailed guidelines on how to issue red invoices in the second-hand car trading market, outlining the procedures based on different scenarios involving buyers and sellers. Group 1: Issuing Red Invoices - When the seller is an individual or an unregistered entity and the buyer has not confirmed the entry, either party can request the issuance of a red invoice from the invoicing party after submitting a confirmation form [2][3] - If the seller is an individual or an unregistered entity and the buyer has confirmed the entry, the buyer or the invoicing party must submit a confirmation form, which requires confirmation from the other party before the red invoice can be issued [3][4] - If the seller is a registered entity or individual business and the buyer has not confirmed the entry, the seller must submit a confirmation form for the invoicing party to issue a red invoice [4][5] Group 2: Market as Seller and Invoicing Party - When the second-hand car trading market sells cars from its own inventory and acts as both the seller and invoicing party, if the buyer has not confirmed the entry, the market can issue a red invoice without further confirmation [6][7] - If the buyer has confirmed the entry, both parties can submit a confirmation form, and the market will issue the red invoice after mutual confirmation [7] Group 3: Market Purchasing Cars - When the second-hand car trading market purchases cars and acts as both the invoicing party and buyer, if the seller is an individual or an unregistered entity, the market can issue a red invoice after submitting a confirmation form [8] - If the seller is a registered entity or individual business and the market has not confirmed the entry, the seller must submit a confirmation form for the market to issue a red invoice [9]

Core Viewpoint - The article provides a detailed guide on how to issue red-letter invoices using the electronic tax bureau app, emphasizing the importance of following the correct procedures for various scenarios such as sales returns or invoice errors [2]. Part 1: Red-letter Information Confirmation Form Entry - Step 1 involves logging into the electronic tax bureau app and navigating to the red-letter invoice issuance section [5]. - Step 2 requires users to enter the necessary details to query the blue-letter invoice information, allowing them to select the invoice they wish to redress [8]. - Users can view detailed information about the selected blue-letter invoice, including basic information and invoice status [9]. - The system allows users to select a specific reason for issuing the red-letter invoice, controlling the editable fields based on the selected reason [10]. - After confirming the details, users can submit the red-letter invoice request, which will generate the invoice if the conditions are met [11][15]. Part 2: Processing Red-letter Information Confirmation Form - Taxpayers can either confirm or reject the red-letter information confirmation form they receive, with options to withdraw their request if necessary [16]. - The processing interface allows users to search for and manage their red-letter information confirmation forms based on their role as either the seller or buyer [18]. - If the confirmation requires both parties' agreement, the initiating party can withdraw the request if the other party has not yet confirmed [28].

Core Viewpoint - The article discusses the implementation and features of fully digital electronic invoices (数电发票), which hold the same legal validity as paper invoices and aim to streamline the invoicing process through digital means [3]. Group 1: Opening Red-Character Digital Invoices - The process for issuing red-character digital invoices is outlined, including scenarios such as sales returns and invoice errors, where a red-character invoice must be issued [5]. - If a blue-character digital invoice has not been confirmed for use or accounting, the issuer can initiate a red invoice directly [5]. - For blue-character invoices that have been confirmed, either party can initiate the red invoice process, requiring confirmation from the other party [6]. Group 2: Delivery of Digital Invoices - Digital invoices are automatically delivered through an electronic invoice service platform, with options for delivery via email, QR codes, or download and print [8]. Group 3: Purpose Confirmation for Taxpayers - Taxpayers must confirm the purpose of digital invoices through a tax digital account if they intend to use them for VAT input tax deduction, consumption tax, or export tax refunds [10]. Group 4: Querying and Downloading Digital Invoices - Taxpayers can log into their tax digital accounts to query, download, print, or export information related to digital invoices [12]. Group 5: Total Quota for Digital Invoices - The total quota for issuing digital invoices is determined by tax authorities based on the taxpayer's risk level, credit rating, and actual business conditions, with dynamic adjustments possible [14]. Group 6: Applying for Quota Adjustments - Taxpayers can apply for adjustments to their digital invoice quotas through the electronic tax bureau by following specific steps [16].

Core Viewpoint - The article discusses the implementation and features of fully digital electronic invoices (数电发票), which hold the same legal validity as paper invoices and aim to streamline the invoicing process through digital means [3]. Group 1: Opening and Managing Digital Invoices - Digital invoices can be issued in red when there are sales returns, errors, or service interruptions, following specific procedures outlined by the tax authority [5]. - The process for issuing red digital invoices varies based on whether the original blue invoice has been confirmed for use or not, with specific rules for agricultural and solar product invoices [5][6]. - Taxpayers must adjust their input tax amounts based on the red invoices received, ensuring proper accounting practices [6]. Group 2: Delivery and Usage of Digital Invoices - Issued digital invoices are automatically delivered through an electronic invoice service platform, with additional delivery methods available such as email and QR codes [8]. - Taxpayers must confirm the purpose of digital invoices through their tax digital accounts when used for VAT deductions or other tax-related applications [10]. Group 3: Querying and Adjusting Invoice Limits - Taxpayers can query, download, and export digital invoices through their tax digital accounts or personal income tax apps, allowing for easy management of invoice information [12]. - The total invoice limit for taxpayers is determined by tax authorities based on various factors and can be dynamically adjusted as needed [14]. - Procedures for applying for adjustments to the invoice limit are clearly outlined, allowing taxpayers to manage their invoicing needs effectively [16].