欢迎扫描下方二维码关注： i i 数电发票与其他发票是否 共用额度? 有无开具限制? 纳税人开具数电发票以 及纸质增值税专用发票、纸质 增值税普通发票等使用增值税 发票管理系统开具的发票，共 用同一个发票总额度。 开具的数电发票在当月发票总额 度内，暂时没有发票开具份数和单张 开票限额限制。 数电发票如何交付？ 企业 如何查询管理? 已开具的数电发票通过 电子发票服务平台自动交付。 开票方也可以通过电子邮件、 二维码、下载打印等方式交付 数电发票。选择下载打印方式 交付的，数电发票的票面自动 标记并显示"下载次数" "打 印次数"。 d 1 企业可以登录自有的税务数字账 户，选择票据类别、发票来源、票 种、发票号码等条件，查询、下载、 打印、导出发票相关信息。 ···· ● 操作路径 全国统一规范电子税务局:【我要办 税 】 - 【税务数字账户】 - 【发票 业 务】-【用票业务办理】-【发票查询 统计】-【全量发票查询】 8.4.4 (2.5) 回 l B D 8602 在哪些情形下需要开具红 字数电发票? 具体流程是 什么? 蓝字数电发票开具后, 如发生销售退回（包括全部退 回和部分退回）、开票有误、 应 ...

欢迎扫描下方二维码关注： 、增值税与用发票 (一) 一般纳税人开具的培值税与用发票 ▷ 适用情形 从一般纳税人处购进农产品,取得其开具的 增值税专用发票。 ▷ 抵扣方式 l 用于适用9%税率的应税行为的,直接按 增值税专用发票上注明的增值税税额抵 扣。 按增值税专用发票上 9%税率的应税行为 注明的增值税额额 2 用于生产销售或者委托受托加工13%税率 货物的,按照9%的扣除率计算进项税 额,在生产领用购进农产品时,加计扣除 90/0 1%进项法规。 生产领用 购进农产品 90/0 生产销售 加计扣除1% 进项就领 委托受托加工 13%税率货物的 (二) 小规模纳税人开具的增值税与用 发票 (按ヨ%征收率开具) ▷ 适用情形 从简易计税的增值税小规模纳税人处购进农 产品,取得其开具适用3%征收率的增值税 专用发票。 ▷ 抵扣方式 l 用于适用9%税率的应税行为的,以增值 税专用发票票面金额乘以9%的扣除率计 算进行税额抵扣。 90/0 发票票面金额乘以9% 9%税率的应税行为 的扣除率计算抵扣 2 用于生产销售或者委托受托加工13%税率 货物的,按照9%的扣除率计算进项税 额,在生产领用购进农产品时,加计扣除 ...

Group 1 - The article defines used cars as vehicles that have completed registration and are traded before reaching the mandatory scrapping standard set by the state [3] - The sales of used cars require the issuance of a "Used Car Sales Unified Invoice" by the used car trading market, which serves as a necessary document for ownership transfer [4][5] - The "Used Car Sales Unified Invoice" provided to the buyer cannot be used for VAT input tax deduction; a special VAT invoice must be issued by the selling company for deduction purposes [7] Group 2 - Different VAT payment scenarios are outlined for various types of taxpayers selling used cars, including a reduced rate of 1% for small-scale taxpayers and 2% for general taxpayers under specific conditions [8] - Taxpayers engaged in used car trading can apply a simplified method to pay VAT at a rate of 0.5% [8] - The article emphasizes the importance of understanding the VAT obligations and benefits for different categories of taxpayers involved in used car sales [8]

Core Viewpoint - From October 1, 2025, paper tickets for air and rail transport will no longer be eligible for input tax deduction, only electronic invoices will be accepted for VAT deductions [2][3]. Air Transport - Starting from October 1, 2025, only VAT electronic invoices (air transport electronic tickets) will be allowed for input tax deduction, calculated directly based on the ticket's tax amount without further calculations [2]. - The policy is based on the announcement from the Ministry of Finance, State Administration of Taxation, and General Administration of Customs regarding the deepening of VAT reform [2]. Rail Transport - As of October 1, 2025, paper railway tickets will also be ineligible for input tax deduction, with only VAT electronic invoices (railway electronic tickets) accepted for this purpose [3]. - The relevant policy is outlined in the announcement from the State Administration of Taxation and the China National Railway Group regarding the promotion of fully digital electronic invoices for railway passenger transport [3]. Road and Water Transport - For road and water transport, input tax can be deducted based on VAT special invoices or electronic ordinary invoices, or tickets that specify passenger identity [3]. - Long-distance passenger tickets that do not specify passenger identity will not be accepted as tax deduction certificates [3]. Toll Fees - Taxpayers can deduct input tax based on the VAT electronic ordinary invoice for road tolls, calculated using the specified formula [3]. - Charges for bridges and tolls can be deducted based on the amounts indicated on the invoices, with specific conditions for different types of tolls [3]. Accommodation Expenses - Generally, accommodation expenses incurred for business purposes can be deducted from output tax, provided that a VAT special invoice is obtained [3]. - Expenses for employee training or business-related travel accommodations are also eligible for input tax deduction [3].

情形？ 本期图文就帮你理清房屋赠与的"税务 账"，让爱意传递更顺畅、手续办理更省心。 欢迎扫描下方二维码关注: 微信搜 樓 Q 蓝色柳林财税室 立看懂 将个人房屋赠与他人 需要缴纳哪些税 将房子赠与家人是一件温情的事，但在税务上 也有不少讲究。房屋赠与要交哪些税?有没有免税 增值税及附加税费 倍倉案件的尾征 《财政部 国家税务总局关于全面推开营业税改 征增值税试点的通知 》 ( 财税 〔 2016 〕36号 ) 下列项目免征增值税: 涉及家庭财产分割的个人无偿转让不动产、土 地使用权。家庭财产分割，包括下列情形：离婚财产 分割;无偿赠与配偶、父母、子女、祖父母、外祖父 母、孙子女、外孙子女、兄弟姐妹；无偿赠与对其承 担直接抚养或者赡养义务的抚养人或者赡养人；房屋 产权所有人死亡，法定继承人、遗嘱继承人或者受遗 赠人依法取得房屋产权。 土地增值税 资合政策情形, 四赠与方式 > 无偿转让房屋的爪征 1.基本规定 《中华人民共和国土地增值税暂行条例 》（ 国务 院令第138号 ) 第二条：转让国有土地使用权、地上的建筑物及 其附着物（以下简称转让房地产 ）并取得收入的单位 和个人，为土地增值税的纳税义务人（以下简 ...

Group 1 - The core concept of comprehensive digital electronic invoices (referred to as digital invoices) is that they are a new type of invoice with fully digitized elements, a nationally unified number, intelligent issuance limits, and automatic information flow between tax subjects through digital tax accounts, holding the same legal validity as paper invoices [2][3]. - Digital invoices can be delivered automatically through electronic invoice service platforms, and can also be sent via email, QR codes, or downloaded and printed, with tracking of download and print counts [2][3]. - Taxpayers must confirm the purpose of digital invoices through their tax digital accounts if they intend to use them for VAT input tax deduction, consumption tax refund, or export tax refund applications [2][3]. Group 2 - Taxpayers can log into their tax digital accounts to query, download, print, and export information related to digital invoices by selecting various criteria such as invoice type and number [3]. - To issue a red digital invoice, the issuer must follow specific procedures depending on whether the original blue invoice has been confirmed for use or not, including initiating a red invoice process and obtaining confirmation from the recipient [3][9]. - If a digital invoice has been used for VAT declaration deductions, the taxpayer must adjust their input tax based on the confirmed amounts until they receive the red digital invoice [9].

Core Viewpoint - The article discusses the implementation of electronic invoices in the railway passenger transport sector starting from October 1, highlighting the transition from paper invoices to electronic ones and addressing common questions related to this change [8][10]. Group 1: Electronic Invoice Implementation - From October 1, the railway sector will fully adopt electronic invoices (railway electronic tickets), eliminating the provision of paper reimbursement vouchers [8]. - Passengers can apply for electronic invoices through the China Railway 12306 website, mobile app, or at ticket counters, with a time limit of 180 days post-journey for invoice requests [8][10]. Group 2: Invoice Correction and Reissuance - If there is an error in the invoice details, passengers can request a reissue of the electronic invoice up to three times within the original issuance timeframe [10]. - Upon successful reissuance, the original electronic invoice will automatically be converted to a red-letter invoice, and the new invoice should be used for reimbursement [10]. Group 3: Group Ticket and Special Cases - For group tickets (e.g., tourism, student groups), the purchaser must apply for electronic invoices on behalf of the group, as individual passengers cannot request them [14]. - As of October 25, the railway 12306 customer service center will offer a new service for group ticket inquiries, and the maximum number of tickets that can be purchased in a single transaction has been increased to 19 [14]. Group 4: Downloading Electronic Invoices - Electronic invoices are available in PDF and OFD formats, with XML format accessible through the personal income tax app for those needing it [15][16].

Core Viewpoint - The article discusses the implementation of electronic invoices (railway electronic tickets) for passenger transportation in China starting from October 1, detailing the process for general taxpayers to claim deductions [3][12]. Group 1: Deduction Process - Step 1: Log into the new electronic tax bureau and navigate to "Hot Services" then "Invoice Business" [3]. - Step 2: Click on "Invoice Selection Confirmation" followed by "Deduction Selection" [4]. - Step 3: Select the status "Not Selected," input relevant query conditions, and click "Query" to display eligible invoices [6]. - Step 4: Choose the qualifying electronic invoices and click "Submit Selection," confirming the operation upon success [7]. Group 2: Statistical Confirmation - Step 1: After all invoices for the current period are selected for deduction, access the statistical confirmation interface through "Hot Services" and "Invoice Business" [9]. - Step 2: Verify the statistical data, confirm the statistical table, and click "Apply Statistics" to finalize the electronic invoice deduction confirmation [10]. Group 3: VAT Declaration - General taxpayers should report the input tax amount from electronic invoices (railway electronic tickets) in the "Detailed Information of Input Tax Amount" section of the VAT and Additional Tax Declaration Form [11].

Group 1 - The article discusses the process of issuing electronic invoices for train tickets purchased through the railway 12306 platform, highlighting the ease of obtaining invoices at any train station ticket window [4][5] - It clarifies that electronic invoices cannot be issued for cross-border tickets, and passengers must obtain paper reimbursement certificates instead [6] - For group tickets, the article states that only the purchaser can apply for electronic invoices, and new services have been introduced to facilitate group ticket purchases and invoice requests [7] Group 2 - The article provides a step-by-step guide for individuals to issue electronic invoices through the railway 12306 app, including selecting trips and submitting invoice information [11][12][14] - It mentions that electronic invoices are available in PDF and OFD formats, with XML format accessible via the personal income tax app [8] - The article emphasizes the importance of tax classification codes for different types of construction services when issuing invoices [26][27]

Core Viewpoint - The article emphasizes the importance of correctly understanding the timing of income recognition for corporate income tax purposes, highlighting that issuing an invoice does not equate to recognizing income [15]. Income Recognition Principles - Income and expenses should be recognized based on the accrual basis, meaning that they are recorded in the period they occur, regardless of cash transactions [15]. - Different types of income have specific conditions for recognition, including sales of goods, service income, and property transfer income [15][7]. Sales of Goods Income - Revenue from the sale of goods should be recognized when: 1. A sales contract is signed, and the risks and rewards of ownership are transferred to the buyer 2. The seller retains no management rights or effective control over the sold goods 3. The amount of revenue can be reliably measured 4. The costs associated with the sale can be reliably accounted for [15][4]. Service Income - Service income should be recognized based on the completion progress method when the results of the service can be reliably estimated [4]. - Specific conditions for recognizing service income include: - Installation fees based on completion progress - Advertising fees recognized when the advertisement is publicly displayed - Software fees based on development progress [4][6]. Property Transfer Income - Income from the transfer of property, including assets and equity, should be recognized at the time the transfer agreement becomes effective and the ownership change is completed [7][8]. Other Income Types - Dividend income is recognized on the date the profit distribution decision is made by the investee [9]. - Interest income is recognized on the date specified in the debt agreement [10]. - Rental income is recognized based on the payment date specified in the lease agreement [11]. - Royalties are recognized based on the payment date specified in the contract [12]. - Donation income is recognized on the date the asset is received [13]. - Other income should be recognized in the year it is received unless otherwise specified [14].