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分歧情況下的發票喪失處置辦法?

2016-12-02

  分歧情況下的發票喪失處置辦法?

  Differences of invoice loss disposal method?

  據說你又弄丟了發票?

  You are said to have lost the invoice?

  發票喪失是日常工作中最罕見的成績,卻也是讓管帳最頭疼的事兒,究竟如何來處置,憑甚么來入賬呢?小編特地收拾分歧情況下的發票喪失處置辦法,趕快學起來!濟南代辦公司注冊

  Invoice lost is the most rare achievement in daily work, but also let the most headache thing tube account, how to deal with, with what to enter an item in an account? Small make up specially to tidy up differences invoice lost under the circumstance of disposal method, quickly to learn! Jinan company registration agents

  喪失已開具的增值稅公用發票

  Loss of utility VAT invoices have been issued

  依據《國度稅務總局關于簡化增值稅發票領用和應用程序有關成績的通知布告》(國度稅務總局通知布告2014年第19號)第三條劃定:

  In accordance with the state administration of taxation on simplifying VAT invoice recipients and application about the achievement notice "(the state administration of taxation to inform the 19 2014) article 3 defined:

  1、喪失已開具公用發票的發票聯和抵扣聯

  1, the loss has drawn public invoice invoice and deducting form

  (1)一樣平常征稅人喪失已開具公用發票的發票聯和抵扣聯,假如喪失前已認證符合的,購買方可憑銷售方供給的響應公用發票記賬聯復印件及銷售方主管稅務構造出具的《喪失增值稅公用發票已報稅證明單》,如下統稱《證明單》),作為增值稅出項稅額的抵扣憑據。

  (1) the taxman as usual loss has drawn public invoice invoice and shall, if the loss of former certified conform to, buy before by sellers supply response public invoice billing al copies issued by the competent tax structure and a sale "the loss of utility VAT invoices have tax certificate", the following a general designation "certificate"), as the new VAT tax deduction credentials.

  (2)一樣平常征稅人喪失已開具公用發票的發票聯和抵扣聯,假如喪失前未認證的,購買方憑銷售方供給的響應公用發票記賬聯復印件停止認證,認證符合的可憑公用發票記賬聯復印件及銷售方主管稅務構造出具的《證明單》,作為增值稅出項稅額的抵扣憑據。公用發票記賬聯復印件和《證明單》保存備查。

  (2) the taxman loss has drawn public invoice as usual and deducting form, the invoice if no certification before the loss, the buyer by the sellers supply the response of the public invoice billing certified copy stop, copy of certification in accordance with but by common invoice billing league and sellers "certificate" issued by the competent tax structure of a new VAT tax deduction credentials. Public copy of the invoice billing league and "certificate" to save for future reference.

  2、喪失已開具公用發票的抵扣聯

  2, loss of utility invoices shall be issued

  (1)一樣平常征稅人喪失已開具公用發票的抵扣聯,假如喪失前已認證符合的,可應用公用發票發票聯復印件保存備查。

  (1) the taxman as usual loss has drawn public invoice deducting form, if prior to the loss of certification in accordance with, can be used public invoice invoice copy to save for future reference.

  (2)一樣平常征稅人喪失已開具公用發票的抵扣聯,假如喪失前未認證的,可應用公用發票發票聯認證,公用發票發票聯復印件保存備查。

  (2) the taxman as usual loss has drawn public invoice deducting form, if no certification before loss, can be used public invoice invoice certification, common invoice invoice copy to save for future reference.

  3、喪失已開具公用發票的發票聯

  3, the loss of union has drawn public invoice invoice

  一樣平常征稅人喪失已開具公用發票的發票聯,可將公用發票抵扣聯作為記賬憑據,公用發票抵扣聯復印件保存備查。濟南代辦公司注冊

  As usual taxman loss has drawn public invoice invoice, utility invoices shall be as a proof of charge to an account, can be common invoice copy shall be kept for future reference. Jinan company registration agents

  喪失空缺增值稅公用發票

  Loss of vacancy utility VAT invoices

  依據《中華人民共和國發票管理辦法實施細則》(國度稅務總局令第25號)第三十一條劃定:應用發票的單元和小我該當妥當保存發票。產生發票喪失情況時,該當于發明喪失當日書面報告稅務構造,并登報申明撤消。

  According to the law of the People's Republic of China on implementing rules for the measures for the management of invoices (order no. 25 of the state administration of taxation) article 31 defined: application of invoice unit and the ego should properly keep the invoice. Produce loss of invoices, tax structure should submit a written report on the day of loss of invention, and declared to withdraw.

  另,依據《國度稅務總局關于被盜、喪失增值稅公用發票有關成績的通知布告》(國度稅務總局通知布告2016年第50號)劃定:為便利征稅人,稅務總局決議撤消征稅人的增值稅公用發票產生被盜、喪失機必需統一在《中國稅務報》上登載“遺失申明”的劃定。

  Another, according to the state administration of taxation about the theft, loss of utility VAT invoices about the achievement notice "(the state administration of taxation to inform the 50 (2016) defined: to facilitate the taxman, total bureau of wu of tax of resolution undo the taxman utility VAT invoices have stolen, the loss of machine should be unified on the Chinese tax newspaper published" lost statement "defined.

  喪失通俗發票

  Loss of popular invoice

  依據《中華人民共和國發票管理辦法實施細則》(國度稅務總局令第25號)第三十一條劃定,應用發票的單元和小我該當妥當保存發票。產生發票喪失情況時,該當于發明喪失當日書面報告稅務構造。

  According to the law of the People's Republic of China on implementing rules for the measures for the management of invoices (order no. 25 of the state administration of taxation) 31, application of invoice unit and the ego should properly keep the invoice. Produce loss of invoice, should submit a written report on the day of invention loss of tax structure.

  濟南代辦公司注冊:http://www.chnew.cn/

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