上海企业服务中心浅谈发票开具和取得发票的管理

来 源：www.71-fuwu.com     发布时间：2016-7-6 10:47:14

发票开具。销货方应按规定填开发票；购买方应按规定索取发票；纳税人进行电子商务必须开具或取得发票；发票要全联一次填写，严禁开具“大头小尾”发票；发票不得跨省、直辖市、自治区使用，开具发票要加盖发票专用章；开具发票后，如发生销货退回需要开红字发票的，必须收回原发票并注明“作废”字样或取得对方有效证明；发生销货折让的，在收回原发票并注明“作废”后，重新开具发票。

Invoice issue. Sales should be required to fill in the invoice, buyer shall in accordance with the provisions to obtain a copy of the invoice; taxpayer for electronic commerce must be issued or obtain invoices; invoice to fill in all of the time, is strictly prohibited "datouxiaowei" invoice; invoice must not be the use of provinces, municipalities directly under the central government, autonomous region, invoices should be stamped the special invoice seal; after issuing the invoice, such as sales return need to open the scarlet letter invoice, it is necessary to recover the original invoice and indicate the word "void" or made effective certificate of the other party; sales discounts and allowances, to recover the original invoice and indicate the "void", to re open the invoice.

增值税一般纳税人销售货物和应税劳务，除另有规定外，必须向购买方开具增值税专用发票。

VAT general taxpayers selling goods and taxable services, in addition to other provisions, must be issued to the purchaser of value-added tax invoices.

按照2010年12月国务院修订通过的《中华人民共和国发票管理办法》，国家推广使用网络发票管理系统开具发票，具体管理办法由国务院税务主管部门制定。

According to the 2010 December, the State Council revised the through the the people's Republic of invoice management measures ", the countries to promote the use of network invoice management system invoice. The specific measures for the administration by the competent tax departments under the State Council formulated.

取得发票的管理。单位和个人在购买商品、接受经营服务或从事其他经营活动支付款项时，要按规定索取合法发票。对不符合规定的发票，包括发票本身不符合规定（白条或伪造的假发票、作废的发票等）、发票开具不符合规定、发票来源不符合规定等，任何单位和个人有权拒收。

Get invoice management. Units and individuals in the purchase of goods, accept business services or engage in other business activities to pay, to be required to obtain legal invoices. Not in conformity with the provisions of the bill, including the invoice itself does not conform to the provisions (IOUs, or forgery of false invoices, void of invoices, etc.), invoice does not conform to the provisions, invoice does not conform to the provisions, any unit or individual has the right to reject.

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