您好,欢迎来到上海注册食品公司一站式服务中心!
电话:021-60252521,021-60252522

浅谈营业税改征增值税发票使用
来 源:www.71-fuwu.com     发布时间:2016-7-30 10:31:41

1)自2016年5月1日起,地税机关不再向试点纳税人发放发票。试点纳税人已领取地税机关印制的发票以及印有本单位名称的发票,可继续使用至2016年6月30日,特殊情况经省国税局确定,可适当延长使用期限,最迟不超过2016年8月31日。


1) since May 1, 2016, the local tax authorities are no longer issuing invoices to pilot taxpayers. Taxpayers of the pilot project has received invoices printed by the local tax authorities and printed with the name of invoice, continue to use to 2016 June 30th, special situation of the province to determine the IRS can be appropriate to extend the period of use, not later than August 2016 31.


2)增值税一般纳税人销售货物、提供加工修理修配劳务和应税行为,使用增值税发票管理新系统(以下简称新系统)开具增值税专用发票、增值税普通发票、机动车销售统一发票、增值税电子普通发票。


2) general VAT taxpayers engaged in the sales of goods, provision of processing repairs and replacement services and taxable behavior, the use of value-added tax invoice management system (hereinafter referred to as the new system) issue special VAT invoice, VAT invoice, motor vehicle sales uniform invoice, VAT ordinary invoice.


3)采取汇总纳税的金融机构,省、自治区所辖地市以下分支机构可以使用地市级机构统一领取的增值税专用发票、增值税普通发票、增值税电子普通发票;直辖市、计划单列市所辖区县及以下分支机构可以使用直辖市、计划单列市机构统一领取的增值税专用发票、增值税普通发票、增值税电子普通发票。


3) take the tax summary of financial institutions, of the province, autonomous region under the jurisdiction of the city of the following branches can use municipal institutions receive special VAT invoice, VAT invoice, VAT invoice, municipalities, and municipalities under the jurisdiction of the county and the following branches can use the municipalities directly under the central government and cities specifically designated in the state plan, unified body receive the special VAT invoice, VAT invoice, VAT invoice.


4)增值税普通发票(卷式)启用前,纳税人可通过新系统使用国税机关发放的现有卷式发票。


4) VAT invoice (volume) before the opening, the taxpayer can use the new system to use the national tax authorities issued the invoice.


5)门票、过路(过桥)费发票、定额发票、客运发票和二手车销售统一发票继续使用。


(5) tickets, crossing (bridge) fee invoices, fixed invoices, passenger invoices and used car sales uniform invoice continue to use.


6)国税机关、地税机关使用新系统代开增值税专用发票和增值税普通发票。代开增值税专用发票使用六联票,代开增值税普通发票使用五联票。


6) tax authorities, local tax authorities to use the new system on behalf of the value-added tax invoices and VAT invoices. VAT invoices Six ticket, VAT Wulian tickets using ordinary invoices.


7)增值税小规模纳税人销售货物、提供加工修理修配劳务月销售额超过3万元(按季纳税9万元),或者销售服务、无形资产月销售额超过3万元(按季纳税9万元),使用新系统开具增值税普通发票、机动车销售统一发票、增值税电子普通发票。


7) VAT small scale taxpayers engaged in selling goods, providing processing, repairs and replacement services, monthly sales of more than 3 million yuan (quarterly tax 900 million yuan), or sales services, intangible assets, monthly sales of more than 3 million yuan (quarterly tax 900 million yuan), using the new system issued VAT ordinary invoice, motor vehicle sales uniform invoice, VAT ordinary invoice.