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浅谈扩大取消增值税发票认证的纳税人范围
来 源:www.71-fuwu.com     发布时间:2016-8-1 11:21:27

1)2016年5月1日新纳入营改增试点的增值税一般纳税人,2016年5月至7月期间不需进行增值税发票认证,登录本省增值税发票查询平台,查询、选择用于申报抵扣或者出口退税的增值税发票信息,未查询到对应发票信息的,可进行扫描认证。2016年8月起按照纳税信用级别分别适用发票认证的有关规定。


1) may 2016 1, new into the camp to increase the pilot value-added tax general taxpayer, during May to July 2016 without VAT invoice verification, log in the province of VAT invoice inquiry platform, query, select to declare touch buckle or export tax refund of VAT invoice information, not a query to corresponding invoice information can be scanned certification. Since August 2016, according to the tax credit rating applicable to the relevant provisions of the invoice certification.


2)纳税信用B级增值税一般纳税人取得销售方使用新系统开具的增值税发票(包括增值税专用发票、货物运输业增值税专用发票、机动车销售统一发票,下同),可以不再进行扫描认证,登录本省增值税发票查询平台,查询、选择用于申报抵扣或者出口退税的增值税发票信息,未查询到对应发票信息的,仍可进行扫描认证。


2) tax credit grade B value-added tax general taxpayer sales achieved by the use of new systems to issue VAT invoice (including value-added tax invoices, cargo transport industry value-added tax invoices, uniform invoice for the sale of vehicles, the same below), can no longer be scanning authentication, log in the province of VAT invoice inquiry platform, query, select to declare touch buckle or export tax refund of VAT invoice information, not a query to the corresponding invoice information, still can undertake scanning certification.



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