Traditional Culture Encyclopedia - Hotel accommodation - Do I need to remit money to the corporate account when issuing the VAT invoice?
Do I need to remit money to the corporate account when issuing the VAT invoice?
Generally speaking, the money related to the special VAT ticket must be remitted from the payer's enterprise account to the payee's enterprise account, which can reflect the "cash flow consistency" in the "third-rate consistency".
However, some small value-added tax special tickets, such as the special tickets for the maintenance of automobile 4S shops and the special tickets for the accommodation issued by hotels, can also be paid in cash when the amount is not large (generally considered to be less than 10000). However, when paying, the staff of the enterprise should use the bank card of the enterprise reimbursement person to pay by credit card, and paste the receipt of the credit card into the reimbursement document to reflect the authenticity of the payment.
Extended data:
The implementation of special invoices for value-added tax is a key step of value-added tax reform. Different from the ordinary invoice, it not only has the function of commercial voucher, but also requires the buyer to pay the value-added tax to the seller by indicating the tax on the invoice. It has the function of tax payment voucher. More importantly, the special VAT invoice links all the links of a product from the initial production to the final consumption, maintaining the integrity of the tax and reflecting the role of VAT.
Special VAT invoices usually have two names. Taking "100000 yuan" as an example, it can be divided into "100000 yuan version" and "limited100000 yuan version". Among them, the duty-free price of "100000 Yuan Edition" can exceed100000 Yuan, while the duty-free price of "100000 Yuan Limited Edition" cannot exceed100000 Yuan. In daily work, we should pay attention to the distinction.
As far as the qualification of issuing invoices is concerned, it can be mainly divided into two types: tax agent issuing and self-issuing
Tax agency
When some legal entities or individuals are not qualified to issue invoices, they can go to the tax bureau to issue invoices, which is a tax agent. (The competent tax authorities are required to pay taxes on the spot when issuing them on their behalf; If the invoice is invalid, the tax refund process is complicated and the cycle is long. Therefore, entrepreneurs are advised to carefully check the billing information and customer billing needs. )
Self-invoicing
When an enterprise is registered, it can apply for tax-controlled invoicing and is eligible to issue invoices. After that, the company will be equipped with computers and stylus printers, and then it can start to invoice itself.
It is generally suggested that as long as the company has business income, it should apply for the qualification of invoicing as soon as possible and invoice itself.
Special VAT invoices must be issued in accordance with the following provisions:
1, fill in all items, and fill in all copies at one time. The content and amount of the two copies are the same.
2, clear handwriting, shall not be altered. If it is filled in incorrectly, a special invoice shall be issued separately, and the words "filled in incorrectly and invalid" shall be marked on the wrong special invoice. If the special invoice is invalid after being issued because the buyer did not ask for it, it should also be treated as an error.
3. Invoices and deduction forms shall be affixed with the special seal for unit invoices, and no other financial seals shall be affixed. According to the different versions of the special invoice, affix the special financial seal or invoice seal in the lower left corner or lower right corner of the special invoice to cover the column of "billing unit". The special seal for invoices uses red inkpad.
4. When taxpayers issue special invoices, they must affix the column of special invoice sales unit in advance. Don't fill in the column of "sales unit" manually. If it is filled in manually, it is a special invoice that is not issued according to the regulations, and the buyer shall not use it as a tax deduction certificate. Special invoice sales unit column is stamped with blue inkpad.
5. When issuing special invoices, the word "RMB" must be stamped before the total amount (in figures) in the columns of "Amount" and "Tax".
The names of the buyer and the seller must be filled in in detail and not abbreviated. If the company name is long, you can fill in the "Name" column in two lines, and if necessary, you can draw the upper and lower horizontal lines of the column.
6. If the goods are returned, the sales discount will receive the deduction coupons and invoices from the buyer.
7. In addition to the taxpayer's special financial seal, the special invoice issued by the tax authorities must also be stamped with the special VAT invoice issued by the tax authorities. The special seal is stamped in the middle of the bottom of the special invoice, using red inkpad. If the above seal is not affixed, the buyer shall not use it as a deduction voucher.
8. Special invoices shall not be issued for use.
References:
Baidu Encyclopedia-VAT Invoice
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