As for the components of the invoice content, the special VAT invoice divides the face amount into two parts, and the cross-checking relationship is "amount+tax amount = total price tax", in which "amount * tax rate = tax amount". Since ordinary invoices do not have the function of deducting input tax, it is not necessary to issue price tax separately, but only the total price tax as "amount". In addition, there are differences in other aspects, such as: special VAT invoices should indicate the tax registration numbers of buyers and sellers, and so on. These differences are caused by the deduction function of special VAT invoices.
For example, if a taxpayer sells a batch of goods, and the price is 1 17000 yuan, and the VAT rate is 17%, then:
1. When issuing the special VAT invoice, the amount is 100000 yuan, the tax rate is 17%, the tax amount is 17000 yuan, and the total price tax is 1 17000 yuan;
2. When issuing an ordinary invoice, the amount is 1 17000 yuan.
No matter what kind of invoice the seller issues, it shall pay the VAT output tax of17,000 yuan. In addition, the seller must issue a special VAT invoice according to the tax law. For some special businesses, special invoices for value-added tax cannot be issued according to law, and only ordinary invoices can be issued.
For the buyer:
1. If ordinary invoices are obtained, 1 17000 yuan shall be fully included in the cost of relevant assets, and the input tax shall not be deducted;
2. If a special VAT invoice is obtained,100,000 yuan will be included in the cost of relevant assets, and it is allowed to declare the deduction of input tax170,000 yuan (except for items that cannot be deducted according to the tax law).
What should the finance of enterprise VAT or VAT invoice do? Sales of goods need to issue VAT invoices.
Pay value-added tax according to the tax amount of complimentary tickets.
VAT invoices can only be issued by ordinary taxpayers.
An enterprise refused to replace the VAT invoice. If the fault lies in enterprise A, he has no reason to refuse to issue a new invoice. The specific solutions are as follows:
1. If the billing date has passed the current month, take his VAT invoice to your local IRS to issue a proof that the invoice cannot be deducted.
2. Require Enterprise A to issue a red-ink invoice with this certificate, and then issue a formal invoice.
3. If the invoice is in the current month, just take the invoice and ask Enterprise A to void it and re-open it.
If enterprise A refuses to issue it, it can complain to the tax authorities where enterprise A is located.
Can an enterprise issue its own VAT invoice when selling old fixed assets? Enterprises selling old fixed assets can issue VAT invoices by themselves, but only ordinary VAT invoices can be issued, not special VAT invoices.
According to document No.90 [2009] of Guoshuihan, ordinary taxpayers who sell their used fixed assets, according to document No.2008170 and document No.9 of Caishui [2009], apply the simple method to collect VAT at a rate of 4%, and should issue ordinary invoices instead of special VAT invoices.
Therefore, since July 1 2004, general taxpayers who sell self-used fixed assets purchased or made by themselves before the expansion of the scope of VAT deduction in this area will be charged with VAT at a reduced rate of 2% according to the simple method, and will issue ordinary invoices, and may not issue special invoices for VAT.
For an enterprise and company, what is a VAT invoice? For an enterprise and a company, VAT invoice is the basis of legal and effective business behavior obtained in the course of business operation.
To put it bluntly, it proves that you are in business.
Whether the purchase of VAT invoices is a punishment for accountants or an enterprise as a legal person depends on the nature. If you know the truth of the matter and do it on purpose, you will usually be punished according to the amount of tickets purchased. In this case, there will be the possibility of criminal detention. If you get the invoice without knowing it, this nature will be different. Is the behavior of the unit, directly punish the unit and the legal representative or person in charge of the operation. According to what you said, it seems to be intentional, and the situation is more serious.
What enterprises open books and what enterprises issue VAT invoices are now called VAT invoices.
The name of the coupon is: VAT ordinary invoice (coupon),
It is suitable for non-ordinary taxpayers, such as restaurants, gas stations, supermarkets and department stores. And it's best to buy it separately? Intelligent invoicing machine? Please refer to Baidu's experience for the specific distribution process.
(How to issue a roll invoice _ Baidu Experience
:jingyan . Baidu ./article/2 158 17f 7b 594 e 7 1 EDA 1423 16。 )
Flat push tickets are also divided into: ordinary VAT invoices and special VAT invoices.
The tax rate is different, and only the enterprise itself is a general taxpayer can issue special invoices;
You need to buy a computer and a special pin printer to distribute it.
Can an enterprise open a real estate VAT invoice when buying a house? As a seller, it can't issue VAT invoices because it doesn't have and logically doesn't need VAT invoices.
Please clarify the meaning of "VAT invoice" first.
The fixed assets purchased by this enterprise in 2008 have been accounted for. Can the VAT invoice obtained in 2009 be deducted? Fixed assets cannot be deducted from value-added tax.
There are two kinds of VAT invoices for service-oriented enterprises: special VAT invoices and ordinary VAT invoices. Ordinary invoices are inherently non-deductible, and special invoices must be obtained by general VAT taxpayers. So, your problem is not a problem at all. Obtaining invoices is the basis to prove the transaction facts and the voucher to enter accounts, and tax deduction is only one of the incidental functions.