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分歧情况下的发票丧失处置办法?

2016-12-02

  分歧情况下的发票丧失处置办法?

  Differences of invoice loss disposal method?

  据说你又弄丢了发票?

  You are said to have lost the invoice?

  发票丧失是日常工作中最罕见的成绩,却也是让管帐最头疼的事儿,究竟如何来处置,凭甚么来入账呢?小编特地收拾分歧情况下的发票丧失处置办法,赶快学起来!济南代办公司注册

  Invoice lost is the most rare achievement in daily work, but also let the most headache thing tube account, how to deal with, with what to enter an item in an account? Small make up specially to tidy up differences invoice lost under the circumstance of disposal method, quickly to learn! Jinan company registration agents

  丧失已开具的增值税公用发票

  Loss of utility VAT invoices have been issued

  依据《国度税务总局关于简化增值税发票领用和应用程序有关成绩的通知布告》(国度税务总局通知布告2014年第19号)第三条划定:

  In accordance with the state administration of taxation on simplifying VAT invoice recipients and application about the achievement notice "(the state administration of taxation to inform the 19 2014) article 3 defined:

  1、丧失已开具公用发票的发票联和抵扣联

  1, the loss has drawn public invoice invoice and deducting form

  (1)一样平常征税人丧失已开具公用发票的发票联和抵扣联,假如丧失前已认证符合的,购买方可凭销售方供给的响应公用发票记账联复印件及销售方主管税务构造出具的《丧失增值税公用发票已报税证明单》,如下统称《证明单》),作为增值税出项税额的抵扣凭据。

  (1) the taxman as usual loss has drawn public invoice invoice and shall, if the loss of former certified conform to, buy before by sellers supply response public invoice billing al copies issued by the competent tax structure and a sale "the loss of utility VAT invoices have tax certificate", the following a general designation "certificate"), as the new VAT tax deduction credentials.

  (2)一样平常征税人丧失已开具公用发票的发票联和抵扣联,假如丧失前未认证的,购买方凭销售方供给的响应公用发票记账联复印件停止认证,认证符合的可凭公用发票记账联复印件及销售方主管税务构造出具的《证明单》,作为增值税出项税额的抵扣凭据。公用发票记账联复印件和《证明单》保存备查。

  (2) the taxman loss has drawn public invoice as usual and deducting form, the invoice if no certification before the loss, the buyer by the sellers supply the response of the public invoice billing certified copy stop, copy of certification in accordance with but by common invoice billing league and sellers "certificate" issued by the competent tax structure of a new VAT tax deduction credentials. Public copy of the invoice billing league and "certificate" to save for future reference.

  2、丧失已开具公用发票的抵扣联

  2, loss of utility invoices shall be issued

  (1)一样平常征税人丧失已开具公用发票的抵扣联,假如丧失前已认证符合的,可应用公用发票发票联复印件保存备查。

  (1) the taxman as usual loss has drawn public invoice deducting form, if prior to the loss of certification in accordance with, can be used public invoice invoice copy to save for future reference.

  (2)一样平常征税人丧失已开具公用发票的抵扣联,假如丧失前未认证的,可应用公用发票发票联认证,公用发票发票联复印件保存备查。

  (2) the taxman as usual loss has drawn public invoice deducting form, if no certification before loss, can be used public invoice invoice certification, common invoice invoice copy to save for future reference.

  3、丧失已开具公用发票的发票联

  3, the loss of union has drawn public invoice invoice

  一样平常征税人丧失已开具公用发票的发票联,可将公用发票抵扣联作为记账凭据,公用发票抵扣联复印件保存备查。济南代办公司注册

  As usual taxman loss has drawn public invoice invoice, utility invoices shall be as a proof of charge to an account, can be common invoice copy shall be kept for future reference. Jinan company registration agents

  丧失空缺增值税公用发票

  Loss of vacancy utility VAT invoices

  依据《中华人民共和国发票管理办法实施细则》(国度税务总局令第25号)第三十一条划定:应用发票的单元和小我该当妥当保存发票。产生发票丧失情况时,该当于发明丧失当日书面报告税务构造,并登报申明撤消。

  According to the law of the People's Republic of China on implementing rules for the measures for the management of invoices (order no. 25 of the state administration of taxation) article 31 defined: application of invoice unit and the ego should properly keep the invoice. Produce loss of invoices, tax structure should submit a written report on the day of loss of invention, and declared to withdraw.

  另,依据《国度税务总局关于被盗、丧失增值税公用发票有关成绩的通知布告》(国度税务总局通知布告2016年第50号)划定:为便利征税人,税务总局决议撤消征税人的增值税公用发票产生被盗、丧失机必需统一在《中国税务报》上登载“遗失申明”的划定。

  Another, according to the state administration of taxation about the theft, loss of utility VAT invoices about the achievement notice "(the state administration of taxation to inform the 50 (2016) defined: to facilitate the taxman, total bureau of wu of tax of resolution undo the taxman utility VAT invoices have stolen, the loss of machine should be unified on the Chinese tax newspaper published" lost statement "defined.

  丧失通俗发票

  Loss of popular invoice

  依据《中华人民共和国发票管理办法实施细则》(国度税务总局令第25号)第三十一条划定,应用发票的单元和小我该当妥当保存发票。产生发票丧失情况时,该当于发明丧失当日书面报告税务构造。

  According to the law of the People's Republic of China on implementing rules for the measures for the management of invoices (order no. 25 of the state administration of taxation) 31, application of invoice unit and the ego should properly keep the invoice. Produce loss of invoice, should submit a written report on the day of invention loss of tax structure.

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