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增值税开票不能任性 四项细节需要关注

2016-9-18 12:10| 发布者: 会计小编| 查看: 322| 评论: 0

摘要: 增值税发票开具友情提示一、“购买方”栏填开要求开具增值税专用发票的,需将购买方的4项信息(“名称”、“纳税人识别号”、“地址、电话”、“开户行及账号”)全部填写完整??咴鲋邓捌胀ǚ⑵钡?,如购买方为企 ...

增值税发票开具友情提示


一、“购买方”栏填开要求


开具增值税专用发票的,需将购买方的4项信息(“名称”、“纳税人识别号”、“地址、电话”、“开户行及账号”)全部填写完整。


开具增值税普通发票的,如购买方为企业、非企业性单位(有纳税人识别号)和个体工商户,购买方栏的“名称”、“纳税人识别号”为必填项,其他项目可根据实际需要填写;购买方为非企业性单位(无纳税人识别号)和消费者个人的,“名称”为必填项,其他项目可根据实际需要填写。


二、“货物或应税劳务、服务名称”栏填开要求


自2016年5月1日起,纳入新系统推行范围的试点纳税人及新办增值税纳税人,应使用新系统选择相应的编码开具增值税发票。纳税人可预先在新系统内对编码进行初始化设置,开具发票时,带有税收编码的增值税发票票面不作调整,票面中不打印税收编码,税收编码随开票信息一并上传税务机关。


三、“金额”和“价税合计”栏填开要求


纳税人开具增值税发票时“金额”栏应填写不含税金额。纳税人在开具增值税发票时,如不能准确换算不含税金额,可选择“含税金额”选项填入收取的含税收入,开票系统自动换算为不含税金额,“价税合计”栏为系统自动算出,不能人工修改,应等于含税收入。


四、其他栏次填开要求


“规格型号”、“单位”、“数量”、“单价”栏可按实际业务填写,无此项目可不填?!笆湛钊恕?、“复核”栏可按实际需要填写,“开票人”栏为必填项,“销售方(章)”栏应加盖发票专用章。


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