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2020年上半年實施的發票規定你都知道嗎?

發布時間:2020-11-21 13:49:15   點擊:次 來源:http://www.781327.tw

一、2020年2月1日起,所有小規模納稅人均可選擇自開專票
1、 From February 1, 2020, all small-scale taxpayers can choose to issue their own special bills
1.所有小規模的納稅人都可以選擇使用稅控盤自行開具增值稅專用發票。
1. All small-scale taxpayers can choose to use the tax control panel to issue VAT special invoices by themselves.
2.選擇自行開具增值稅發票的小規模納稅人將無法向電子稅局申請代開專用發票。需要注意的是,從事貨物運輸行業的小規模納稅人可以自行選擇是否開具增值稅專用發票;如果他們不選擇自己開具增值稅發票,則可以繼續向稅務局申請代其開具發票。
2. Small scale taxpayers who choose to issue VAT invoice by themselves will not be able to apply to e-tax Bureau for issuing special invoice. It should be noted that small-scale taxpayers engaged in the freight transportation industry can choose whether to issue special VAT invoices by themselves; if they do not choose to issue VAT invoices themselves, they can continue to apply to the tax bureau for issuing invoices on their behalf.
3.選擇自行發行特殊票來出售所獲得的房地產的小規模納稅人也可以自行發行特殊票,稅務局將不再代為發行。
3. Small scale taxpayers who choose to issue their own special bills to sell the acquired real estate can also issue special bills themselves, and the tax bureau will not issue them on their behalf.
二、從2020年2月1日起,將有新的增值稅異常進項發票證明和扣除管理規定
2、 From February 1, 2020, there will be new regulations on the management of VAT abnormal input invoice certification and deduction
(一)納稅人丟失、被盜稅控設備中的還未開具的空白發票或已經開具但是未上傳的增值稅專用發票。
(1) The blank invoice that has not been issued or the VAT special invoice that has been issued but has not been uploaded in the tax control equipment lost or stolen by the taxpayer.
(二)在稅務系統已經是非正常納稅人的,未向稅務機關申報增值稅或有偷逃稅款的增值稅專票。
(2) Those who are already abnormal taxpayers in the tax system have not declared VAT to the tax authorities or have special VAT tickets for tax evasion.
濟南大眾汽車保養
(三)在增值稅發票管理系統稽核比對顯示“比對不符”“缺聯”“作廢”的增值稅專用發票。
(3) In the VAT invoice management system, the special VAT invoice with "inconsistent comparison", "missing copy" and "void" is checked and compared.
(四)經稅務局發現,納稅人存在涉嫌虛開增值稅專用發票、未按規定繳納增值稅等情形的。
(4) It is found by the tax bureau that the taxpayer is suspected of falsely issuing special VAT invoices and failing to pay VAT as required.
三,特殊票已包含在異常憑證的范圍內并按以下方式處理
3、 The special ticket has been included in the scope of the abnormal voucher and is handled as follows
(1)未經核銷的特殊增值稅專用發票不能申報抵扣。除非另有說明,那些已經抵扣增值稅的需要進行進項稅的轉出。
(1) Special VAT invoices without verification and verification cannot be applied for deduction. Unless otherwise specified, those who have already deducted VAT need to transfer out input tax.
(2)尚未進行申報出口退稅或者已申報但是出口退稅還沒有辦理的,除另有規定外,暫時不允許辦理出口退稅。
(2) If an export tax rebate has not been declared or has been declared but has not yet been applied for, it is not allowed to apply for export tax refund for the time being, unless otherwise stipulated.
四、從2020年3月1日開始,扣稅憑證不再有確認期限
4、 Starting from March 1, 2020, the tax deduction voucher will no longer have a confirmation period
對于在2017.1.1或之后獲增值稅專用發票的一般納稅人,海關繳款書,機動車銷售統一發票、公路通行的增值稅電子普通發票將不需要在在360天內進行認證抵扣。如果認證期已到期,在2020年3月1日之后仍可以在認證平臺上扣除認證費用。
For general taxpayers who obtain VAT special invoice on or after January 1, 2017, customs payment certificate, unified invoice for motor vehicle sales and electronic ordinary VAT invoice for highway traffic will not need to be certified and deducted within 360 days. If the certification period has expired, the certification fee can still be deducted from the certification platform after March 1, 2020.
一般納稅人在2016.12.31或之前獲得的增值稅專用發票,海關繳款書,機動車銷售統一發票、公路通行的增值稅電子普通發票已超過認證確認期。盡管認證期已過,但它們仍可以滿足相關條件。繼續扣除進項稅。
The special VAT invoice, customs payment certificate, uniform invoice of motor vehicle sales and electronic ordinary invoice of value-added tax obtained by general taxpayers on or before December 31, 2016 have exceeded the period of certification and confirmation. Although the certification period has passed, they can still meet the relevant conditions. Continue to deduct input tax.
5.從2020年5月6日起,收費公路收費電子賬單“多次通過,一經匯總”認證扣除增值稅
5. From May 6, 2020, the value-added tax will be deducted from the electronic bill of toll road "passed many times, once summarized"
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