增值稅納稅申報(bào)比對(duì)管理操作規(guī)程

1、增值稅納稅申報(bào)比對(duì)管理操作規(guī)程增值稅納稅申報(bào)比對(duì)管理操作規(guī)程主講人：邱詩(shī)琦主講人：邱詩(shī)琦 加強(qiáng)和規(guī)范增值稅納稅申報(bào)比對(duì)管理 提高申報(bào)質(zhì)量 優(yōu)化納稅服務(wù)必要性必要性出臺(tái)出臺(tái)增值稅納稅申報(bào)比對(duì)管理操作規(guī)程（試行）增值稅納稅申報(bào)比對(duì)管理操作規(guī)程（試行）申報(bào)比對(duì)管理是指稅務(wù)機(jī)關(guān)以信息化為依托，通過(guò)優(yōu)化整合現(xiàn)有征管信息資源，對(duì)增值稅納稅申報(bào)信息進(jìn)行票表稅比對(duì)，并對(duì)比對(duì)結(jié)果進(jìn)行相應(yīng)處理。申報(bào)比對(duì)管理是什么？申報(bào)比對(duì)管理是什么？123增值稅申報(bào)比對(duì)增值稅申報(bào)比對(duì)信息范圍信息范圍增值稅納稅申報(bào)表及其附列資料信息增值稅納稅申報(bào)表及其附列資料信息增值稅一般納稅人和小規(guī)模納稅人增值稅一般納稅人和小規(guī)模納稅人開(kāi)具的增

2、值稅發(fā)票信息開(kāi)具的增值稅發(fā)票信息增值稅一般納稅人增值稅一般納稅人取得的進(jìn)項(xiàng)抵扣憑證信息取得的進(jìn)項(xiàng)抵扣憑證信息456納稅人稅款入庫(kù)信息納稅人稅款入庫(kù)信息增值稅優(yōu)惠備案信息增值稅優(yōu)惠備案信息比對(duì)所需的其他信息比對(duì)所需的其他信息納稅申報(bào)比對(duì)內(nèi)容納稅申報(bào)比對(duì)內(nèi)容表表表表比對(duì)比對(duì)票表票表比對(duì)比對(duì)表稅表稅比對(duì)比對(duì)指申報(bào)表表內(nèi)、表間邏輯關(guān)系比對(duì)指各類(lèi)發(fā)票、憑證、備案資格等信息與申報(bào)表進(jìn)行比對(duì)指納稅人當(dāng)期申報(bào)的應(yīng)納稅款與當(dāng)期的實(shí)際入庫(kù)稅款進(jìn)行比對(duì)一般納稅人申報(bào)票表比對(duì)規(guī)則一般納稅人申報(bào)票表比對(duì)規(guī)則銷(xiāo)項(xiàng)比對(duì)銷(xiāo)項(xiàng)比對(duì)專(zhuān)用發(fā)票比對(duì)專(zhuān)用發(fā)票比對(duì)進(jìn)項(xiàng)比對(duì)進(jìn)項(xiàng)比對(duì)特殊規(guī)則比對(duì)特殊規(guī)則比對(duì)普通發(fā)票比對(duì)普通發(fā)票比對(duì)備案資格比

3、對(duì)備案資格比對(duì)非輔導(dǎo)期一般納稅人的進(jìn)項(xiàng)稅額比對(duì)非輔導(dǎo)期一般納稅人的進(jìn)項(xiàng)稅額比對(duì)輔導(dǎo)期一般納稅人的進(jìn)項(xiàng)稅額比對(duì)輔導(dǎo)期一般納稅人的進(jìn)項(xiàng)稅額比對(duì)白名單企業(yè)白名單企業(yè)差額征收比對(duì)差額征收比對(duì)其他數(shù)據(jù)監(jiān)控比對(duì)其他數(shù)據(jù)監(jiān)控比對(duì)銷(xiāo)項(xiàng)對(duì)比銷(xiāo)項(xiàng)對(duì)比當(dāng)期開(kāi)具發(fā)票（不包含不征稅項(xiàng)目發(fā)票、收購(gòu)發(fā)票）的金額、稅額合計(jì)數(shù)應(yīng)小于或者等于當(dāng)期申報(bào)的銷(xiāo)售額、稅額合計(jì)數(shù)。非出口企業(yè)的納稅人當(dāng)期申報(bào)的免稅銷(xiāo)售額大于零的，應(yīng)有減免稅備案信息。1銷(xiāo)項(xiàng)比對(duì)銷(xiāo)項(xiàng)比對(duì)專(zhuān)用發(fā)票比對(duì)專(zhuān)用發(fā)票比對(duì)普通發(fā)票比對(duì)普通發(fā)票比對(duì)備案資格比對(duì)備案資格比對(duì)新系統(tǒng)采集的專(zhuān)用發(fā)票（含增值稅專(zhuān)用發(fā)票、機(jī)動(dòng)車(chē)銷(xiāo)新系統(tǒng)采集的專(zhuān)用發(fā)票（含增值稅專(zhuān)用發(fā)票、機(jī)動(dòng)車(chē)銷(xiāo)售統(tǒng)一發(fā)

4、票，下同）銷(xiāo)項(xiàng)金額、稅額匯總數(shù)與申報(bào)表錄售統(tǒng)一發(fā)票，下同）銷(xiāo)項(xiàng)金額、稅額匯總數(shù)與申報(bào)表錄入的專(zhuān)用發(fā)票銷(xiāo)售額、稅額數(shù)據(jù)進(jìn)行比對(duì)。入的專(zhuān)用發(fā)票銷(xiāo)售額、稅額數(shù)據(jù)進(jìn)行比對(duì)。增值稅普通發(fā)票（包括增值稅普通發(fā)票折疊、增值稅普增值稅普通發(fā)票（包括增值稅普通發(fā)票折疊、增值稅普通發(fā)票卷票、增值稅電子普通發(fā)票）及其他普通發(fā)票銷(xiāo)通發(fā)票卷票、增值稅電子普通發(fā)票）及其他普通發(fā)票銷(xiāo)售金額、稅額匯總數(shù)與申報(bào)表錄入的普通發(fā)票銷(xiāo)售額、售金額、稅額匯總數(shù)與申報(bào)表錄入的普通發(fā)票銷(xiāo)售額、稅額數(shù)據(jù)進(jìn)行比對(duì)。稅額數(shù)據(jù)進(jìn)行比對(duì)。（1 1）免稅資格備案；（）免稅資格備案；（2 2）即征即退備案。）即征即退備案。進(jìn)項(xiàng)比對(duì)進(jìn)項(xiàng)比對(duì)2 非輔導(dǎo)期一

5、般納稅人的進(jìn)項(xiàng)稅額比對(duì)（1）本期認(rèn)證（包括選擇確認(rèn)，下同）的專(zhuān)用發(fā)票抵扣聯(lián)進(jìn)項(xiàng)金額、稅額匯總數(shù)與增值稅納稅申報(bào)表附列資料（二）（以下簡(jiǎn)稱(chēng)附列資料二）中第2行“本期認(rèn)證相符且本期申報(bào)抵扣”中所填列的進(jìn)項(xiàng)金額、稅額匯總數(shù)比對(duì)。進(jìn)項(xiàng)比對(duì)進(jìn)項(xiàng)比對(duì) 非輔導(dǎo)期一般納稅人的進(jìn)項(xiàng)稅額比對(duì)（2）附列資料二中第3行“前期認(rèn)證相符且本期申報(bào)抵扣”數(shù)據(jù)比對(duì)。（3）本期稽核系統(tǒng)比對(duì)相符的海關(guān)進(jìn)口增值稅專(zhuān)用繳款書(shū)稅額與附列資料二中第5行“海關(guān)進(jìn)口增值稅專(zhuān)用繳款書(shū)”的“稅額”項(xiàng)數(shù)據(jù)比對(duì)。進(jìn)項(xiàng)比對(duì)進(jìn)項(xiàng)比對(duì) 非輔導(dǎo)期一般納稅人的進(jìn)項(xiàng)稅額比對(duì)（4）納稅人填報(bào)農(nóng)產(chǎn)品核定扣除增值稅進(jìn)項(xiàng)稅額計(jì)算表（匯總表）的，本期允許抵扣農(nóng)產(chǎn)品增值稅

6、進(jìn)項(xiàng)稅額合計(jì)數(shù)與附列資料二中第6行“農(nóng)產(chǎn)品收購(gòu)發(fā)票或者銷(xiāo)售發(fā)票”的“稅額”項(xiàng)數(shù)據(jù)比對(duì)。進(jìn)項(xiàng)比對(duì)進(jìn)項(xiàng)比對(duì) 非輔導(dǎo)期一般納稅人的進(jìn)項(xiàng)稅額比對(duì)（5）本期取得的代扣代繳稅收繳款憑證上注明的增值稅稅額匯總數(shù)與附列資料二中第7行“代扣代繳稅收繳款憑證”的“稅額”項(xiàng)數(shù)據(jù)比對(duì)。進(jìn)項(xiàng)比對(duì)進(jìn)項(xiàng)比對(duì) 非輔導(dǎo)期一般納稅人的進(jìn)項(xiàng)稅額比對(duì)（6）本期取得的出口貨物轉(zhuǎn)內(nèi)銷(xiāo)證明上注明的進(jìn)項(xiàng)稅額匯總數(shù)與附列資料二第11行“外貿(mào)企業(yè)進(jìn)項(xiàng)稅額抵扣證明”的稅額進(jìn)行比對(duì)。進(jìn)項(xiàng)比對(duì)進(jìn)項(xiàng)比對(duì) 非輔導(dǎo)期一般納稅人的進(jìn)項(xiàng)稅額比對(duì)（7）本期開(kāi)具紅字增值稅專(zhuān)用發(fā)票信息表（以下簡(jiǎn)稱(chēng)信息表）上開(kāi)具的需做進(jìn)項(xiàng)稅額轉(zhuǎn)出的“稅額”欄匯總數(shù)據(jù)與附列資料二中第2

7、0行“紅字專(zhuān)用發(fā)票信息表注明的進(jìn)項(xiàng)稅額”的“稅額”數(shù)據(jù)比對(duì)。進(jìn)項(xiàng)比對(duì)進(jìn)項(xiàng)比對(duì) 非輔導(dǎo)期一般納稅人的進(jìn)項(xiàng)稅額比對(duì)（8）附列資料二第13行到第23行“進(jìn)項(xiàng)稅額轉(zhuǎn)出額”各行數(shù)據(jù)比對(duì)。進(jìn)項(xiàng)比對(duì)進(jìn)項(xiàng)比對(duì) 輔導(dǎo)期一般納稅人的進(jìn)項(xiàng)稅額比對(duì)（1）附列資料二第3行“前期認(rèn)證相符且本期申報(bào)抵扣”份數(shù)、金額、稅額與本期稽核系統(tǒng)比對(duì)相符的專(zhuān)用發(fā)票抵扣聯(lián)數(shù)據(jù)進(jìn)行比對(duì)。（2）輔導(dǎo)期一般納稅人的其他規(guī)則與非輔導(dǎo)期一般納稅人進(jìn)項(xiàng)稅額比對(duì)其他規(guī)則內(nèi)容一致。進(jìn)項(xiàng)比對(duì)進(jìn)項(xiàng)比對(duì)特殊規(guī)則比對(duì)特殊規(guī)則比對(duì)3列入白名單的納稅人，表表比對(duì)、票表比對(duì)、表稅比對(duì)的規(guī)則，可由主管稅務(wù)機(jī)關(guān)單戶(hù)或批量進(jìn)行設(shè)置。不設(shè)置比對(duì)規(guī)則的白名單納稅人，核心征管系統(tǒng)直接給予稅控系統(tǒng)解鎖標(biāo)志。設(shè)置比