VATInvoicesProcedure增值稅發(fā)票流程

Finance,SandvikAreaChina山特維克中國地區(qū)財(cái)務(wù)部StaffFinanceOrientation

-VATInvoice

員工財(cái)務(wù)培訓(xùn)–增值稅發(fā)票1VATInvoicesProcedure增值稅發(fā)票流程共21頁，您現(xiàn)在瀏覽的是第1頁!

Finance,SandvikAreaChinaStaffFinanceOrientation–VATInvoice

員工財(cái)務(wù)培訓(xùn)–增值稅發(fā)票VATBasics增值稅基礎(chǔ)知識(shí)TaxScope

納稅范圍-saleoftangiblegoods

銷售有形貨物

-provisionofprocessing,repairsandreplacementservices

提供加工,修理及修配服務(wù)

“deemedsales”:-self-consumption,freeofchargedelivery“視同銷售”–自用,免費(fèi)贈(zèng)予等2VATInvoicesProcedure增值稅發(fā)票流程共21頁，您現(xiàn)在瀏覽的是第2頁!

Finance,SandvikAreaChinaStaffFinanceOrientation–VATInvoice

員工財(cái)務(wù)培訓(xùn)–增值稅發(fā)票TaxRate

稅率-mostly17%,13%forgrain,ediblevegetableoil,coal,water,gas,booksetc

通常為17%,糧食,食用植物油,煤,水,汽,書籍等為13%-transportationinvoice,11%-運(yùn)輸為11%-smallscaletaxpayer:6%-小規(guī)模納稅人為6%

3VATInvoicesProcedure增值稅發(fā)票流程共21頁，您現(xiàn)在瀏覽的是第3頁!

Finance,SandvikAreaChinaStaffFinanceOrientation–VATInvoice

員工財(cái)務(wù)培訓(xùn)–增值稅發(fā)票TaxCalculationFormular

稅額計(jì)算公式VATpayable=OutputVATfortheperiod-InputVATfortheperiod

當(dāng)期應(yīng)納稅額=當(dāng)期銷項(xiàng)稅額-當(dāng)期進(jìn)項(xiàng)稅額一定意義上，增值稅發(fā)票意味著錢??！4VATInvoicesProcedure增值稅發(fā)票流程共21頁，您現(xiàn)在瀏覽的是第4頁!

Finance,SandvikAreaChinaStaffFinanceOrientation–VATInvoice

員工財(cái)務(wù)培訓(xùn)–增值稅發(fā)票VATIssuanceFlowchat增值稅發(fā)票開具流程Executegooddelivery&invoiceinSOPIC/Scala發(fā)貨/系統(tǒng)自動(dòng)產(chǎn)生SOPIC發(fā)票5VATInvoicesProcedure增值稅發(fā)票流程共21頁，您現(xiàn)在瀏覽的是第5頁!

Finance,SandvikAreaChinaStaffFinanceOrientation–VATInvoice

員工財(cái)務(wù)培訓(xùn)–增值稅發(fā)票VATIssuanceFlowchat增值稅發(fā)票開具流程SopicInvoicesSendto“Market”-TaxBureautoissueVATinv.去市場（稅務(wù)局）開具增值稅發(fā)票O(jiān)fficialVATInvoicesExecutegooddelivery&invoiceinSOPIC/Scala發(fā)貨/系統(tǒng)自動(dòng)產(chǎn)生SOPIC發(fā)票AutoprintSopicinvoicesinFinance自動(dòng)打印SOPIC發(fā)票6VATInvoicesProcedure增值稅發(fā)票流程共21頁，您現(xiàn)在瀏覽的是第6頁!

Finance,SandvikAreaChinaStaffFinanceOrientation–VATInvoice

員工財(cái)務(wù)培訓(xùn)–增值稅發(fā)票Note:AllinformationinVATinvoiceandEMSlabelisautooutputofSopic,JBAorScalasystem.ThereforeitisveryimportanttoensuretheinformationintheNewCustomerApplicationFormandsystemsarecorrect.注意：增值稅發(fā)票是根據(jù)Sopic,JBA或Scala里的客戶信息開具的，包括客戶資料，產(chǎn)品，數(shù)量，價(jià)格，請務(wù)必保證信息源正確；另外EMS的地址也是從系統(tǒng)里自動(dòng)打印。保證新客戶申請表己系統(tǒng)中信息的完整性和正確性是很重要的。7VATInvoicesProcedure增值稅發(fā)票流程共21頁，您現(xiàn)在瀏覽的是第7頁!

Finance,SandvikAreaChinaStaffFinanceOrientation–VATInvoice

員工財(cái)務(wù)培訓(xùn)–增值稅發(fā)票VATInvoiceRe-issuance增值稅發(fā)票重新開具重新開具增值稅發(fā)票的，必須辦理“開具紅字增值稅專用發(fā)票通知書”（以下簡稱通知書）。增值稅發(fā)票開具并寄給客戶后，因各種原因要求我司重新開具時(shí)1.若客戶還沒有抵扣增值稅并在發(fā)票認(rèn)證期內(nèi)（90天），客戶向我司提供拒收發(fā)票的說明蓋好公章，連同發(fā)票原件一起寄回給我司。我司收到后，銷售內(nèi)勤填寫“情況說明”，并在“情況說明”和發(fā)票復(fù)印件（發(fā)票聯(lián)和抵扣聯(lián)）上加蓋公章。財(cái)務(wù)再據(jù)此填寫“開具紅字增值稅專用發(fā)票申請單”（以下簡稱申請單），遞交稅務(wù)局開具“通知書”。

2.如果客戶已抵扣增值稅，客戶須要到其稅務(wù)局辦理“通知書”，并將“通知書”原件和“申請單”的復(fù)印件寄給我司。8VATInvoicesProcedure增值稅發(fā)票流程共21頁，您現(xiàn)在瀏覽的是第8頁!

Finance,SandvikAreaChinaStaffFinanceOrientation–VATInvoice

員工財(cái)務(wù)培訓(xùn)–增值稅發(fā)票9VATInvoicesProcedure增值稅發(fā)票流程共21頁，您現(xiàn)在瀏覽的是第9頁!

Finance,SandvikAreaChinaStaffFinanceOrientation–VATInvoice

員工財(cái)務(wù)培訓(xùn)–增值稅發(fā)票VATInvoiceRe-issuance增值稅發(fā)票重新開具A用戶信息錯(cuò)誤：退票，并附上正確開票信息，同時(shí)通知inside更新Sopic信息

B退純退貨，退票，開具紅字發(fā)票給用戶

換貨等值換貨1.退票，開具紅字發(fā)票和換貨發(fā)票2.不退票，換貨不開發(fā)票

不等值換貨1.換貨<退貨，必須退票，開具紅字發(fā)票和換貨發(fā)票2.換貨>退貨1)退票，開具紅字發(fā)票和換貨發(fā)票2)不退票，開具換貨差額發(fā)票10VATInvoicesProcedure增值稅發(fā)票流程共21頁，您現(xiàn)在瀏覽的是第10頁!

Finance,SandvikAreaChinaStaffFinanceOrientation–VATInvoice

員工財(cái)務(wù)培訓(xùn)–增值稅發(fā)票11VATInvoicesProcedure增值稅發(fā)票流程共21頁，您現(xiàn)在瀏覽的是第11頁!

Finance,SandvikAreaChinaStaffFinanceOrientation–VATInvoice

員工財(cái)務(wù)培訓(xùn)–增值稅發(fā)票LossofVATInvoice增值稅發(fā)票遺失Iftheinvoicedateisolderthan90days,no"CertificateofVATPaidandReported“canbeapplied.WeshallprovidewiththecustomeracopyoftheVATinvoiceinourrecordsandstampitwithourofficialfinancialchop,whichshallbesubstantialvoucherfortheirpayment.若發(fā)票日期超過90天，稅務(wù)局不予辦理“已抄報(bào)稅證明”。在不能提供"已抄報(bào)稅證明"的情況下，我們可為客戶提供我方增值稅發(fā)票記錄的復(fù)印件，并加蓋有效財(cái)務(wù)章，該復(fù)印件應(yīng)可作為客戶付款的有效憑證。12VATInvoicesProcedure增值稅發(fā)票流程共21頁，您現(xiàn)在瀏覽的是第12頁!

Finance,SandvikAreaChinaStaffFinanceOrientation–VATInvoice

員工財(cái)務(wù)培訓(xùn)–增值稅發(fā)票VATInvoice

增值稅發(fā)票

增值稅是增值稅一般納稅人銷售貨物或者提供應(yīng)稅勞務(wù)開具的發(fā)票是購買方支付增值稅額并可按照增值稅有關(guān)規(guī)定據(jù)以抵扣增值稅進(jìn)項(xiàng)稅額的憑證下列情形不得開具專用發(fā)票:-向消費(fèi)者銷售應(yīng)稅項(xiàng)目

-銷售免稅項(xiàng)目-報(bào)關(guān)出口的貨物、境外銷售-集體福利或個(gè)人消費(fèi)

-無償贈(zèng)送

-轉(zhuǎn)讓無形資產(chǎn)或銷售不動(dòng)產(chǎn)13VATInvoicesProcedure增值稅發(fā)票流程共21頁，您現(xiàn)在瀏覽的是第13頁!

Finance,SandvikAreaChinaStaffFinanceOrientation–VATInvoice

員工財(cái)務(wù)培訓(xùn)–增值稅發(fā)票VATIssuanceFlowchat增值稅發(fā)票開具流程Executegooddelivery&invoiceinSOPIC/Scala發(fā)貨/系統(tǒng)自動(dòng)產(chǎn)生SOPIC發(fā)票SopicInvoicesAutoprintSopicinvoicesinFinance自動(dòng)打印SOPIC發(fā)票14VATInvoicesProcedure增值稅發(fā)票流程共21頁，您現(xiàn)在瀏覽的是第14頁!

Finance,SandvikAreaChinaStaffFinanceOrientation–VATInvoice

員工財(cái)務(wù)培訓(xùn)–增值稅發(fā)票VATIssuanceFlowchat增值稅發(fā)票開具流程Sopic/ScalaInvoicesOfficialVATInvoicesVATInv.&Sopic/ScalaInv.EMSVATInvoicetoCustomer增值稅發(fā)票EMS寄給用戶Sendto“Market”-TaxBureautoissueVATinv.去市場（稅務(wù)局）開具增值稅發(fā)票Executegooddelivery&invoiceinSOPIC/Scala發(fā)貨/系統(tǒng)自動(dòng)產(chǎn)生SOPIC發(fā)票AutoprintSopicinvoicesinFinance自動(dòng)打印SOPIC發(fā)票系統(tǒng)發(fā)票產(chǎn)生后，增值稅發(fā)票將在2個(gè)工作日內(nèi)寄出!15VATInvoicesProcedure增值稅發(fā)票流程共21頁，您現(xiàn)在瀏覽的是第15頁!

Finance,SandvikAreaChinaStaffFinanceOrientation–VATInvoice

員工財(cái)務(wù)培訓(xùn)–增值稅發(fā)票VATInvoiceRe-issuance增值稅發(fā)票重新開具ReasonstoapplyforVATInvoicereissuance:增值稅發(fā)票重新開具的原因：-GoodsReturn\Replacement退換貨-Wrongcustomerinformation客戶信息錯(cuò)誤-Others其他NoteVATInvoice’svalidtermis90days.注意增值稅發(fā)票有效期為90天。發(fā)票重新開具需填寫“增值稅發(fā)票重新開具申請表”。VATInvoiceRe-issuanceApplicationFormshallbefilledin.

16VATInvoicesProcedure增值稅發(fā)票流程共21頁，您現(xiàn)在瀏覽的是第16頁!

Finance,SandvikAreaChinaStaffFinanceOrientation–VATInvoice

員工財(cái)務(wù)培訓(xùn)–增值稅發(fā)票17VATInvoicesProcedure增值稅發(fā)票流程共21頁，您現(xiàn)在瀏覽的是第17頁!

Finance,SandvikAreaChinaStaffFinanceOrientation–VATInvoice

員工財(cái)務(wù)培訓(xùn)–增值稅發(fā)票18VATInvoicesProcedure增值稅發(fā)票流程共21頁，您現(xiàn)在瀏覽的是第18頁!

Finance,SandvikAreaChinaStaffFinanceOrientation–VATInvoice

員工財(cái)務(wù)培訓(xùn)–增值稅發(fā)票LossofVATInvoice增值稅發(fā)票遺失ItisnotallowedtoreissuetheVATinvoiceiftheoriginaloneislost.增值稅發(fā)票遺失后，稅務(wù)局不允許重新開具。Iftheinvoicedateiswithin90days,wecanapplyfor"CertificateofVATPaidandReported“whichcanberegardedasoriginalVATinvoiceforbookingandinputtaxdeductionpurposes.若發(fā)票日期在90天內(nèi)，財(cái)務(wù)部可向稅務(wù)局申請辦理“已抄報(bào)稅證明”，該文件可作為客戶付款入帳及增值稅進(jìn)項(xiàng)抵扣的正式文件。

Inorderforustoapplyfor"CertificateofVATPaidandReported“,weneedcustomertoissuealetterwhichstatesthatcustomerlosttheVATInvoiceofwhichnumberandinvoiceamoun