These invoices will no longer be available from 2019

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Lead: Attention! According to the "Notice on the use of VAT electronic ordinary invoices", the State Administration of Taxation announced the provisions of No. 41 of 2018: the national unified new invoice supervisory chapter, the invoice of the old version of the supervisory chapter after December 31, 2018 Can't be used anymore!

The tax bureau urgently informed that these invoices will not be used.

1. The documents of the State Administration of Taxation are very clear. After the merger of the national and local taxes, a new invoice supervisory chapter will be used, starting from January 1, 2019:

Old invoice supervisory chapter: Produced by the original provincial tax authorities (as follows)

The new invoice supervisory chapter: the shape is elliptical, the same as the original invoice supervisory chapter, and the inner ring is engraved with a thin line. Shanghuan engraved the words “National Unified Invoice Supervision”, engraved with the words “State Administration of Taxation” in the middle, and the words “xxx Taxation Bureau” in the lower ring, such as “Guangdong Provincial Taxation Bureau” and “Guangzhou Municipal Taxation Bureau”.

According to Article 6 of the "Notice of the State Administration of Taxation on the Relevant Matters Concerning the Reform of Tax Institutions" (Notice No. 32 of the State Administration of Taxation, 2018): After the new tax authorities are listed, the new tax ticket style and invoice supervisory chapter will be activated. The tax receipts that have been uniformly printed by the provincial tax authorities before the listing and the invoices that have been supervised by the original provincial tax authorities can continue to be used until December 31, 2018. The tax receipts uniformly printed by the State Administration of Taxation will be after December 31, 2018. continue to use. The taxpayer can continue to use the tax control equipment.

Tax bureau specific notice

2. Specific Notice of the Announcement of the State Administration of Taxation on the Relevant Matters Concerning the Use of VAT Electronic General Invoices

1. What is the background of this announcement?

In order to ensure the smooth progress of the reform of the national tax and land tax collection and management system, and ensure the orderly connection and smooth transition of the VAT electronic ordinary invoices before and after the reform, this announcement was issued.

2. After the listing of the new tax authorities, what changes have occurred in the invoice supervisory chapter on the VAT electronic ordinary invoice layout documents?

After the listing of the new tax authorities, the State Administration of Taxation, the provinces, autonomous regions, municipalities directly under the Central Government and the Municipal Taxation Bureaus (hereinafter referred to as “the provinces (autonomous regions, municipalities) tax bureaus”] will activate the new invoice supervisory chapter. VAT electronic ordinary invoice (including toll road tolls VAT electronic ordinary invoice, the same below) on the invoice supervisory chapter on the layout document, correspondingly revised to the new invoice supervision chapter of the provincial (district, city) tax bureau, the taxpayer self-built The electronic invoicing service platform and the third-party electronic invoicing service platform need to be upgraded accordingly.

3. What is the style of the newly activated invoice supervisor?

The newly-enabled invoice supervisor has an elliptical shape with a long axis of 3 cm, a short axis of 2 cm, and a side width of 0.1 cm. The inner ring is engraved with a thin line, and the upper ring engraves the words “National Unified Invoice Producer Chapter”. In the middle, the words “State Administration of Taxation” are engraved, and the words “X×Provincial (District, City) Taxation Bureau” are engraved in the lower ring. The words such as “Jiangsu Provincial Taxation Bureau”, “Shanghai Taxation Bureau” and “Inner Mongolia Autonomous Region” Taxation Bureau", "Xinjiang Uygur Autonomous Region Taxation Bureau". The font is 7 lbs and the print is red.

4. When should the upgrade of the electronic invoice service platform be completed?

The upgrade of the taxpayer's self-built electronic invoice service platform and the third-party electronic invoice service platform shall be completed by December 31, 2018.

5. How to use the invoice supervisory chapter before the upgrade of the electronic invoice service platform?

Before the upgrade of the electronic invoice service platform, the generated VAT electronic ordinary invoice layout file can continue to use the original invoice supervision chapters of the provincial, autonomous regions, municipalities directly under the Central Government and the State Administration of Taxation.

6. Since then, has this announcement been implemented?

This announcement shall be implemented as of the date of promulgation.

These invoices are time-based and should also be noted

3. After the implementation of the new regulations, can the fixed invoices not be used any more? Please note

A chat record is posted on the Internet, can't the fixed invoice be used? (Not responsible for authenticity)

Seeing this news, many companies that use fixed invoices have questions: Is this true? Can I not use the fixed invoices? Let’s take a look at these questions: Can the fixed invoices continue to be used?

1. The general fixed invoice of the Shanghai State Taxation Bureau was changed to the Shanghai General Fixed Invoice.

2. The Shanghai General Fixed Invoice has been activated since August 1, 2018. The ordinary invoices that have been produced by the former Shanghai State Taxation Bureau can continue to be used until December 31, 2018.

The new version of the invoice supervisor is shown in the figure:

Therefore, the fixed invoice can continue to be used, but it must be a compliant fixed invoice! The fixed invoice as shown in the following figure cannot be used again from January 1, 19!

If you have such a fixed invoice that you have not used yet, it is recommended that you sort these invoices as soon as possible and return them to the tax bureau and replace them with the new fixed invoice.

If you receive such a fixed invoice, please explain to your company's employees, and do not reimburse this invoice in the future!

What issues should I pay attention to when using a fixed invoice?

1. How to check the authenticity of the fixed invoice? (Shanghai example)

Log in to the invoice information inquiry website of Shanghai Taxation Bureau, and enter the invoice code, number, and tax registration number to inquire.

2. How is the fixed invoice checked?

Log in to the Tax Office of the Shanghai Taxation Bureau, click on the “Invoice Processing” menu in the “I want to do” on the right, and click the [Manage] button after the “Invoice Processing” to enter the invoice inspection.

3. How to deal with lost fixed invoices?

First, you need to report to the tax authorities. According to Article 31 of the "Implementation Rules for the Administration of Invoices of the People's Republic of China", units and individuals using invoices shall properly keep invoices. In the event of an invoice loss, the tax authority shall be reported in writing on the day of the loss and the statement shall be invalid.

Second, a fine is required. According to the provisions of Article 36 of the Measures for the Administration of Invoices of the People's Republic of China, if the invoice is lost or the invoice is damaged without authorization, a fine of not more than 10,000 yuan may be imposed; if the circumstances are serious, a fine of not less than 10,000 yuan but not more than 30,000 yuan shall be imposed.

Therefore, remind everyone to keep the invoice in hand and hand over the old invoice to the tax bureau within the specified time!

These invoices are rejected today! Cannot be reimbursed

New regulations for invoices come from the market, and some new regulations even directly affect invoice reimbursement. Some problems are not paid attention to, careful reimbursement is not enough, but also led to the tax bureau to trace down! Here is a summary of some invoices can not be reimbursed, reminding everyone to pay special attention.

First, the invoice does not have the taxpayer identification number, do not take reimbursement

From July 1st, 2017, the seller will issue a VAT ordinary invoice for the enterprise, and must fill in the purchaser's taxpayer identification number or unified social credit code;

2. The invoice for the export goods of the production enterprise for tax refund must be remarked.

The State Administration of Taxation announced that No. 35 of 2017 clearly stated that the export goods of the tax refunds of the production enterprises should first calculate the output tax amount according to the applicable tax rate of the FOB and VAT of the export goods and report the value-added tax according to the regulations. Open the special VAT invoice with the “Dedicated Tax Rebate for the Agency” in the note column, as a certificate for the tax refund of the company.

Third, the invoice should be displayed on the invoice face.

From January 1st, 2018, the short name of the code should be displayed on the invoice face.

Although the relevant person in charge of the Goods and Services Taxation Department of the State Administration of Taxation has asked questions about the implementation of tax classification and classification of goods and services, it is said that due to the large number of taxpayers, the system upgrade requires a process, and some taxpayers are not required to upgrade the system. The VAT invoices are not printed on the goods and services tax classification code abbreviation. The VAT invoices for the unprinted goods and services tax classification code abbreviation can be used normally without re-issuing. But this is only a transition period, so reimbursement for invoicing should be noted.

Fourth, the refined oil invoice is not issued through the VAT invoice management new system in the refined oil invoice issue module issued, do not take reimbursement

From March 1st, 2018, all invoices for refined oil products must be issued through the product invoice invoicing module in the new system of VAT invoice management.

5. The “Unit Column” and “Quantity” columns of the refined oil invoices should not be reimbursed.

The State Administration of Taxation Announcement No. 1 of 2018 clearly stated that the “unit” column of the invoice should be “ton” or “liter”, and the “quantity” column of the blue invoice is required and not “0”. At the same time, invoices that do not meet the requirements may not be used as financial reimbursement vouchers, and any unit or individual has the right to refuse.

Sixth, the following circumstances, the invoice should not be used to reimburse the refined oil invoice "unit column", "quantity" column to fill the wrong do not take reimbursement

1, the invoice stamp has problems, do not take reimbursement

Regardless of whether the cover is unclear, or the cover is wrong (should be stamped with a special seal for invoices), or if it is not stamped, it must be returned to reopen.

2, the invoice does not coincide with the actual business, such as the goods obtained are not the same as the invoice issued, suspected of virtual invoicing, such expense invoices can not be reimbursed.

3. The special VAT invoice received, with a list, but the list is not printed from the anti-counterfeiting tax control system, do not take reimbursement.

Seven, the consequences of invoice violations are serious

With the gradual improvement of invoice management, the company's every move is under surveillance, so don't make jokes with invoices. Invoice reimbursement should pay more attention to it. It is very likely that a small flaw will cause a series of problems.

Take the enterprise to obtain the VAT invoice, the taxpayer identification number or the unified social credit code, the purpose is to make the enterprise's purchase and sale business to a comprehensive record. Because the taxpayer identification number or the unified social credit code is unique, the system data is compared and analyzed, and the taxpayer's purchase and sale business correlation, cost and cost ratio, and business flow rationality are further grasped. Has a great role. Once there is a problem with a link, it may cause the attention of the tax bureau, and eventually it will be lost due to small mistakes. The use of tax codes also provides a data source for back-end big data, further preventing corporate fraud, package and other behaviors.

This article is posted on the website for the purpose of transmitting more information and does not imply endorsement of its views or confirmation of its description.

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