vatinvoicesprocedure增值稅發(fā)票流程(完整版)
【正文】 – 增值稅發(fā)票 Loss of VAT Invoice 增值稅發(fā)票遺失 It is not allowed to reissue the VAT invoice if the original one is lost. 增值稅發(fā)票遺失后，稅務(wù)局不允許重新開(kāi)具。財(cái)務(wù)部每月初 會(huì)匯總所有暫不開(kāi)票的信息，發(fā)電子郵件給銷(xiāo)售助理或客服，通知銷(xiāo)售確認(rèn)可以開(kāi)票的信息。 In order for us to apply for Certificate of VAT Paid and Reported“ , we need customer to issue a letter which states that customer lost the VAT Invoice of which number and invoice amount and request to apply for the “Certificate”. 為辦理“已抄報(bào)稅證明”，需客戶出具證明說(shuō)明客戶將增值稅發(fā)票遺失，注明增值稅發(fā)票號(hào)，發(fā)票金額，并要求辦理“已抄報(bào)稅證明”。 發(fā)票重新開(kāi)具需填寫(xiě)“增值稅發(fā)票重新開(kāi)具申請(qǐng)表”。1 Finance, Sandvik Area China 山特維克中國(guó)地區(qū)財(cái)務(wù)部 Staff Finance Orientation VAT Invoice 員工財(cái)務(wù)培訓(xùn) – 增值稅發(fā)票 2 Finance, Sandvik Area China Staff Finance Orientation – VAT Invoice 員工財(cái)務(wù)培訓(xùn) – 增值稅發(fā)票 VAT Basics 增值稅基礎(chǔ)知識(shí) ? Tax Scope 納稅范圍 sale of tangible goods 銷(xiāo)售有形貨物 provision of processing, repairs and replacement services 提供加工 , 修理及修配服務(wù) “deemed sales”: selfconsumption, free of charge delivery “視同銷(xiāo)售 ” – 自用 , 免費(fèi)贈(zèng)予等 3 Finance, Sandvik Area China Staff Finance Orientation – VAT Invoice 員工財(cái)務(wù)培訓(xùn) – 增值稅發(fā)票 ? Tax Rate 稅率 mostly 17%, 13% for grain, edible vegetable oil, coal, water, gas, books etc 通常為 17%, 糧食 , 食用植物油 , 煤 , 水 , 汽 , 書(shū)籍等為 13% transportation invoice, 11% 運(yùn)輸為 11%
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