vatinvoicesprocedure增值稅發(fā)票流程(專業(yè)版)
【正文】 If the invoice date is within 90 days, we can apply for Certificate of VAT Paid and Reported“ which can be regarded as original VAT invoice for booking and input tax deduction purposes. 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。1 Finance, Sandvik Area China 山特維克中國地區(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 ? Tax Scope 納稅范圍 sale of tangible goods 銷售有形貨物 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 “視同銷售 ” – 自用 , 免費(fèi)贈予等 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 , 書籍等為 13% transportation invoice, 11% 運(yùn)輸為 11% small scale taxpayer: 6% 小規(guī)模納稅人為 6% 4 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 Calculation Formular 稅額計(jì)算公式 VAT payable = Output VAT for the period Input VAT fo
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