【正文】 r the period 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?。? 5 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 Invoice 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 6 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 Issuance Flowchat 增值稅發(fā)票開具流程 Execute good delivery amp。 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”。 13 Finance, Sandvik Area China Staff Finance Orientation – VAT Invoice 員工財(cái)務(wù)培訓(xùn) – 增值稅發(fā)票 14 Finance, Sandvik Area China Staff Finance Orientation – VAT Invoice 員工財(cái)務(wù)培訓(xùn) – 增值稅發(fā)票 15 Finance, Sandvik Area China Staff Finance Orientation – VAT Invoice 員工財(cái)務(wù)培訓(xùn) – 增值稅發(fā)票 16 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 Invoice Reissuance 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 ，開具紅字發(fā)票和換貨發(fā)票 ，換貨不開發(fā)票 不等值換貨 1. 換貨 退貨，必須退票