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2020年上半年实施的发票规定你都知道吗?

发布时间:2020-11-21 13:49:15   点击:次 来源:http://www.jiuxingkuaiji.com

一、2020年2月1日起,所有小规模纳税人均可选择自开专票
1、 From February 1, 2020, all small-scale taxpayers can choose to issue their own special bills
1.所有小规模的纳税人都可以选择使用税控盘自行开具增值税专用发票。
1. All small-scale taxpayers can choose to use the tax control panel to issue VAT special invoices by themselves.
2.选择自行开具增值税发票的小规模纳税人将无法向电子税局申请代开专用发票。需要注意的是,从事货物运输行业的小规模纳税人可以自行选择是否开具增值税专用发票;如果他们不选择自己开具增值税发票,则可以继续向税务局申请代其开具发票。
2. Small scale taxpayers who choose to issue VAT invoice by themselves will not be able to apply to e-tax Bureau for issuing special invoice. It should be noted that small-scale taxpayers engaged in the freight transportation industry can choose whether to issue special VAT invoices by themselves; if they do not choose to issue VAT invoices themselves, they can continue to apply to the tax bureau for issuing invoices on their behalf.
3.选择自行发行特殊票来出售所获得的房地产的小规模纳税人也可以自行发行特殊票,税务局将不再代为发行。
3. Small scale taxpayers who choose to issue their own special bills to sell the acquired real estate can also issue special bills themselves, and the tax bureau will not issue them on their behalf.
二、从2020年2月1日起,将有新的增值税异常进项发票证明和扣除管理规定
2、 From February 1, 2020, there will be new regulations on the management of VAT abnormal input invoice certification and deduction
(一)纳税人丢失、被盗税控设备中的还未开具的空白发票或已经开具但是未上传的增值税专用发票。
(1) The blank invoice that has not been issued or the VAT special invoice that has been issued but has not been uploaded in the tax control equipment lost or stolen by the taxpayer.
(二)在税务系统已经是非正常纳税人的,未向税务机关申报增值税或有偷逃税款的增值税专票。
(2) Those who are already abnormal taxpayers in the tax system have not declared VAT to the tax authorities or have special VAT tickets for tax evasion.
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(三)在增值税发票管理系统稽核比对显示“比对不符”“缺联”“作废”的增值税专用发票。
(3) In the VAT invoice management system, the special VAT invoice with "inconsistent comparison", "missing copy" and "void" is checked and compared.
(四)经税务局发现,纳税人存在涉嫌虚开增值税专用发票、未按规定缴纳增值税等情形的。
(4) It is found by the tax bureau that the taxpayer is suspected of falsely issuing special VAT invoices and failing to pay VAT as required.
三,特殊票已包含在异常凭证的范围内并按以下方式处理
3、 The special ticket has been included in the scope of the abnormal voucher and is handled as follows
(1)未经核销的特殊增值税专用发票不能申报抵扣。除非另有说明,那些已经抵扣增值税的需要进行进项税的转出。
(1) Special VAT invoices without verification and verification cannot be applied for deduction. Unless otherwise specified, those who have already deducted VAT need to transfer out input tax.
(2)尚未进行申报出口退税或者已申报但是出口退税还没有办理的,除另有规定外,暂时不允许办理出口退税。
(2) If an export tax rebate has not been declared or has been declared but has not yet been applied for, it is not allowed to apply for export tax refund for the time being, unless otherwise stipulated.
四、从2020年3月1日开始,扣税凭证不再有确认期限
4、 Starting from March 1, 2020, the tax deduction voucher will no longer have a confirmation period
对于在2017.1.1或之后获增值税专用发票的一般纳税人,海关缴款书,机动车销售统一发票、公路通行的增值税电子普通发票将不需要在在360天内进行认证抵扣。如果认证期已到期,在2020年3月1日之后仍可以在认证平台上扣除认证费用。
For general taxpayers who obtain VAT special invoice on or after January 1, 2017, customs payment certificate, unified invoice for motor vehicle sales and electronic ordinary VAT invoice for highway traffic will not need to be certified and deducted within 360 days. If the certification period has expired, the certification fee can still be deducted from the certification platform after March 1, 2020.
一般纳税人在2016.12.31或之前获得的增值税专用发票,海关缴款书,机动车销售统一发票、公路通行的增值税电子普通发票已超过认证确认期。尽管认证期已过,但它们仍可以满足相关条件。继续扣除进项税。
The special VAT invoice, customs payment certificate, uniform invoice of motor vehicle sales and electronic ordinary invoice of value-added tax obtained by general taxpayers on or before December 31, 2016 have exceeded the period of certification and confirmation. Although the certification period has passed, they can still meet the relevant conditions. Continue to deduct input tax.
5.从2020年5月6日起,收费公路收费电子账单“多次通过,一经汇总”认证扣除增值税
5. From May 6, 2020, the value-added tax will be deducted from the electronic bill of toll road "passed many times, once summarized"