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临沂记账报税为您介绍不同类型的发票怎么作废?

发布时间:2019-05-27 14:57:45   点击:次 来源:http://www.jiuxingkuaiji.com

1.自开增值税专用发票作废条件
1. Conditions for invalidation of special VAT invoices
开票方在开具专用发票当月,发作销货退回、开票有误等情形,收到退回的发票联、抵扣联契合作废条件的,按作废处置;开具时发现有误的,可即时作废。契合作废条件,是指同时具有以下情形:
When the invoicing party receives the rejection conditions of the returned invoice couplet or deduction contract in the month of issuing the special invoice, it shall be disposed of as invalid; if any error is found at the time of issuance, it may be immediately invalidated. The term "abrogation of contractual cooperation" refers to the simultaneous existence of the following circumstances:
(1)收到退回的发票联、抵扣联时间未超越销售方开票当月。
(1) The time of receipt of the returned invoice couplet and deduction couplet does not exceed the month of the seller's invoice.
(2)销售方未抄税并且未记账。
(2) The seller did not copy taxes and did not keep accounts.
(3)购置方未认证或者认证结果为“征税人辨认号认证不符”、“专用发票代码、号码认证不符”。
(3) The purchaser has not been certified or the result of certification is "the identification number of taxpayer does not conform to the certification", "the special invoice code, the number certification does not conform to the certification".
温馨提示:
Reminder:
作废专用发票须在防伪税控系统中将相应的数据电文按“作废”处置,在纸质专用发票(含未打印的专用发票)各联次上注明“作废”字样,全联次留存。
The invalid special invoice shall be disposed of as "invalid" in the anti-counterfeiting tax control system. The words "invalid" shall be marked on the paper special invoice (including the unprinted special invoice) in succession and retained in full succession.
2.代开增值税专用发票作废条件
2. Conditions for invalidation of special VAT invoices
NO.1
NO.1
小范围征税人代开专用发票遇有销货退回、销售折让及发票填开错误等情形的,假如征税人退回代开专用发票的全部联次,且退票发作在开票当月,税务机关可对开具的专用发票停止作废;
If a small-scale taxpayer makes a special invoice on his behalf, in case of sales return, sales discount and incorrect invoice filling, the tax authorities may stop invalidating the special invoice if the taxpayer returns all the concurrent invoices on his behalf and the refund occurs in the same month of invoice opening.
NO.2
NO.2
在未收回专用发票抵扣联及发票联,或虽已收回专用发票抵扣联及发票联但购货方已将专用发票抵扣联报送税务机关认证的状况下,一概不得作废已开具的专用发票。
In the absence of the special invoice deduction couplet and invoice couplet, or even though the special invoice deduction couplet and invoice couplet have been recovered, but the purchaser has submitted the special invoice deduction couplet to the tax authorities for certification, the special invoice issued shall not be invalidated.
3.发票开具有误,如何作废?(以金税盘为例)
临沂记账报税
3. Invoice issuance is wrong, how to invalidate it? (Take the Gold Tax Plate as an example)
Step1:登陆开票软件—发票管理—发票作废
Step1: Login Invoicing software - invoice management - invoice invalidation
Step2:系统跳出开票信息清单界面,找出需作废发票,或经过在检索框输入要作废发票
Step2: The system jumps out of the invoice information list interface and finds out which invoice needs to be invalidated, or enters the invalidated invoice in the search box.
Step3:选中要作废的发票,点击右上角的“作废”按钮;
Step3: Select the invoice to be invalidated and click the "invalidated" button in the upper right corner.
也可点击查看发票后,再选择“作废”
You can also click to view the invoice, and then choose "invalid"
Step4:在跳出的对话框中点击确认
Step4: Click OK in the pop-up dialog box
Step5:此次会跳出提示框,提示发票作废胜利或失败,点击下方确实认
Step5: This time, we will jump out of the prompt box and prompt the invoice to be invalid, win or lose. Click below to confirm.
Step6:确认后发票上将会呈现作废字样
Step6: After confirmation, the invoice will be void.
4.开票软件,未开具的发票如何作废?
4. Invoice software, how to invalidate an invoice that has not been issued?
点击“发票管理”模块,点击发票管理(菜单栏)—未开发票作废,选择相应发票品种,录入要作废的发票份数,核实无误后点击“肯定”按钮。(以金税盘为例)
Click on the "invoice management" module, click on the invoice management (menu bar) - no invoice invalidated, select the corresponding invoice varieties, enter the number of invoices to be invalidated, verify the correctness and then click the "affirmative" button. (Take the Gold Tax Plate as an example)
5.发票作废时找不到要作废的发票?
5. When the invoice is invalidated, can't find the invoice to be invalidated?
(1)在发票查询里检查能否有该张发票,若没有,点击“发票修复”,修复胜利后在“发票作废”中停止作废;(金税盘如图所示)
(1) Check whether the invoice is available in the invoice inquiry. If not, click "Invoice Repair" and stop invalidation in "Invoice invalidation" after successful repair; (Gold Tax Plate as shown in the figure)
(2)已作废发票不能再次作废:核实发票中的作废标志写的“是”还是“否”,可经过“发票查询”中的“作废标志”停止查看;
(2) The invalid invoice can not be invalidated again: verify whether the invalid sign in the invoice is "yes" or "no", and stop checking the "invalid sign" in the "invoice inquiry";
(3)已抄税发票不能作废:进入报税处置—状态查询—增值税专用发票及增值税普通发票—查看“上次报税日期”,在此之前的发票为已抄税发票,不能作废;
(3) Copied invoices can not be invalidated: enter the tax declaration disposal - status inquiry - special invoices for VAT and general invoices for VAT - check the "date of last tax declaration", before which the invoices are copied invoices and can not be invalidated;
(4)跨月发票不能作废:核实开票日期,跨月发票只能经过开具红字发票停止冲销
(4) Cross-monthly invoices cannot be invalidated: Verify the date of invoice, cross-monthly invoices can only be cancelled by issuing red-letter invoices.
6.废品油发票开具能否能够作废?
6. Can the invoice of waste oil be invalidated?
开具废品油专用发票后,发作销货退回、开票有误以及销售折让等情形的,应按规则开具红字废品油专用发票。
After issuing the special invoice for waste oil, the special invoice for waste oil in red letters shall be issued in accordance with the rules in case of sales returns, incorrect invoices and sales discounts.
文件规则:《国度税务总局关于废品油消费税征收管理有关问题的公告》(国度税务总局公告2018年第1号)
Document Rules: Announcement of the State Administration of Taxation on Issues Concerning the Administration of Waste Oil Consumption Tax (Announcement No. 1, 2018)
7.本月增值税电子普通发票开具有误,能否作废?
7. This month's electronic ordinary invoice for VAT is wrong. Can it be invalidated?
增值税电子发票开具后不能作废。征税人开具电子发票后,如发作销货退回、开票有误、应税效劳中止等情形的能够开具红字增值税电子普通费发票。
Value-added tax electronic invoice can not be invalidated after issuance. After issuing the electronic invoice, the taxpayer can issue the electronic ordinary fee invoice of value-added tax in red letters in case of return of sales, incorrect invoice, suspension of taxable service, etc.
相信看了本文的临沂记账报税http://www.jiuxingkuaiji.com介绍后,对这方面也会有自己的一番认识,以后针对的等问题也能很好的解决。
I believe that after reading this article's introduction of Linyi Accounting and Tax Reporting http://www.jiuxingkuaiji.com, I will have my own understanding of this aspect, and other problems can be solved well in the future.

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