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关于《国家税务总局关于增值税发票综合服务平台等事项的公告》的解读
来源:yabo-yabovip网站 发布时间: 2019-02-23 字体: [ ]

WEIGUANCHELUOSHIDANGZHONGYANG、GUOWUYUANJUECEBUSHU,JINYIBUYOUHUASHUISHOUYINGSHANGHUANJING,SHENHUASHUIWUXITONG“FANGGUANFU”GAIGE,BIANLINASHUIRENKAIJUHESHIYONGZENGZHISHUIFAPIAO,GUOJIASHUIWUZONGJUZHIFALE《GUOJIASHUIWUZONGJUGUANYUZENGZHISHUIFAPIAOZONGHEFUWUPINGTAIDENGSHIXIANGDEGONGGAO》(YIXIAJIANCHENG《GONGGAO》)。XIANJIEDURUXIA:

yaboYI、TONGGUOZENGZHISHUIFAPIAOZONGHEFUWUPINGTAI,NASHUIRENNENGGOUHUODENAXIEYOUZHIBIANJIEDEFUWU?

yaboWEISHIYINGSHUISHOUXIANDAIHUAJIANSHEXUYAO,CHUANGXINFAPIAOFUWUFANGSHI,TISHENGFAPIAOGUANLIZHIXIAO,SHUIWUBUMENDUIYUANZENGZHISHUIFAPIAOXUANZEQUERENPINGTAIJINXINGSHENGJI,DAZAOXINGCHENGLEZENGZHISHUIFAPIAOZONGHEFUWUPINGTAI(YIXIAJIANCHENG“ZONGHEFUWUPINGTAI”)。TONGGUOZHEIYIPINGTAI,NASHUIRENNENGGOUHUODEYIXIAYOUZHIBIANJIEDEFUWU:

yaboYISHI“YIZHANSHI”DEFAPIAOYONGTUQUERENFUWU。NASHUIRENKEYIDUIQIQUDEDEZENGZHISHUIZHUANYONGFAPIAO、JIDONGCHEXIAOSHOUTONGYIFAPIAO、SHOUFEIGONGLUTONGXINGFEIZENGZHISHUIDIANZIPUTONGFAPIAODESHIYONGYONGTUJINXING“YIZHANSHI”QUEREN,YOUXIAOTISHENGZENGZHISHUIKOUSHUIPINGZHENGDEJINGXIHUA、BIAOZHUNHUAHEXINXIHUAGUANKONGSHUIPING。ANZHAO《GUOJIASHUIWUZONGJUGUANYUZENGZHISHUIFAPIAOGUANLIDENGYOUGUANSHIXIANGDEGONGGAO》(2019NIAN33HAO)GUIDING,ZI2020NIAN2YUE1RIQI,NASHUIRENQUDEFUHETIAOJIANDEHAIGUANJINKOUZENGZHISHUIZHUANYONGJIAOKUANSHUHOU,YEKETONGGUOZONGHEFUWUPINGTAIJINXINGYONGTUQUEREN。ERSHI“JICHENGHUA”DEFAPIAOFENGXIANTISHIFUWU。NASHUIRENKEYIDUIFAPIAODEKAIJU、SHENBAO、JIAOSHUI、YONGTUQUERENDENGLIUZHUANZHUANGTAIYIJIZUOFEI、HONGCHONG、YICHANGDENGGUANLIZHUANGTAIJINXINGCHAXUNTONGJI。GENJUCHAXUNDAODEFENGXIANTISHIXINXI,NASHUIRENKEYIJISHIKAIZHANFENGXIANYINGDUICHULI,YOUXIAOGUIBIYINSHUIQIZHIJIANHEGOUXIAOSHUANGFANGXINXIBUDUICHENGERCHANSHENGDESHESHUIFENGXIANHECAIWUGUANLIFENGXIAN。SANSHI“QUANPIAOZHONG”DEFAPIAOXINXIXIAZAIFUWU。NASHUIRENKEYIPILIANGXIAZAISUOQUDEDEFAPIAOMINGXIXINXI,BINGKEJUCIKAIZHANPILIANGCHAYAN、TONGJIFENXIDENGGONGZUO,NENGGOUBANGZHUNASHUIRENYOUXIAOTISHENGFAPIAODIANZIHUAGUANLISHUIPING。MUQIAN,KEYIPILIANGXIAZAIFAPIAOXINXIDEFAPIAOZHONGLEIBAOKUOZENGZHISHUIZHUANYONGFAPIAO、ZENGZHISHUIPUTONGFAPIAO、ZENGZHISHUIDIANZIPUTONGFAPIAO、SHOUFEIGONGLUTONGXINGFEIZENGZHISHUIDIANZIPUTONGFAPIAO、JIDONGCHEXIAOSHOUTONGYIFAPIAO、ERSHOUCHEXIAOSHOUTONGYIFAPIAO。

ER、NASHUIRENCUOWUQUERENFAPIAOYONGTUHOU,SHUIWUBUMENRUHEBANGZHUNASHUIRENJINXINGXIUGAIHEGENGZHENG?

yaboANZHAO《GONGGAO》YAOQIU,NASHUIRENTONGGUOZONGHEFUWUPINGTAIQUERENFAPIAOYONGTUHOU,XUYAOGENJUQUERENJIEGUOBANLIXIANGGUANSHESHUIYEWU。RUGUOCHUXIANFAPIAOYONGTUQUERENCUOWUDEQINGXING,SHUIWUBUMENWEINASHUIRENTIGONGLEGUIFAN、BIANJIEDEGENGZHENGFUWU。NASHUIRENJIANGFAPIAOYONGTUWUQUERENWEISHENBAODIKOU,RUGUOYAOGAIYONGYUCHUKOUTUISHUIHUODAIBANTUISHUI,NASHUIRENKEYIXIANGZHUGUANSHUIWUJIGUANTICHUSHENQING。ZHUGUANSHUIWUJIGUANHESHIQINGKUANGHOU,JIKEWEINASHUIRENDIAOZHENGFAPIAOYONGTU。NASHUIRENJIANGFAPIAOYONGTUWUQUERENWEISHENQINGCHUKOUTUISHUI、DAIBANTUISHUIDE,KEYIXIANGZHUGUANSHUIWUJIGUANTICHUSHENQING。ZHUGUANSHUIWUJIGUANHESHISHANGWEISHENBAOCHUKOUTUISHUIBINGBANGZHUNASHUIRENHUITUIFAPIAODIANZIXINXIHOU,NASHUIRENKEYITONGGUOZONGHEFUWUPINGTAIZHONGXINQUERENFAPIAOYONGTU。

SAN、YUQITAQUDAOXIANGBI,TONGGUOZENGZHISHUIDIANZIFAPIAOGONGGONGFUWUPINGTAIKAIJUDEZENGZHISHUIDIANZIPUTONGFAPIAOYOUNAXIEYOUDIAN?

TONGGUOZENGZHISHUIDIANZIFAPIAOGONGGONGFUWUPINGTAI(YIXIAJIANCHENG“GONGGONGFUWUPINGTAI”)KAIJUDEZENGZHISHUIDIANZIPUTONGFAPIAO,JUYOUYIXIAYOUDIAN: YISHIWENJIANGESHIGENGJIAGUIFAN。TONGGUOGONGGONGFUWUPINGTAIKAIJUDEZENGZHISHUIDIANZIPUTONGFAPIAO,CAIYONGFUHEGUOJIATONGYIBIAOZHUNDEOFDGESHI,ZUODAOLEGESHITONGYI、ANQUANKEKAO、SHIYONGBIANLI。ERSHIFAPIAOPIAOYANGGENGJIAJIANJIE。JIANG“HUOWUHUOYINGSHUILAOWU、FUWUMINGCHENG”LANCIMINGCHENGJIANHUAWEI“XIANGMUMINGCHENG”,QUXIAOLEYUAN“XIAOSHOUFANG:(ZHANG)”LANCI,JIANHUALEFAPIAOPIAOMIANYANGSHI。SANSHIQIANZHANGFANGSHIGENGJIAXIANJIN。CAIYONGKEKAODEDIANZIQIANMINGDAITIYUANFAPIAOZHUANYONGZHANG,CAIYONGJINGGUOSHUIWUSHUZIZHENGSHUQIANMINGDEDIANZIFAPIAOJIANZHIZHANGDAITIYUANFAPIAOJIANZHIZHANG,GENGHAOSHIYINGLEFAPIAODIANZIHUAGAIGEDEXUYAO。

yaboXUYAOSHUOMINGDESHI,FUHE《GUOJIASHUIWUZONGJUGUANYUTUIXINGTONGGUOZENGZHISHUIDIANZIFAPIAOXITONGKAIJUDEZENGZHISHUIDIANZIPUTONGFAPIAOYOUGUANWENTIDEGONGGAO》(2015NIANDI84HAO,GUOJIASHUIWUZONGJUGONGGAO2018NIANDI31HAOXIUGAI)FUJIAN1GESHIDEZENGZHISHUIDIANZIPUTONGFAPIAO,ZAISHUIWUZONGJULINGXINGGONGGAOQIAN,JIXUYOUXIAO。

SI、FAPIAOPIAOZHONGHEDINGSHIXIANGDEBANJIESHIXIANYOUSHENMEBIANHUA?

yaboWEIJINYIBUBIANLINASHUIRENLINGYONGFAPIAO,BAOZHANGNASHUIRENZHENGCHANGSHENGCHANJINGYINGHUODONG,SHUIWUZONGJUJUEDINGJIANGZENGZHISHUIPUTONGFAPIAO、ZENGZHISHUIDIANZIPUTONGFAPIAO、SHOUFEIGONGLUTONGXINGFEIZENGZHISHUIDIANZIPUTONGFAPIAO、JIDONGCHEXIAOSHOUTONGYIFAPIAO、ERSHOUCHEXIAOSHOUTONGYIFAPIAOPIAOZHONGHEDINGSHIXIANGBANLISHIXIANYOUYUANLAIDE5GEGONGZUORIDIAOZHENGWEIJISHIBANJIE。ZAIBIANLISHOUFANASHUIRENDETONGSHI,WEIFANGFANSHUISHOUFENGXIAN,YINGZAOGENGJIAGUIFANGONGPINGDESHUISHOUJINGJIZHIXU,SHUIWUJIGUANANGUIDINGQUEDINGDEGAOFENGXIANDENGQINGXINGBUSHIYONGCIXIANGBIANLICUOSHI。

WU、NASHUIRENDIUSHIZENGZHISHUIZHUANYONGFAPIAOJIJIDONGCHEXIAOSHOUTONGYIFAPIAOHOU,SHUIWUHUOCAIWUGUANLILIUCHENGYOUHEYOUHUA?

WEIGUANCHELUOSHIDANGZHONGYANG、GUOWUYUANGUANYUJIANZHENGBIANMIN、YOUHUAFUWUDEBUSHUYAOQIU,SHUIWUBUMENBUDUANTISHENG“XINXIGUANSHUI”NENGLIHESHUIPING,YIJINGSHIXIANLEZENGZHISHUIZHUANYONGFAPIAOJIJIDONGCHEXIAOSHOUTONGYIFAPIAOBAOSHUIXINXIDEGONGXIANGGONGYONG。NASHUIRENDIUSHIFAPIAODEFAPIAOLIAN、DIKOULIANHOU,YIWUXUQIANWANGSHUIWUJIGUANSHENQINGKAIJU《DIUSHIZENGZHISHUIZHUANYONGFAPIAOYIBAOSHUIZHENGMINGDAN》,KEPINGXIANGYINGFAPIAODEQITAJIBENLIANCIFUYINJIAN,ZUOWEIZENGZHISHUIJINXIANGSHUIEDEDIKOUPINGZHENG、TUISHUIPINGZHENGHUOJIZHANGPINGZHENG。

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