對(duì)于增值稅發(fā)票而言，在日常的財(cái)務(wù)管理中難免會(huì)遇到一些問(wèn)題，今天濟(jì)南代理記賬公司就把我們碰到的一些內(nèi)容總結(jié)一下為您展示出來(lái)，希望對(duì)您的財(cái)務(wù)工作有所幫助。

For the VAT invoice, in the daily financial management, will inevitably encounter some problems in jinan bookkeeping agency company took today we met some of the content to summarize the display for you, want to work for your financial help.
1、關(guān)于紅字發(fā)票出具錯(cuò)誤是否當(dāng)月作廢的問(wèn)題
1, about the scarlet letter invoice issued by the question of whether error invalid during the month
根據(jù)濟(jì)南代理記賬公司專業(yè)會(huì)計(jì)岳會(huì)計(jì)的介紹，應(yīng)該按照《國(guó)家稅務(wù)總局關(guān)于修訂的通知》（國(guó)稅發(fā)〔2006〕156號(hào)）第二十條規(guī)定的相關(guān)規(guī)定，只有當(dāng)同時(shí)滿足下列條件時(shí)才能進(jìn)行作廢處理。
According to the introduction of jinan bookkeeping agency company specialized accounting yue, should be in accordance with the state administration of taxation on the revision of the circular (guoshuifa [2006] no. 156) the related provisions of article 20 of the regulations, only when meet the following conditions at the same time to scrap processing.
（一）收到退回的發(fā)票聯(lián)、抵扣聯(lián)時(shí)間未超過(guò)銷售方開(kāi)票當(dāng)月；（二）銷售方未抄稅并且未記賬；
(a) receive the invoice and make out an invoice shall not exceed a sale that month; (2) the sellers not copying duty and not to an account;
（三）購(gòu)買方未認(rèn)證或者認(rèn)證結(jié)果為“納稅人識(shí)別號(hào)認(rèn)證不符”、“專用發(fā)票代碼、號(hào)碼認(rèn)證不符”。
(3) the purchaser without certification or certification for "taxpayer identification number certification", "special invoices inconsistent authentication code, number".
2、紅字發(fā)票的報(bào)表填寫(xiě)注意事項(xiàng)
2, the scarlet letter invoice statements fill out the matters needing attention
濟(jì)南代理記賬公司的相關(guān)人員認(rèn)為，對(duì)于已經(jīng)預(yù)繳的稅款應(yīng)填寫(xiě)在當(dāng)期申報(bào)表中“本期預(yù)繳稅額”欄目，而對(duì)于發(fā)生退貨并開(kāi)具了紅字發(fā)票的，其已經(jīng)預(yù)繳的稅款既可抵減本期應(yīng)納稅額，也可以申請(qǐng)退稅。
Jinan bookkeeping agency company related people think, for advance payment of taxes in the current declaration form should be filled in "advance payment shall be made in current tax", for in return and the scarlet letter invoice issued, it can be deducted taxes already prepay this period the tax payable, also can apply for a refund.
3、關(guān)于藍(lán)字發(fā)票是否收回的問(wèn)題
3, about the blue word invoice the question of whether or not to withdraw
根據(jù)《國(guó)家稅務(wù)總局關(guān)于修訂的通知》（國(guó)稅發(fā)〔2006〕156號(hào)）第二十五條規(guī)定，“用于抵扣增值稅進(jìn)項(xiàng)稅額的專用發(fā)票應(yīng)經(jīng)稅務(wù)機(jī)關(guān)認(rèn)證相符（國(guó)家稅務(wù)總局另有規(guī)定的除外）。認(rèn)證相符的專用發(fā)票應(yīng)作為購(gòu)買方的記賬憑證，不得退還銷售方。”所以對(duì)已認(rèn)證相符的增值稅專用發(fā)票的發(fā)票聯(lián)和抵扣聯(lián)不應(yīng)退還銷售方。

According to the state administration of taxation on the revision of the circular (guoshuifa [2006] no. 156), mentioned in article 25 of the "special invoice for the deductible VAT amount should be authenticated by the taxation authority consistent (unless it is otherwise provided for by the state administration of taxation). Certification of invoices shall be the purchaser of proof of charge to an account, shall not be returned to the seller." So for certified conform to the special invoices for value-added tax invoices and deducting form should not be returned to the seller.

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