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關于開具原適用稅率發票的實務

《GUOJIASHUIWUZONGJUGUANYUGUONEILVKEYUNSHUFUWUJINXIANGSHUIDIKOUDENGZENGZHISHUIZHENGGUANWENTIDEGONGGAO》(GUOJIASHUIWUZONGJUGONGGAO2019NIANDI31HAO):

四肖三期内3必出一期中精准四肖ZI2019NIAN9YUE20RIQI,GUANBIZENGZHISHUIFAPIAOGUANLIXITONGNASHUIRENDUANZIXINGKAIJU17%、16%、11%、10%YUANSHIYONGSHUILVFAPIAOQUANXIAN;DUIYUFUHEKAIJUYUANSHIYONGSHUILVFAPIAOTIAOJIANDENASHUIREN,DAOZHUGUANSHUIWUJIGUANBANLILINSHIKAIPIAOQUANXIANHOU,KEZAI24XIAOSHIDEGUIDINGQIXIANNEIKAIJUYUANSHIYONGSHUILVFAPIAO。

四肖三期内3必出一期中精准四肖QIZHONG:NASHUIRENDAOZHUGUANSHUIWUJIGUANBANLIYUANSHIYONGSHUILVFAPIAOLINSHIKAIPIAOQUANXIANSHI,ZHIXUTIJIAO《KAIJUYUANSHIYONGSHUILVFAPIAOCHENGNUOSHU》JIKE,DANNASHUIRENXUYAOBAOLIUJIAOYIHETONG、HONGZIFAPIAO、SHOUQIKUANXIANGZHENGMINGDENGXIANGGUANCAILIAO,YIBEICHAYAN。

ZI2019NIAN9YUE20RIQI,GUANBIZENGZHISHUIFAPIAOGUANLIXITONGNASHUIRENDUANZIXINGKAIJU17%、16%、11%、10%YUANSHIYONGSHUILVFAPIAOQUANXIAN。

【TONGSUDESHUO】BUNENGZIXINGKAIJULE,XUYAODAOZHUGUANSHUIWUJIGUANBANLILINSHIKAIPIAOQUANXIANHOU,ZAI24XIAOSHIDEGUIDINGQIXIANNEIKAIJUYUANSHIYONGSHUILVFAPIAO。

四肖三期内3必出一期中精准四肖【TIXING】RUGUOZIXINGFUHEGUIDINGZHONGXINKAIJU13%/9%/6%/3%FAPIAO,BUXUYAODAOZHUGUANSHUIWUJIGUANBANLILINSHIKAIPIAOQUANXIAN。

【TIXING】RUGUOSHI2019NIAN4YUE1RIQIANDE6%/3%ZHUANYONGFAPIAO,ANGUIDINGZHONGXINKAIJULANZIFAPIAO,YEBUXUYAODAOZHUGUANSHUIWUJIGUANBANLILINSHIKAIPIAOQUANXIAN。

四肖三期内3必出一期中精准四肖ZI2019NIAN9YUE20RIQI,NASHUIRENXUYAOTONGGUOZENGZHISHUIFAPIAOGUANLIXITONGKAIJU17%、16%、11%、10%SHUILVLANZIFAPIAODE,YINGXIANGZHUGUANSHUIWUJIGUANTIJIAO《KAIJUYUANSHIYONGSHUILVFAPIAOCHENGNUOSHU》(FUJIAN2〕,BANLILINSHIKAIPIAOQUANXIAN。

LINSHIKAIPIAOQUANXIANYOUXIAOQIXIANWEI24XIAOSHI,NASHUIRENYINGZAIHUOQULINSHIKAIPIAOQUANXIANDEGUIDINGQIXIANNEIKAIJUYUANSHIYONGSHUILVFAPIAO。

四肖三期内3必出一期中精准四肖【BUCHONG】RUONASHUIYIWUFASHENGSHIJIANZAI2019NIAN4YUE1RIQIAN,JINXINGSHENBAOWEIKAIJUFAPIAODE,KEYIANZHAOYUANSHUILVBUKAI;KAIJUFAPIAODE,FASHENGXIAOHUOTUIHUI、KAIPIAOYOUWU、YINGSHUIFUWUZHONGZHIDENGQINGXINGDANBUFUHEFAPIAOZUOFEITIAOJIAN,HUOZHEYINXIAOHUOBUFENTUIHUIJIFASHENGXIAOSHOUZHERANG,KEYIANZHAOYUANSHUILVBUKAIHONGZIFAPIAOHUOLANZIFAPIAO。

LIUCUNBEICHAZILIAO:NASHUIRENBANLILINSHIKAIPIAOQUANXIAN,YINGBAOLIUJIAOYIHETONG、HONGZIFAPIAO、SHOUQIKUANXIANGZHENGMINGDENGXIANGGUANCAILIAO,YIBEICHAYAN。

【LI】2019NIAN9YUE21RI,ZENGZHISHUIYIBANNASHUIRENZAIZENGZHISHUISHUILVDIAOZHENGQIANYIANYUAN16%、10%SHIYONGSHUILVKAIJUDEZENGZHISHUIFAPIAO,FAXIANKAIPIAOYOUWUXUYAOZHONGXINKAIJUDE,YINGXIANGZHUGUANSHUIWUJIGUANTIJIAO《KAIJUYUANSHIYONGSHUILVFAPIAOCHENGNUOSHU》,BANLILINSHIKAIPIAOQUANXIAN,BIXUZAI24XIAOSHINEI,XIANANZHAOYUANSHIYONGSHUILVKAIJUHONGZIFAPIAOHOU,ZAIZHONGXINKAIJUZHENGQUEDELANZIFAPIAO。

四肖三期内3必出一期中精准四肖【LI】NASHUIREN2019NIAN3YUE31RIQIANKAIJULEZENGZHISHUIZHUANYONGFAPIAO,YINXIAOSHOUZHERANG、ZHONGZHIHUOZHETUIHUIDENGQINGXINGXUYAOKAIJUHONGZIFAPIAODE,CONGWENJIANDEYAOQIUSHI“ZI2019NIAN9YUE20RIQI,NASHUIRENXUYAOTONGGUOZENGZHISHUIFAPIAOGUANLIXITONGKAIJU17%、16%、11%、10%SHUILVLANZIFAPIAODE,YINGXIANG……”,JINJINSHIYAOQIU“KAIJU17%、16%、11%、10%SHUILVLANZIFAPIAO”XUYAOBANLILINSHIKAIPIAOQUANXIAN,BINGMEIYOUYAOQIUKAIJUHONGZIFAPIAOXUYAOBANLILINSHIKAIPIAOQUANXIAN。

【LI】ZENGZHISHUIYIBANNASHUIRENZAIZENGZHISHUISHUILVDIAOZHENGQIANYIANYUAN16%、10%SHIYONGSHUILVKAIJUDEZENGZHISHUIFAPIAO,FAXIANKAIPIAOYOUWUDE,YINGRUHECHULI?

ZENGZHISHUIYIBANNASHUIRENZAIZENGZHISHUISHUILVDIAOZHENGQIANYIANYUAN16%、10%SHIYONGSHUILVKAIJUDEZENGZHISHUIFAPIAO,FAXIANKAIPIAOYOUWUXUYAOZHONGXINKAIJUDE,XIANANZHAOYUANSHIYONGSHUILVKAIJUHONGZIFAPIAOHOU,ZAIZHONGXINKAIJUZHENGQUEDELANZIFAPIAO。

QIZHONGZHONGXINKAIJUZHENGQUEDELANZIFAPIAOLIUCHENG:YINGXIANGZHUGUANSHUIWUJIGUANTIJIAO《KAIJUYUANSHIYONGSHUILVFAPIAOCHENGNUOSHU》(FUJIAN),BANLILINSHIKAIPIAOQUANXIAN。LINSHIKAIPIAOQUANXIANYOUXIAOQIXIANWEI24XIAOSHI,NASHUIRENYINGZAIHUOQULINSHIKAIPIAOQUANXIANDEGUIDINGQIXIANNEIKAIJUYUANSHIYONGSHUILVFAPIAO。

NASHUIRENWEIANGUIDINGKAIJUYUANSHIYONGSHUILVFAPIAODE,ZHUGUANSHUIWUJIGUANYINGANZHAOXIANXINGYOUGUANGUIDINGJINXINGCHULI。

四肖三期内3必出一期中精准四肖(1)RUONASHUIYIWUFASHENGSHIJIANZAI2019NIAN4YUE1RIQIAN,WEIJINXINGSHENBAOERKAIJUFAPIAODE,NASHUIRENYINGJINXINGBUCHONGSHENBAOHUOZHEGENGZHENGSHENBAO,SHEJIJIAONAZHINAJINDE,ANGUIDINGJIAONA;

四肖三期内3必出一期中精准四肖(2)RUONASHUIYIWUFASHENGSHIJIANZAI2019NIAN4YUE1RIHOU,BUDEKAIJUYUANSHIYONGSHUILVFAPIAO,YIJINGKAIJUDE,ANGUIDINGZUOFEI,BUFUHEZUOFEITIAOJIANDE,ANGUIDINGKAIJUHONGZIFAPIAOHOU,ANZHAOXINSHIYONGSHUILVKAIJUZHENGQUEDELANZIFAPIAO。

開具紅字發票

(1)NASHUIRENKAIJULEZENGZHISHUIZHUANYONGFAPIAO,YINXIAOSHOUZHERANG、ZHONGZHIHUOZHETUIHUIDENGQINGXINGXUYAOKAIJUHONGZIFAPIAODE,JUTIYINGRUHECHULI:

DA:SHANGLINASHUIRENYINXIAOSHOUZHERANG、ZHONGZHIHUOZHETUIHUIDENGQINGXINGXUYAOKAIJUHONGZIFAPIAODEYINGFENBIEANYIXIAQINGXINGCHULI:

(YI)XIAOSHOUFANGKAIJUZHUANYONGFAPIAOSHANGWEIJIAOFUGOUMAIFANG,YIJIGOUMAIFANGSHANGWEIYONGYUSHENBAODIKOUBINGJIANGFAPIAOLIANHEDIKOULIANTUIHUIDE,YOUXIAOSHOUFANGANGUIDINGZAIZENGZHISHUIFAPIAOGUANLIXITONGZHONGTIANKAIBINGSHANGCHUAN《KAIJUHONGZIZENGZHISHUIZHUANYONGFAPIAOXINXIBIAO》,BINGANZHAODIAOZHENGQIANSHUILVKAIJUHONGZIFAPIAO。

(ER)GOUMAIFANGQUDEZHUANYONGFAPIAOYIYONGYUSHENBAODIKOU,HUOZHEGOUMAIFANGQUDEZHUANYONGFAPIAOSHANGWEISHENBAODIKOU、DANFAPIAOLIANHUODIKOULIANWUFATUIHUIDE,YOUGOUMAIFANGANGUIDINGZAIZENGZHISHUIFAPIAOGUANLIXITONGZHONGTIANKAIBINGSHANGCHUAN《KAIJUHONGZIZENGZHISHUIZHUANYONGFAPIAOXINXIBIAO》,XIAOSHOUFANGGENJUGOUMAIFANGKAIJUDE《KAIJUHONGZIZENGZHISHUIZHUANYONGFAPIAOXINXIBIAO》ANZHAODIAOZHENGQIANSHUILVKAIJUHONGZIFAPIAO。

四肖三期内3必出一期中精准四肖(2)XIAOSHOUFANGKAIJUHONGZIZHUANPIAO,SHIFOUXUYAOSHOUHUIYUANLANZIFAPIAO

四肖三期内3必出一期中精准四肖GENJU《GUOJIASHUIWUZONGJUGUANYUHONGZIZENGZHISHUIFAPIAOKAIJUYOUGUANWENTIDEGONGGAO》(GUOJIASHUIWUZONGJUGONGGAO2016NIANDI47HAO)GUIDING,RUGUOSHIXIAOSHOUFANGKAIJUXINXIBIAO,DUIYUYIJINGJIAOFUGOUMAIFANGDEZHUANPIAO,GOUMAIFANGXUYAOJIANGWEIYONGYUSHENBAODIKOUDELANZIFAPIAODEFAPIAOLIANJIDIKOULIANTUIHUIGEIXIAOSHOUFANG;

DUIYUGOUMAIFANGKAIJUXINXIBIAODEQINGXING,RUGUOGOUMAIFANGYIJINGJIANGZHUANPIAOYONGYUSHENBAODIKOU,GENJUGUOSHUIFA〔2006〕156HAODIDIERSHIWUTIAODEGUIDING,RENZHENGXIANGFUDEZHUANYONGFAPIAOYINGZUOWEIGOUMAIFANGDEJIZHANGPINGZHENG,BUDETUIHUANXIAOSHOUFANG;RUGUOWEIYONGYUSHENBAODIKOU,DANSHIFAPIAOLIANHUODIKOULIANWUFATUIHUIDEYEWUXUTUIHUI。

四肖三期内3必出一期中精准四肖(3)XIAOSHOUFANGKAIJULEZHUANYONGFAPIAO,GOUMAIFANGWEIYONGYUSHENBAODIKOUBINGJIANGFAPIAOLIANJIDIKOULIANTUIHUIDE,XIAOSHOUFANGANRUXIALIUCHENGKAIJUZENGZHISHUIHONGZIZHUANYONGFAPIAO:

四肖三期内3必出一期中精准四肖DIYIBU:XIAOSHOUFANGZAIZENGZHISHUIFAPIAOGUANLIXITONGZHONGTIANKAIBINGSHANGCHUAN《KAIJUHONGZIZENGZHISHUIZHUANYONGFAPIAOXINXIBIAO》(YIXIAJIANCHENG《XINXIBIAO》)。XIAOSHOUFANGTIANKAI《XINXIBIAO》SHIYINGTIANXIEXIANGDUIYINGDELANZIZHUANYONGFAPIAOXINXI。

DIERBU:ZHUGUANSHUIWUJIGUANTONGGUOWANGLUOJIESHOUNASHUIRENSHANGCHUANDE《XINXIBIAO》,XITONGZIDONGXIAOYANTONGGUOHOU,SHENGCHENGDAIYOU“HONGZIFAPIAOXINXIBIAOBIANHAO”DE《XINXIBIAO》,BINGJIANGXINXITONGBUZHINASHUIRENDUANXITONGZHONG。

四肖三期内3必出一期中精准四肖DISANBU:XIAOSHOUFANGPINGSHUIWUJIGUANXITONGXIAOYANTONGGUODE《XINXIBIAO》KAIJUHONGZIZHUANYONGFAPIAO,ZAIXITONGZHONGYIXIAOXIANGFUSHUKAIJU。HONGZIZHUANYONGFAPIAOYINGYU《XINXIBIAO》YIYIDUIYING。

DISIBU:NASHUIRENYEKEPING《XINXIBIAO》DIANZIXINXIHUOZHIZHIZILIAODAOSHUIWUJIGUANDUI《XINXIBIAO》NEIRONGJINXINGXITONGXIAOYAN。

如何申報?

【ANLI1】

四肖三期内3必出一期中精准四肖MOUZENGZHISHUIYIBANNASHUIRENYIZAI2019NIAN2YUEJIUYIBIXIAOSHOUSHOURUSHENBAOBINGJIAONASHUIKUAN。2019NIAN4YUE,GAINASHUIRENGENJUKEHUYAOQIUJIUGAIBIXIAOSHOUSHOURUBUKAIZENGZHISHUIZHUANYONGFAPIAO(SHUILV16%)。NASHUIRENYINGDANGRUHETIANXIEZENGZHISHUINASHUISHENBAOBIAO?

四肖三期内3必出一期中精准四肖DA:ANZHAO《GUOJIASHUIWUZONGJUGUANYUDIAOZHENGZENGZHISHUINASHUISHENBAOYOUGUANSHIXIANGDEGONGGAO》(GUOJIASHUIWUZONGJUGONGGAO2019NIANDI15HAO)GUIDING,NASHUIREN2019NIAN4YUEBUKAIYUAN16%SHUILVDEZENGZHISHUIZHUANYONGFAPIAO,ZAINASHUISHENBAOSHIYINGDANGANZHAOSHENBAOBIAODIAOZHENGQIANHOUDEDUIYINGGUANXI,JIANGJINE、SHUIETIANRU4YUESHUIKUANSUOSHUQIDE《ZENGZHISHUINASHUISHENBAOBIAOFULIEZILIAO(YI)》DI1XING“13%SHUILVDEHUOWUJIJIAGONGXIULIXIUPEILAOWU”“KAIJUZENGZHISHUIZHUANYONGFAPIAO”XIANGGUANLIECI。TONGSHI,YOUYUYUANSHIYONG16%SHUILVDEXIAOSHOUEYIJINGZAIQIANQIANZHAOWEIKAIJUFAPIAOSHOURUSHENBAONASHUI,BENQIYINGDANGZAI《ZENGZHISHUINASHUISHENBAOBIAOFULIEZILIAO(YI)》DI1XING“13%SHUILVDEHUOWUJIJIAGONGXIULIXIUPEILAOWU”“WEIKAIJUFAPIAO”XIANGGUANLIECITIANXIEXIANGYINGFUSHUJINXINGCHONGJIAN。

【ANLI2】

MOUNASHUIRENWEIZENGZHISHUIYIBANNASHUIREN,2019NIAN4YUEFASHENGYIQIANYUEFENYOUXINGDONGCHANZULINFUWUZHONGZHI,KAIJUHONGZIZENGZHISHUIZHUANYONGFAPIAO(SHUILV16%),JINE10WANYUAN,SHUIE1.6WANYUAN,YINGDANGRUHETIANXIEZENGZHISHUINASHUISHENBAOBIAO?

四肖三期内3必出一期中精准四肖DA:NASHUIREN2019NIAN4YUEKAIJUYUAN16%SHUILVDEHONGZIZENGZHISHUIZHUANYONGFAPIAO,ZAINASHUISHENBAOSHIYINGDANGANZHAOSHENBAOBIAODIAOZHENGQIANHOUDEDUIYINGGUANXI,JIANGHONGZICHONGJIANDEJINE、SHUIEJIRU4YUESHUIKUANSUOSHUQIDE《ZENGZHISHUINASHUISHENBAOBIAOFULIEZILIAO(YI)》DI1XING“13%SHUILVDEFUWU、BUDONGCHANHEWUXINGZICHAN”“KAIJUZENGZHISHUIZHUANYONGFAPIAO”DUIYINGLIECI。

四肖三期内3必出一期中精准四肖YIBANNASHUIREN2019NIAN4YUE1RIHOUQUDEYUAN16%、10%SHUILVDEZENGZHISHUIZHUANYONGFAPIAOSHIFOUKEYIDIKOU

DA:GENJU《GUOJIASHUIWUZONGJUGUANYUSHENHUAZENGZHISHUIGAIGEYOUGUANSHIXIANGDEGONGGAO》(GUOJIASHUIWUZONGJUGONGGAO2019NIANDI14HAO)DIYITIAO、DIERTIAOGUIDING,ZENGZHISHUIYIBANNASHUIRENZAIZENGZHISHUISHUILVDIAOZHENGQIANYIANYUAN16%、10%SHIYONGSHUILVKAIJUDEZENGZHISHUIFAPIAO,FASHENGXIAOSHOUZHERANG、ZHONGZHIHUOZHETUIHUIDENGQINGXINGXUYAOKAIJUHONGZIFAPIAODE,ANZHAOYUANSHIYONGSHUILVKAIJUHONGZIFAPIAO;KAIPIAOYOUWUXUYAOZHONGXINKAIJUDE,XIANANZHAOYUANSHIYONGSHUILVKAIJUHONGZIFAPIAOHOU,ZAIZHONGXINKAIJUZHENGQUEDELANZIFAPIAO。NASHUIRENZAIZENGZHISHUISHUILVDIAOZHENGQIANWEIKAIJUZENGZHISHUIFAPIAODEZENGZHISHUIYINGSHUIXIAOSHOUXINGWEI,XUYAOBUKAIZENGZHISHUIFAPIAODE,YINGDANGANZHAOYUANSHIYONGSHUILVBUKAI。

GOURUFANGNASHUIREN4YUE1RIHOUQUDEYUAN16%、10%SHUILVDEZENGZHISHUIZHUANYONGFAPIAOKEYIANXIANXINGGUIDINGDIKOUJINXIANGSHUIE。

四肖三期内3必出一期中精准四肖QUDELEYIZHANGPIAOMIANSHUILVLANCITIANXIECUOWUDEZENGZHISHUIPUTONGFAPIAO,YINGGAIRUHECHULI:

四肖三期内3必出一期中精准四肖ANZHAO《ZHONGHUARENMINGONGHEGUOFAPIAOGUANLIBANFA》GUIDING,“BUFUHEGUIDINGDEFAPIAO,BUDEZUOWEICAIWUBAOXIAOPINGZHENG,RENHEDANWEIHEGERENYOUQUANJUSHOU。”YINCI,KEJIANGYIQUDEDEFAPIAOLIANCITUIHUIXIAOSHOUFANG,BINGYAOQIUXIAOSHOUFANGZHONGXINWEIDANWEIKAIJUZHENGQUEDEFAPIAO。

LAIYUAN:GUOJIASHUIWUZONGJU、xiaochenshuiwu