平時企業財務開具的發票多了,在蓋章的做法上也會逐漸變得從簡、隨意。很多會計會認為發票蓋錯了章會沒什么,其實大錯特錯,根據國務院發布的相關法律法規,發票蓋章如果不規范,可要處罰1萬元,各位財會人要注意了!

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發票這樣蓋章被罰1萬!

四肖三期内3必出一期中精准四肖GENJU《GUOWUYUANGUANYUXIUGAI<ZHONGHUARENMINGONGHEGUOFAPIAOGUANLIBANFA>DEJUEDING》(ZHONGHUARENMINGONGHEGUOGUOWUYUANLINGDI587HAO)

DIERSHIERTIAO,KAIJUFAPIAOYINGDANGANZHAOGUIDINGDESHIXIAN、SHUNXU、LANMU,QUANBULIANCIYICIXINGRUSHIKAIJU,BINGJIAGAIFAPIAOZHUANYONGZHANG。

DISANSHIWUTIAO,WEIFANBENBANFADEGUIDING,YOUXIALIEQINGXINGZHIYIDE,YOUSHUIWUJIGUANZELINGGAIZHENG,KEYICHU1WANYUANYIXIADEFAKUAN;YOUWEIFASUODEDEYUYIMEISHOU:(YI)YINGDANGKAIJUERWEIKAIJUFAPIAO,HUOZHEWEIANZHAOGUIDINGDESHIXIAN、SHUNXU、LANMU,QUANBULIANCIYICIXINGKAIJUFAPIAO,HUOZHEWEIJIAGAIFAPIAOZHUANYONGZHANGDE。

ZONGSHANGKEJIAN,NASHUIRENZAIKAIJUFAPIAOSHIZHENGQUEJIAGAIFAPIAOZHUANYONGZHANGFEICHANGZHONGYAO。NEIMERUHEGUIFANDEJIAGAIFAPIAOZHUANYONGZHANGNI?

如何正確加蓋發票專用章?

1、自開和代開增值稅專用發票蓋章要求有不同嗎?

ZENGZHISHUIZHUANYONGFAPIAOYOUJIBENLIANCIHUOZHEJIBENLIANCIFUJIAQITALIANCIGOUCHENG,FENWEISANLIANBANHELIULIANBANLIANGZHONG。

四肖三期内3必出一期中精准四肖RUGUONINSHIZIJIKAIJUZENGZHISHUIZHUANYONGFAPIAO,GENJU《GUOJIASHUIWUZONGJUGUANYUXIUGAI<ZHONGHUARENMINGONGHEGUOFAPIAOGUANLIBANFASHISHIXIZE>DEJUEDING》(GUOJIASHUIWUZONGJULINGDI37HAO)DIERSHIBATIAO,YINGZAIKAIJUFAPIAODEFAPIAOLIANHEDIKOULIANJIAGAIBENDANWEIDEFAPIAOZHUANYONGZHANG。

四肖三期内3必出一期中精准四肖RUGUONINSHISHENQINGYOUSHUIWUJIGUANDAIKAIZENGZHISHUIZHUANYONGFAPIAO(FEIZIKAIZHUANPIAOXIAOGUIMONASHUIRENKESHENQINGDAIKAIZENGZHISHUIZHUANYONGFAPIAO),GENJU《GUOJIASHUIWUZONGJUGUANYUYINFA<SHUIWUJIGUANDAIKAIZENGZHISHUIZHUANYONGFAPIAOGUANLIBANFA(SHIXING)>DETONGZHI》(GUOSHUIFA〔2004〕153HAO)DISHIYITIAO,ZENGZHISHUINASHUIRENYINGZAIDAIKAIZHUANYONGFAPIAODEBEIZHULANSHANG,JIAGAIBENDANWEIDECAIWUZHUANYONGZHANGHUOFAPIAOZHUANYONGZHANG。

四肖三期内3必出一期中精准四肖YOUGENJU《GUOJIASHUIWUZONGJUGUANYUXIUGAI<ZHONGHUARENMINGONGHEGUOFAPIAOGUANLIBANFASHISHIXIZE>DEJUEDING》(GUOJIASHUIWUZONGJULINGDI37HAO)DIERSHIBATIAO,YINGZAIKAIJUFAPIAODEFAPIAOLIANHEDIKOULIANJIAGAIBENDANWEIDEFAPIAOZHUANYONGZHANG。YINCIDAIKAIZENGZHISHUIZHUANYONGFAPIAOYINGYOUDAIKAIQIYEZAIDAIKAIDEZENGZHISHUIZHUANYONGFAPIAOFAPIAOLIANHEDIKOULIANDEBEIZHULANSHANGJIAGAIBENDANWEIDEFAPIAOZHUANYONGZHANG。

四肖三期内3必出一期中精准四肖YINCI,ZIKAIHEDAIKAIDEZENGZHISHUIZHUANYONGFAPIAOJUNYINGYOUKAIPIAODANWEIZAIFAPIAOLIANHEDIKOULIANJIAGAIBENDANWEIDEFAPIAOZHUANYONGZHANG。

2、開具增值稅普通發票,一律都要加蓋發票專用章嗎?

四肖三期内3必出一期中精准四肖ZENGZHISHUIPUTONGFAPIAO(ZHEDIEPIAO)YOUJIBENLIANCIHUOZHEJIBENLIANCIFUJIAQITALIANCIGOUCHENG,FENWEILIANGLIANBANHEWULIANBANLIANGZHONG。

四肖三期内3必出一期中精准四肖RUGUONINSHIZIJIKAIJUDESHIZENGZHISHUIPUTONGFAPIAO(ZHEDIEPIAO),GENJUGENJU《ZHONGHUARENMINGONGHEGUOFAPIAOGUANLIBANFASHISHIXIZE》(GUOJIASHUIWUZONGJULINGDI37HAO)DIDIERSHIBATIAO,YINGZAIKAIJUFAPIAODEFAPIAOLIANJIAGAIBENDANWEIDEFAPIAOZHUANYONGZHANG。

RUGUONINSHISHENQINGYOUSHUIWUJIGUANDAIKAIZENGZHISHUIPUTONGFAPIAO(DANGRANBIXUFUHEDAIKAIDEQINGXINGHEFANWEI),YOUSHUIWUJIGUANZAIFAPIAODEBEIZHULANSHANG,JIAGAISHUIWUJIGUANDAIKAIFAPIAOZHUANYONGZHANG。

3、增值稅普通發票(卷票)需要加蓋發票專用章嗎?

四肖三期内3必出一期中精准四肖GENJU《GUOJIASHUIWUZONGJUGUANYUQIYONGZENGZHISHUIPUTONGFAPIAO(JUANPIAO)YOUGUANSHIXIANGDEGONGGAO》(GUOJIASHUIWUZONGJUGONGGAO2016NIANDI82HAO)GUIDING,ZENGZHISHUIPUTONGFAPIAO(JUANPIAO)FENWEILIANGZHONGGUIGE:

57mm×177.8mm、76mm×177.8mm,JUNWEIDANLIAN。

四肖三期内3必出一期中精准四肖YOUNASHUIRENZIXINGKAIJU,YOUYUFAPIAOLIANCISHIDANLIAN,YINGZAIKAIJUZENGZHISHUIPUTONGFAPIAO(JUANPIAO)SHIJIAGAIBENDANWEIFAPIAOZHUANYONGZHANG。

4、增值稅電子發票是否需要加蓋發票專用章?

GENJU《GUOJIASHUIWUZONGJUGUANYUTUIXINGTONGGUOZENGZHISHUIDIANZIFAPIAOXITONGKAIJUDEZENGZHISHUIDIANZIPUTONGFAPIAOYOUGUANWENTIDEGONGGAO》(GUOJIASHUIWUZONGJUGONGGAO2015NIANDI84HAO)DISANTIAO,ZENGZHISHUIDIANZIPUTONGFAPIAODEKAIPIAOFANGHESHOUPIAOFANGXUYAOZHIZHIFAPIAODE,KEYIZIXINGDAYINZENGZHISHUIDIANZIPUTONGFAPIAODEBANSHIWENJIAN,QIFALVXIAOLI、JIBENYONGTU、JIBENSHIYONGGUIDINGDENGYUSHUIWUJIGUANJIANZHIDEZENGZHISHUIPUTONGFAPIAOXIANGTONG。

YINCI,DIANZIFAPIAOSHIKEYIYOUKAIPIAOFANGHESHOUPIAOFANGZIXINGDAYINDE,DIANZIFAPIAOSHANGXIANGYINGWEIZHIYIYOUKAIPIAOXITONGSHENGCHENGDEDIANZIQIANZHANG(FAPIAOZHUANYONGZHANG),SUOYIBUXUYAOLINGWAIZAIJIAGAIFAPIAOZHUANYONGZHANG。

5、機動車銷售統一發票也需在發票聯和抵扣聯加蓋發票專用章嗎?

四肖三期内3必出一期中精准四肖CONGSHIJIDONGCHELINGSHOUYEWUDEDANWEIHEGEREN,ZAIXIAOSHOUJIDONGCHE(BUBAOKUOXIAOSHOUJIUJIDONGCHE)SHOUQUKUANXIANGSHI,KAIJUJIDONGCHEXIAOSHOUTONGYIFAPIAO。JIDONGCHEXIAOSHOUTONGYIFAPIAOWEIDIANNAOLIULIANSHIFAPIAO。

四肖三期内3必出一期中精准四肖GENJU《GUOJIASHUIWUZONGJUGUANYUSHIYONGXINBANJIDONGCHEXIAOSHOUTONGYIFAPIAOYOUGUANWENTIDETONGZHI》(GUOSHUIHAN〔2006〕479HAO)GUIDING,YINGZAIFAPIAOLIANJIAGAICAIWUZHUANYONGZHANGHUOFAPIAOZHUANYONGZHANG,DIKOULIANHEBAOSHUILIANBUDEJIAGAIYINZHANG。

發票備注欄少幾個字,公司損失百萬

四肖三期内3必出一期中精准四肖ANLI:YIJIAGONGSIZAIYICISHUIJUJICHAGAIQIYESHI,BEIZHICHUCUNZAIDALIANGQUDEDEZHUANPIAOBUFUHEGUIDINGDEXIANXIANG。

四肖三期内3必出一期中精准四肖QIZHONGTIDAO2017NIANDUDEFANGZU990WANYUAN,QUDESHIYIBANJISHUIZENGZHISHUILV11%DEZHUANPIAO,YOUYUCHUZUFANGHUIJIKAIPIAOSHIHOUTAIDAYI,ZAIFAPIAOBEIZHULANLOUTIANLEBUDONGCHANDEDIZHI,CONGERDAOZHITAGONGSI98.11WANYUANDEJINXIANGSHUIEWUFADIKOU!

JINTIANQI,BEIZHULANYIDINGBUNENGSUIYILE。DAJIAYIDINGYAOZHUYIE!FUHETIAOJIANDANWEIANGUIDINGTIANXIEBEIZHULANXINXIDEZENGZHISHUIFAPIAO,JIANGBUNENGZUOWEIYOUXIAOSHUISHOUPINGZHENGE!

WEILEBANGZHUDAJIAJISHIZHISUN,XIAMIANDEZHISHIJIUHENZHONGYAOLE,JIDEZICHA!

這6種發票,一定要檢查備注

YOUBUSHAORENZIXUNBUTONGFAPIAODEBEIZHULANYINGRUHETIANXIE?BEIZHULANZUOWEIFAPIAODEYIBUFEN,ZAISHENMEQINGKUANGXIAKAIJUFAPIAOXUYAOTIANXIE?RUHETIANXIE?YIQILAIKANKANFAPIAOBEIZHULANNEIXIENINBUZHIDAODESHI!

1、提供建筑服務

NASHUIRENZIXINGKAIJUHUOZHESHUIWUJIGUANDAIKAIZENGZHISHUIFAPIAOSHI,YINGZAIFAPIAODEBEIZHULANZHUMINGJIANZHUFUWUFASHENGDIXIAN(SHI、QU)MINGCHENGJIXIANGMUMINGCHENG。

2、增值稅一般納稅人提供貨物運輸服務

SHIYONGZENGZHISHUIZHUANYONGFAPIAOHEZENGZHISHUIPUTONGFAPIAO,KAIJUFAPIAOSHIYINGJIANGQIYUNDI、DAODADI、CHEZHONGCHEHAOYIJIYUNSHUHUOWUXINXIDENGNEIRONGTIANXIEZAIFAPIAOBEIZHULANZHONG,RUNEIRONGJIAODUOKELINGFUQINGDAN。

3、銷售不動產

四肖三期内3必出一期中精准四肖NASHUIRENZIXINGKAIJUHUOZHESHUIWUJIGUANDAIKAIZENGZHISHUIFAPIAOSHI,YINGZAIFAPIAO“HUOWUHUOYINGSHUILAOWU、FUWUMINGCHENG”LANTIANXIEBUDONGCHANMINGCHENGJIFANGWUCHANQUANZHENGSHUHAOMA(WUFANGWUCHANQUANZHENGSHUDEKEBUTIANXIE),“DANWEI”LANTIANXIEMIANJIDANWEI,BEIZHULANZHUMINGBUDONGCHANDEXIANGXIDIZHI。

4、出租不動產

四肖三期内3必出一期中精准四肖NASHUIRENZIXINGKAIJUHUOZHESHUIWUJIGUANDAIKAIZENGZHISHUIFAPIAOSHI,YINGZAIBEIZHULANZHUMINGBUDONGCHANDEXIANGXIDIZHI。

5、按照現行政策規定適用差額征稅辦法繳納增值稅

四肖三期内3必出一期中精准四肖QIEBUDEQUANEKAIJUZENGZHISHUIFAPIAODE(CAIZHENGBU、SHUIWUZONGJULINGYOUGUIDINGDECHUWAI),NASHUIRENZIXINGKAIJUHUOZHESHUIWUJIGUANDAIKAIZENGZHISHUIFAPIAOSHI,TONGGUOXINXITONGZHONGCHAEZHENGSHUIKAIPIAOGONGNENG,LURUHANSHUIXIAOSHOUE(HUOHANSHUIPINGGUE)HEKOUCHUE,XITONGZIDONGJISUANSHUIEHEBUHANSHUIJINE,BEIZHULANZIDONGDAYIN“CHAEZHENGSHUI”ZIYANG,FAPIAOKAIJUBUYINGYUQITAYINGSHUIXINGWEIHUNKAI。

6、保險機構作為車船稅扣繳義務人,在代收車船稅并開具增值稅發票時

四肖三期内3必出一期中精准四肖YINGZAIZENGZHISHUIFAPIAOBEIZHULANZHONGZHUMINGDAISHOUCHECHUANSHUISHUIKUANXINXI。JUTIBAOKUO:BAOXIANDANHAO、SHUIKUANSUOSHUQI(XIANGXIZHIYUE)、DAISHOUCHECHUANSHUIJINE、ZHINAJINJINE、JINEHEJIDENG。GAIZENGZHISHUIFAPIAOKEZUOWEINASHUIRENJIAONACHECHUANSHUIJIZHINAJINDEHUIJIHESUANYUANSHIPINGZHENG。

四肖三期内3必出一期中精准四肖FAPIAODEJIBENNEIRONGBAOKUO:FAPIAODEMINGCHENG、FAPIAODAIMAHEHAOMA、LIANCIJIYONGTU、KEHUMINGCHENG、KAIHUYINXINGJIZHANGHAO、SHANGPINMINGCHENGHUOJINGYINGXIANGMU、JILIANGDANWEI、SHULIANG、DANJIA、DAXIAOXIEJINE、KAIPIAOREN、KAIPIAORIQI、KAIPIAODANWEI(GEREN)MINGCHENG(ZHANG)DENG。YEBAOKUOPIAOMIANDEBEIZHULAN,QIYEQUDEWEIANGUIDINGJINXINGBEIZHUDEFAPIAOSHUYUBUHEGUIPIAOJU,SHUYUWEIFANFAPIAOGUANLIFAGUI,YOUSHUIWUJIGUANZELINGXIANQIGAIZHENG。

發票還有這些熱點問題

1.發票可以蓋財務專用章或公章么?

四肖三期内3必出一期中精准四肖DA:BUKEYI。GENJU《ZHONGHUARENMINGONGHEGUOFAPIAOGUANLIBANFA》(ZHONGHUARENMINGONGHEGUOGUOWUYUANLINGDI587HAO)DIERSHIERTIAOGUIDING,FAPIAOYINGDANGJIAGAIFAPIAOZHUANYONGZHANG。

2.發票既蓋了財務專用章,又蓋了發票專用章,這樣可以么?

DA:BUKEYI。FAPIAOSHANGZHIXUGAIFAPIAOZHUANYONGZHANG。

3.發票上蓋了發票專用章,但是蓋的不清晰,怎么辦?

四肖三期内3必出一期中精准四肖DA:KEYIZAIPANGBIANBUGAIYIGEQINGXIDEZHANG,HUOZHEJIANGFAPIAOZUOFEIHUOHONGCHONG。

4.發票上的發票專用章蓋反了,發票還有效么?

DA:YOUXIAO。

5.發票若未按規定加蓋發票專用章,會有什么影響?

DA:GENJU《ZHONGHUARENMINGONGHEGUOFAPIAOGUANLIBANFA》(ZHONGHUARENMINGONGHEGUOGUOWUYUANLINGDI587HAO)DISANSHIWUTIAOGUIDING,WEIJIAGAIFAPIAOZHUANYONGZHANGDE,YOUSHUIWUJIGUANZELINGGAIZHENG,KEYICHU1WANYUANYIXIADEFAKUAN;YOUWEIFASUODEDEYUYIMEISHOU。

6.發票的記賬聯要不要蓋章?

DA:GENJU《ZHONGHUARENMINGONGHEGUOFAPIAOGUANLIBANFASHISHIXIZE》DIERSHIBATIAOGUIDING:“DANWEIHEGERENZAIKAIJUFAPIAOSHI,BIXUZUODAOANZHAOHAOMASHUNXUTIANKAI,TIANXIEXIANGMUQIQUAN,NEIRONGZHENSHI,ZIJIQINGCHU,QUANBULIANCIYICIDAYIN,NEIRONGWANQUANYIZHI,BINGZAIFAPIAOLIANHEDIKOULIANJIAGAIFAPIAOZHUANYONGZHANG。”YINCI,JIZHANGLIANWUXUGAIZHANG。

7.蓋的發票專用章名稱和銷售方名稱不一致,該發票是否一定有問題?

DA:BUYIDING。RUGUOSHIJINGSHUIWUJIGUANWEITUODAIZHENGSHUIKUANDEDANWEI,QIWEIDAIZHENGSHUIKUANDESHANGHUDAIKAIDEPUTONGFAPIAO,YINGJIAGAISHOUTUODAIZHENGDANWEIDEFAPIAOZHUANYONGZHANG,CISHIFAPIAOZHUANYONGZHANGMINGCHENGYUSHIJIXIAOSHOUFANG(SHANGHU)MINGCHENGBUYIZHI,SHIZHENGCHANGDE。

8.代開的發票怎么蓋章?

四肖三期内3必出一期中精准四肖DA:DAIKAIDEZENGZHISHUIZHUANYONGFAPIAO,XUYAOSHOUKUANFANGJIAGAIFAPIAOZHUANYONGZHANG,BUXUYAOJIAGAISHUIWUJIGUANDAIKAIFAPIAOZHUANYONGZHANG;DAIKAIPUTONGFAPIAO,BIXUJIAGAISHUIWUJIGUANDAIKAIFAPIAOZHUANYONGZHANG。

LAIYUAN:ZHONGSHUIDAYIXINMEITIZHIKU、HAOLAOSHISHUOHUIJI、QINGDAOHUIJI、ZHONGGUOSHUIWUZAZHISHE、SHENZHENFUTIANGUOSHUI、BEIJINGSHUIWUDENG