紅字增值稅專用發票到底什么開具?對于大多數剛入行的會計都并不清楚具體是如何操作?實際上,紅字增值稅專用發票并沒有大家想象中那么難。接下來就由小編手把手教會大家,三個步驟就能學會!

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1、開具紅字專用發票適用的具體情形有哪些?

ZENGZHISHUIYIBANNASHUIRENKAIJUZENGZHISHUIZHUANYONGFAPIAOHOU,FASHENGXIAOHUOTUIHUI、KAIPIAOYOUWU、YINGSHUIFUWUZHONGZHIDENGQINGXINGDANBUFUHEFAPIAOZUOFEITIAOJIAN,HUOZHEYINXIAOHUOBUFENTUIHUIJIFASHENGXIAOSHOUZHERANGDENGQINGXING,XUYAOKAIJUHONGZIZHUANYONGFAPIAODE,ANGUIDINGKEYIKAIJU。

TEBIETIXING:

GENJU《GUOJIASHUIWUZONGJUGUANYUXIUDING<ZENGZHISHUIZHUANYONGFAPIAOSHIYONGGUIDING>DETONGZHI》(GUOSHUIFA〔2006〕156HAO)DISHISANTIAOYUDIERSHITIAOGUIDING:

四肖三期内3必出一期中精准四肖YIBANNASHUIRENZAIKAIJUZHUANYONGFAPIAODANGYUE,FASHENGXIAOHUOTUIHUI、KAIPIAOYOUWUDENGQINGXING,SHOUDAOTUIHUIDEFAPIAOLIAN、DIKOULIANFUHEZUOFEITIAOJIANDE,ANZUOFEICHULI;KAIJUSHIFAXIANYOUWUDE,KEJISHIZUOFEI。

四肖三期内3必出一期中精准四肖SUOCHENGZUOFEITIAOJIANSHIZHITONGSHIJUYOUXIALIEQINGXING:

(YI)SHOUDAOTUIHUIDEFAPIAOLIAN、DIKOULIANSHIJIANWEICHAOGUOXIAOSHOUFANGKAIPIAODANGYUE;

四肖三期内3必出一期中精准四肖(ER)XIAOSHOUFANGWEICHAOSHUIBINGQIEWEIJIZHANG;

(SAN)GOUMAIFANGWEIRENZHENGHUOZHERENZHENGJIEGUOWEI“NASHUIRENSHIBIEHAORENZHENGBUFU”、“ZHUANYONGFAPIAODAIMA、HAOMARENZHENGBUFU”。

2、開具紅字增值稅專用發票相關步驟有哪些?

KAIJUHONGZIZENGZHISHUIZHUANYONGFAPIAOKEGAIKUOWEISANGEBUZOU:

四肖三期内3必出一期中精准四肖DIYIBUKAIJUHONGZIZENGZHISHUIZHUANYONGFAPIAOXINXIBIAO

DIERBUSHUIWUJIGUANJIESHOUXIAOYANXINXIBIAO

四肖三期内3必出一期中精准四肖DISANBUXIAOSHOUFANGKAIJUFUSHUFAPIAO。

JUTICAOZUOYAOQIURUXIA:

第一步:開具紅字增值稅專用發票信息表

四肖三期内3必出一期中精准四肖QINGXINGYI、GOUMAIFANGSHENQINGKAIJU

四肖三期内3必出一期中精准四肖1.GOUMAIFANGQUDEZHUANYONGFAPIAOYIYONGYUSHENBAODIKOUDE,GOUMAIFANGKEZAIZENGZHISHUIFAPIAOGUANLIXINXITONGZHONGTIANKAIBINGSHANGCHUAN《KAIJUHONGZIZENGZHISHUIZHUANYONGFAPIAOXINXIBIAO》(JIANCHENG《XINXIBIAO》),ZAITIANKAI《XINXIBIAO》SHIBUTIANXIEXIANGDUIYINGDELANZIZHUANYONGFAPIAOXINXI,YINGZANYI《XINXIBIAO》SUOLIEZENGZHISHUISHUIECONGDANGQIJINXIANGSHUIEZHONGZHUANCHU,DAIQUDEXIAOSHOUFANGKAIJUDEHONGZIZHUANYONGFAPIAOHOU,YU《XINXIBIAO》YIBINGZUOWEIJIZHANGPINGZHENG。

四肖三期内3必出一期中精准四肖2.GOUMAIFANGQUDEZHUANYONGFAPIAOWEIYONGYUSHENBAODIKOU、DANFAPIAOLIANHUODIKOULIANWUFATUIHUIDE,GOUMAIFANGTIANKAI《XINXIBIAO》SHIYINGTIANXIEXIANGDUIYINGDELANZIZHUANYONGFAPIAOXINXI。

四肖三期内3必出一期中精准四肖QINGXINGER、XIAOSHOUFANGSHENQINGKAIJU

XIAOSHOUFANGKAIJUZHUANYONGFAPIAOSHANGWEIJIAOFUGOUMAIFANG,YIJIGOUMAIFANGWEIYONGYUSHENBAODIKOUBINGJIANGFAPIAOLIANJIDIKOULIANTUIHUIDE,XIAOSHOUFANGKEZAIXINXITONGZHONGTIANKAIBINGSHANGCHUAN《XINXIBIAO》。XIAOSHOUFANGTIANKAI《XINXIBIAO》SHIYINGTIANXIEXIANGDUIYINGDELANZIZHUANYONGFAPIAOXINXI。

第二步:稅務機關接收校驗信息表

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

CIWAI,NASHUIRENYEKEPING《XINXIBIAO》DIANZIXINXIHUOZHIZHIZILIAODAOSHUIWUJIGUANDUI《XINXIBIAO》NEIRONGJINXINGXITONGXIAOYAN。

第三步:銷售方開具負數發票

XIAOSHOUFANGPINGSHUIWUJIGUANXITONGXIAOYANTONGGUODE《XINXIBIAO》KAIJUHONGZIZHUANYONGFAPIAO,ZAIXINXITONGZHONGYIXIAOXIANGFUSHUKAIJU。XUYAOZHUYIDESHI,HONGZIZHUANYONGFAPIAOYINGYU《XINXIBIAO》YIYIDUIYING。

四肖三期内3必出一期中精准四肖KAIJUHONGZIZENGZHISHUIZHUANYONGFAPIAOJINXUYISHANGSANBU,NINXUEHUILEMA?

主要政策依據:

四肖三期内3必出一期中精准四肖《GUOJIASHUIWUZONGJUGUANYUHONGZIZENGZHISHUIFAPIAOKAIJUYOUGUANWENTIDEGONGGAO》(GUOJIASHUIWUZONGJUGONGGAO2016NIANDI47HAO)

LAIYUAN:ZHONGSHUIDAYI