如何正確處理企業(yè)出現(xiàn)的過期增值稅票?濟(jì)南代理記賬公司為你解疑！祝大家閱讀愉快！
相信每一個(gè)企業(yè)的稅務(wù)人員到稅務(wù)局辦事時(shí)總是時(shí)不時(shí)的遇到類似于收到增值稅票過期認(rèn)證，開出去的票對(duì)方未接受退回后沒有做相關(guān)處理導(dǎo)致過期的事情。那么，稅票作為一個(gè)重要的會(huì)計(jì)憑證，對(duì)于過期的這些票據(jù)應(yīng)該如何處理呢?下面濟(jì)南代理記賬公司給大家分享會(huì)計(jì)人員又該如何操作呢?
How to correctly handle the VAT ticket expired companies? Jinan bookkeeping agency company disambiguation for you! I wish you all a happy reading! Believe that every enterprise tax officials to revenue management always occasionally meet similar to receive the VAT ticket expired certification, after the open ticket out of the other party did not accept return not do related processing lead to expire. So, as an important accounting vouchers tax bill, outstanding for these notes should be how to deal with? Jinan bookkeeping agency company to share the following accounting personnel and the how to operate?
在2010年以前，對(duì)于需要認(rèn)證的增值稅專用稅票、公路內(nèi)河貨物運(yùn)輸業(yè)統(tǒng)一稅票、機(jī)動(dòng)車銷售統(tǒng)一稅票的抵扣期限，稅務(wù)局規(guī)定的期限一般為90天，到了2010年1月1日后，將這個(gè)期限延長(zhǎng)到了180天，這個(gè)期限的延長(zhǎng)為各個(gè)企業(yè)提供了認(rèn)證稅票的期限。所以，確定一張?jiān)鲋刀惼笔欠襁^期，應(yīng)該首先看一下稅票的開票日期與當(dāng)前日期的是否達(dá)到了180天，在180天以內(nèi)及時(shí)認(rèn)證“三票”還是來得及的。
Before 2010, necessary for certification of a VAT tax bill, inland waterway cargo transportation unified tax bill, motor vehicle sales tax deduction period, generally the time limit stipulated by the tax bureau for 90 days, by January 1st 2010, the extended to 180 days, the extension of the deadline for each enterprise to provide the term of certified tax bill. So, to determine whether a value-added tax ticket expired, should first look at the issuance date of make out an invoice with the current date is 180 days, within 180 days certification "three delegates" or in time in time.
處理過期增值稅票一般要企業(yè)的不同情況而定。一般分兩種情況：稅票已經(jīng)被認(rèn)證或沒有被認(rèn)證。對(duì)于如何解決增值稅票過期的問題已經(jīng)將稅票認(rèn)證的情況，開具稅票的企業(yè)需要根據(jù)稅票上的單位名稱，產(chǎn)品名稱，金額重新開具一份負(fù)數(shù)稅票，在做賬時(shí)做一下進(jìn)項(xiàng)稅額轉(zhuǎn)出會(huì)計(jì)事務(wù)處理，然后重新開具一份稅票即可。對(duì)于沒有認(rèn)證的稅票，一般需要領(lǐng)用稅票的單位開具未抵扣稅金的證明，填寫《開具紅字增值稅專用稅票申請(qǐng)單》，待稅務(wù)機(jī)關(guān)蓋章后交給開具稅票單位后，讓開具稅票單位重新開具紅字稅票即可。
以上是濟(jì)南代理記賬公司所分享的“如何正確處理企業(yè)出現(xiàn)的過期增值稅票?”希望給大家?guī)韼椭?br /> Tackling VAT ticket expired in general to the different situation of the enterprise. Generally divided into two kind of situations: tax bill has been certification or has not been certified. About how to solve the problem of the VAT ticket expired has tax payment certificate, issued by tax bill enterprise need according to the name of the entity on the tax bill, product name, amount to issue a negative tax bill, when do zhang do a transfer the input tax accounting transaction processing, and then to issue a tax bill. For no certified tax bill, generally require recipients tax bill issued not deductible tax certificate, fill in "the scarlet letter issued a VAT tax bill application form", after being after being stamped, the tax authority to issue tax payment unit, make tax payment issued by the unit to the scarlet letter issued by tax bill. Above is the jinan bookkeeping agency company share "how to correctly handle the VAT ticket expired companies?" Hope to bring you help!
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