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根据发票管理办法规定,销售货物并向购买方开具增值税专用发票后,如发生退货或销售折让需要开红字发票的,必须收回原发票并注明“作废”字样或取得购货方的有效证明。这样规定虽然能防止购销双方少缴增值税,但手续复杂,税收征管难度大,主要表现在: 1、增值税专用发票开具时限是按照“填开发票的单位和个人必须在发生经营业务确认营业收入时开具发票”的规定制定的,因此,销货方开出的增值税专用发票记帐联必须在当期作为计算销售收入和增值税销项税额的原始凭证入帐,以后发生退货,按照财务会计法规规定已入帐的原始凭证就不能再作废。
According to the provisions of the invoice management approach, sales of goods and to the buyer to issue VAT invoices, such as a return or sales discount need to open a red letter invoice, you must withdraw the original invoice and indicate the “void” or get the buyer effective prove. Such provisions can prevent the purchase and sale of both sides to pay less value-added tax, but the complex procedures, tax collection difficulties, mainly in: 1, VAT invoice issuance time limit is in accordance with “fill out the invoices of the units and individuals must be confirmed in the business operations Income invoices, ”the provisions of the development, therefore, the sales party out of the special VAT invoicing account must be calculated in the current sales tax and value added tax, the original voucher of the entry, after the return occurred, according to the financial Accounting rules pre-registered original voucher can not be invalidated.