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热炒的“最严发票令、发票开具新规”真的是新规吗

来源: 南方日报网络版     时间: 2019年06月16日 21:20:52
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网上怎么买生肖码平台直属招商最高㊖100返9♔诚招代理【QQ】908333061 腾讯分分彩,腾讯5分彩,腾讯10分彩,时时彩龙虎和,U米彩票代理,U米官网,U米平台注册,U米乐官网,U米娱乐官方网站。热炒的“最严发票令、发票开具新规”真的是新规吗

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(另)(,《中)(华)(人)(民)(共)(和)(国)(发)(票)(管)(理)(办)(法)(》第)(二)(十)(条)(规)(定)(:所)(有)(单)(位)(和)(从)(事)(生)(产)(、经)(营)(活)(动)(的)(个)(人)(在)(购)(买)(商)(品)(、接)(受)(服)(务)(以)(及)(从)(事)(其)(他)(经)(营)(活)(动)(支)(付)(款)(项)(,应)(当)(向)(收)(款)(方)(取)(得)(发)(票)(。取)(得)(发)(票)(时)(,不)(得)(要)(求)(变)(更)(品)(名)(和)(金)(额)(。
再)(者)(,国)(家)(税)(务)(总)(局)(《增)(值)(税)(发)(票)(开)(具)(指)(南)(》中)(就)(增)(值)(税)(普)(通)(发)(票)(的)(开)(具)(问)(题)(明)(确)(:个)(人)(消)(费)(者)(购)(买)(货)(物)(、劳)(务)(、服)(务)(、无)(形)(资)(产)(或)(不)(动)(产)(,索)(取)(增)(值)(税)(普)(通)(发)(票)(时)(,不)(需)(要)(向)(销)(售)(方)(提)(供)(纳)(税)(人)(识)(别)(号)(、地)(址)(电)(话)(、开)(户)(行)(及)(账)(号)(信)(息)(,也)(不)(需)(要)(提)(供)(相)(关)(证)(件)(或)(其)(他)(证)(明)(材)(料)(。这)(也)(从)(另)(一)(个)(角)(度)(说)(明)(,企)(业)(购)(买)(货)(物)(、劳)(务)(、服)(务)(、无)(形)(资)(产)(或)(不)(动)(产)(,索)(取)(增)(值)(税)(普)(通)(发)(票)(时)(,销)(售)(方)(应)(当)(填)(写)(纳)(税)(人)(识)(别)(号)(等)(项)(目)(。
可)(见)(,开)(具)(发)(票)(时)(“按)(照)(规)(定)(的)(栏)(目)(且)(填)(写)(项)(目)(齐)(全)(,内)(容)(真)(实)(的)(如)(实)(开)(具)(发)(票)(”是)(已)(有)(行)(政)(法)(规)(及)(税)(收)(规)(章)(所)(规)(定)(的)(必)(须)(的)(要)(求)(。可)(以)(说)(16号)(公)(告)(与)(《发)(票)(管)(理)(办)(法)(》是)(一)(脉)(相)(承)(的)(。
而)(“购)(买)(方)(纳)(税)(人)(识)(别)(号)(”栏)(次)(本)(身)(就)(是)(增)(值)(税)(专)(用)(发)(票)(和)(增)(值)(税)(普)(通)(发)(票)(固)(有)(的)(栏)(次)(,既)(然)(早)(就)(规)(定)(应)(当)(“填)(写)(项)(目)(齐)(全)(”,就)(很)(自)(然)(的)(包)(括)(应)(当)(在)(“购)(买)(方)(纳)(税)(人)(识)(别)(号)(”栏)(填)(写)(购)(买)(方)(的)(纳)(税)(人)(识)(别)(号)(或)(统)(一)(社)(会)(信)(用)(代)(码)((个)(人)(消)(费)(者)(除)(外)(),所)(以)(16号)(公)(告)(的)(这)(项)(内)(容)(,并)(非)(新)(规)(定)(,只)(是)(重)(申)(而)(已)(。
当)(然)(,对)(于)(“不)(符)(合)(规)(定)(的)(发)(票)(,不)(得)(作)(为)(税)(收)(凭)(证)(用)(于)(办)(理)(计)(税)(、退)(税)(、抵)(免)(等)(涉)(税)(业)(务)(”的)(规)(定)(,也)(许)(有)(人)(非)(要)(理)(解)(成)(是)(“新)(规)(定)(”,而)(笔)(者)(更)(愿)(意)(理)(解)(为)(是)(《发)(票)(管)(理)(办)(法)(》第)(二)(十)(一)(条)(关)(于)(“不)(符)(合)(规)(定)(的)(发)(票)(,不)(得)(作)(为)(财)(务)(报)(销)(凭)(证)(,任)(何)(单)(位)(和)(个)(人)(有)(权)(拒)(收)(”这)(一)(规)(定)(的)(深)(化)(和)(细)(化)(。
再)(说)(关)(于)(“销)(售)(方)(开)(具)(增)(值)(税)(发)(票)(时)(,发)(票)(内)(容)(应)(按)(照)(实)(际)(销)(售)(情)(况)(如)(实)(开)(具)(,不)(得)(根)(据)(购)(买)(方)(要)(求)(填)(开)(与)(实)(际)(交)(易)(不)(符)(的)(内)(容)(”的)(问)(题)(,《中)(华)(人)(民)(共)(和)(国)(发)(票)(管)(理)(办)(法)(》的)(第)(二)(十)(条)(、二)(十)(二)(条)(以)(及)(《实)(施)(细)(则)(》第)(二)(十)(八)(条)(,多)(次)(明)(确)(规)(定)(填)(开)(发)(票)(必)(须)(“内)(容)(真)(实)(”、“一)(次)(性)(如)(实)(开)(具)(”,取)(得)(发)(票)(时)(“不)(得)(要)(求)(变)(更)(品)(名)(和)(金)(额)(”。而)(且)(还)(明)(确)(规)(定)(“为)(他)(人)(、让)(他)(人)(为)(自)(己)(开)(具)(与)(实)(际)(经)(营)(业)(务)(情)(况)(不)(符)(的)(发)(票)(”是)(违)(法)(性)(质)(非)(常)(严)(重)(的)(虚)(开)(发)(票)(行)(为)(。可)(以)(说)(,如)(实)(开)(具)(发)(票)(是)(基)(本)(规)(范)(,而)(不)(如)(实)(开)(具)(发)(票)(,后)(果)(很)(严)(重)(。因)(此)(,要)(求)(按)(销)(售)(项)(目)(如)(实)(开)(具)(发)(票)(,也)(绝)(非)(新)(规)(定)(,同)(样)(只)(是)(重)(申)(而)(已)(。
那)(为)(何)(要)(这)(样)(重)(申)(呢)(?主)(要)(是)(,根)(据)(规)(定)(,销)(售)(方)(开)(具)(发)(票)(时)(,应)(如)(实)(开)(具)(与)(实)(际)(经)(营)(业)(务)(相)(符)(的)(发)(票)(。购)(买)(方)(取)(得)(发)(票)(时)(,不)(得)(要)(求)(变)(更)(品)(名)(和)(金)(额)(。但)(是)(目)(前)(发)(现)(部)(分)(销)(售)(方)(允)(许)(购)(买)(方)(可)(通)(过)(其)(销)(售)(平)(台)(,自)(行)(选)(择)(需)(要)(开)(具)(发)(票)(的)(商)(品)(服)(务)(名)(称)(等)(内)(容)(,并)(按)(照)(购)(买)(方)(的)(要)(求)(开)(具)(与)(实)(际)(经)(营)(业)(务)(不)(符)(的)(发)(票)(。所)(以)(,税)(务)(总)(局)(本)(次)(以)(公)(告)(的)(形)(式)(对)(此)(问)(题)(予)(以)(专)(项)(明)(示)(,或)(者)(说)(是)(发)(出)(严)(重)(警)(示)(。
综)(上)(,把)(关)(于)(“应)(在)(购)(买)(方)(纳)(税)(人)(识)(别)(号)(栏)(填)(写)(购)(买)(方)(的)(纳)(税)(人)(识)(别)(号)(或)(统)(一)(社)(会)(信)(用)(代)(码)(”,尤)(其)(是)(“销)(售)(方)(开)(具)(增)(值)(税)(发)(票)(时)(,发)(票)(内)(容)(应)(按)(照)(实)(际)(销)(售)(情)(况)(如)(实)(开)(具)(,不)(得)(根)(据)(购)(买)(方)(要)(求)(填)(开)(与)(实)(际)(交)(易)(不)(符)(的)(内)(容)(”的)(规)(定)(,冠)(以)(“最)(严)(发)(票)(令)(”、“最)(新)(发)(票)(开)(具)(规)(定)(”难)(免)(有)(误)(导)(之)(嫌)(,特)(别)(是)(还)(解)(读)(成)(“现)(在)((6月)(份)()还)(可)(以)(暂)(时)(维)(持)(以)(往)(的)(开)(票)(习)(惯)(,等)(到)(7月)(1日)(以)(后)(才)(需)(要)(这)(样)(开)(具)(发)(票)(”,更)(是)(会)(让)(一)(些)(纳)(税)(人)(以)(及)(财)(务)(人)(员)(误)(解)(为)(好)(似)(“还)(有)(最)(后)(一)(个)(月)(时)(间)(的)(疯)(狂)(”可)(以)(演)(绎)(。
其)(实)(,可)(以)(设)(想)(一)(下)(,即)(使)(没)(有)(这)(个)(16号)(公)(告)(,难)(道)(在)(开)(具)(发)(票)(时)(,“根)(据)(购)(买)(方)(要)(求)(填)(开)(与)(实)(际)(交)(易)(不)(符)(的)(内)(容)(”,以)(及)(对)(购)(买)(方)(为)(企)(业)(的)(“未)(在)(购)(买)(方)(纳)(税)(人)(识)(别)(号)(栏)(填)(写)(购)(买)(方)(的)(纳)(税)(人)(识)(别)(号)(或)(统)(一)(社)(会)(信)(用)(代)(码)(”等)(行)(为)(,就)(符)(合)(发)(票)(管)(理)(规)(定)(吗)(?税)(务)(机)(关)(就)(不)(能)(依)(据)(《发)(票)(管)(理)(办)(法)(》第)(三)(十)(七)(条)(、第)(三)(十)(五)(条)(的)(规)(定)(,对)(“虚)(开)(发)(票)(的)(行)(为)((包)(括)(为)(他)(人)(开)(具)(和)(让)(他)(人)(为)(自)(己)(开)(具)()”、“未)(按)(照)(规)(定)(的)(栏)(目)(开)(具)(发)(票)(的)(行)(为)(”进)(行)(处)(罚)(吗)(?显)(然)(不)(是)(!
作)(为)(纳)(税)(人)(,作)(为)(财)(务)(人)(员)(,应)(当)(清)(楚)(的)(知)(道)(,不)(管)(是)(开)(具)(发)(票)(还)(是)(接)(受)(销)(售)(方)(开)(具)(的)(发)(票)(,也)(不)(管)(是)(增)(值)(税)(专)(用)(发)(票)(还)(是)(普)(通)(发)(票)(,都)(应)(当)(按)(规)(定)(开)(具)(发)(票)(,取)(得)(按)(规)(定)(开)(具)(的)(发)(票)(,包)(括)(发)(票)(的)(项)(目)(填)(写)(齐)(全)(;客)(户)(、品)(名)(和)(金)(额)(等)(内)(容)(真)(实)(、与)(实)(际)(经)(营)(业)(务)((交)(易)()情)(况)(相)(符)(,这)(些)(既)(是)(行)(政)(法)(规)(的)(要)(求)(,也)(是)(基)(本)(的)(商)(事)(常)(识)(。依)(法)(经)(营)(、合)(规)(开)(具)(和)(取)(得)(发)(票)(、依)(法)(纳)(税)(,是)(规)(避)(税)(务)(风)(险)(的)(不)(二)(法)(门)(。返)(回)(搜)(狐)(,查)(看)(更)(多)(
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