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2017關於增值稅發票開票細節通知
隨著國家稅務局金稅三期系統全面上線,稅務機關目前對增值稅發票進行了最嚴厲的監管,逢稅務稽查更是必查發票。
若企業出現值稅抵扣的五流——即訂單流合同流資金流發票流貨物/勞務流 不壹的情況,將會成為稅務機關
稽查的重點。為了規避公司成為金稅三期後稅務稽查的對象,公司現需要完善發票的管理機制,將增值稅發票的申領、
開具、保管、抵扣等環節納入更規範的管理,並遵守增值稅抵扣的五流合壹的原則。
 
Following the upgrading of advance Jin Shui tax system framework by the China Tax Bureau lately, the Tax Authorities have then enforced a very
strict  governance on the VAT invoice. VAT invoice inspection has become a MUST whenever there is Tax Audit. If the five mechanisms flow, namely
Purchase Order, Agreement, Cash, Invoice and Stock/Service flow is not in line with each other, it will become the main inspection point by the Tax Bureau .
In order to reducing the risk of becoming a target for Tax Bureau,  company need to improve VAT invoice management in term of applying, issuing, keeping, deducting etc.
through a more proper law-based administration, and to comply with the five mechanisms flow principle.
 
 
鑒於上述,財務要求將系統的發票改擡頭申請,從2017年7月1號開始廢除,所有的發票擡頭名稱必須與訂單與合同的擡頭保存壹致。
In view of the above, Finance would like to request the VAT Title Changing Request to be abolished from 1st July 2017. All VAT Invoice TitleMUST in line with
their Purchase Order and Agreement thereafter .
 
若業務對於上述要求有異議,可以隨時與財務進行面對面溝通。謝謝!
Please feel free to contact Finance for further discussion if you have any concern with the above request. Thank you!
瀏覽次數: 988 來源: 新聞中心 最後編輯時間: 2017-7-4
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