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href="/">會(huì)計(jì)學(xué)堂稅務(wù)</a></span> <span id="tx5ptxn" class="date">2021/02/23</span> <span id="oss3cve" class="views">5512人查看</span></div> <div id="qgsixin" class="pro-mark"><img src="https://static.acc5.com/static_acc5/2018/images/ask_main/pro_mark_icon.png" alt> <span>精選回答</span></div> <div id="crhwhmf" class="source-content mt-20"><p><img src="https://al3.acc5.com/_603452a3ec5a7.jpg" title="增值稅普通發(fā)票如何申請(qǐng)?jiān)霭嬖隽? alt="增值稅普通發(fā)票如何申請(qǐng)?jiān)霭嬖隽? width="800" height="320" border="0" vspace="0" style="width: 800px; height: 320px;"/></p><p></p><p style="text-indent: 2em;">增值稅普通發(fā)票增版：</p><p style="text-indent: 2em;">1.當(dāng)月完成抄報(bào)稅、清卡，</p><p style="text-indent: 2em;">2.確保當(dāng)前仍有未開具的空白增值稅普通發(fā)票，</p><p style="text-indent: 2em;">3.攜帶實(shí)名辦稅的經(jīng)辦人身份證原件、營業(yè)執(zhí)照、企業(yè)公章、發(fā)票章、金稅盤（稅控盤）、填表，</p><p style="text-indent: 2em;">4.必要時(shí)提供開具大額發(fā)票的業(yè)務(wù)合同，</p><p style="text-indent: 2em;">增值稅普通發(fā)票增量：</p><p style="text-indent: 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href="/wenda/question_15417.html" title="增值稅百分之十三怎么計(jì)算" target="_blank" class="text-ellipsis hmt relevant-ask-item" data-v-e6ac4cdc>增值稅百分之十三怎么計(jì)算</a> <span id="qy38gvl" class="mark-question marked" data-v-e6ac4cdc>問</span></h3> <p data-v-e6ac4cdc><span id="5yn8bbb" class="answer" data-v-e6ac4cdc>增值稅百分之十三計(jì)算：銷項(xiàng)稅額=銷售額*13%。銷項(xiàng)稅額=含稅金額/（1+13%）*13%。不含稅價(jià)=價(jià)稅合計(jì)÷(1+稅率)，稅額=價(jià)稅合計(jì)÷(1+稅率)× 稅率。</span> <span id="brrgwau" class="mark-answer marked" data-v-e6ac4cdc>答</span></p></li><li data-v-e6ac4cdc><h3 data-v-e6ac4cdc><a href="/wenda/question_24202.html" title="計(jì)提并繳納增值稅及附加稅的完整會(huì)計(jì)分錄" target="_blank" class="text-ellipsis hmt relevant-ask-item" data-v-e6ac4cdc>計(jì)提并繳納增值稅及附加稅的完整會(huì)計(jì)分錄</a> <span id="vrrghau" class="mark-question marked" data-v-e6ac4cdc>問</span></h3> <p data-v-e6ac4cdc><span id="x05mrrw" class="answer" data-v-e6ac4cdc>1、增值稅計(jì)提和繳納會(huì)計(jì)分錄：計(jì)提時(shí)：借：應(yīng)交稅費(fèi)—應(yīng)交增值稅(轉(zhuǎn)出未交增值稅)。貸：應(yīng)交稅費(fèi)—未交增值稅、下月交納時(shí)：借：應(yīng)交稅費(fèi)—未交增值稅。貸：銀行存款。</span> <span id="uchamqu" class="mark-answer marked" data-v-e6ac4cdc>答</span></p></li><li data-v-e6ac4cdc><h3 data-v-e6ac4cdc><a href="/wenda/question_109.html" title="增值稅專用發(fā)票和普通發(fā)票的區(qū)別是什么" target="_blank" class="text-ellipsis hmt relevant-ask-item" data-v-e6ac4cdc>增值稅專用發(fā)票和普通發(fā)票的區(qū)別是什么</a> <span id="f380qvv" class="mark-question marked" data-v-e6ac4cdc>問</span></h3> <p data-v-e6ac4cdc><span id="jd5imc5" class="answer" data-v-e6ac4cdc>1、聯(lián)次不同，增值稅專用發(fā)票有3聯(lián)，增值稅普通發(fā)票則分好幾種，1、2、5聯(lián)都有。 2、發(fā)票使用人不同，增值稅專用發(fā)票一般只能由增值稅一般納稅人領(lǐng)購使用，普通發(fā)票由從事經(jīng)營活動(dòng)并辦理了稅務(wù)登記的各種納稅人使用。 3、作用不同，增值稅專用發(fā)票可以抵扣進(jìn)項(xiàng)稅，增值稅普通發(fā)票除特殊情況，是不能抵扣進(jìn)項(xiàng)稅額的。</span> <span id="ukzztmg" class="mark-answer marked" data-v-e6ac4cdc>答</span></p></li><li data-v-e6ac4cdc><h3 data-v-e6ac4cdc><a href="/wenda/question_18919.html" title="增值稅未申報(bào)或未比對(duì)什么意思" target="_blank" class="text-ellipsis hmt relevant-ask-item" data-v-e6ac4cdc>增值稅未申報(bào)或未比對(duì)什么意思</a> <span id="yj80tyn" class="mark-question marked" data-v-e6ac4cdc>問</span></h3> <p data-v-e6ac4cdc><span id="yjjndhb" class="answer" data-v-e6ac4cdc>增值稅未申報(bào)或未比對(duì)：這句話應(yīng)該是清卡的時(shí)候提示的，一般是增值稅沒有申報(bào)，或者數(shù)據(jù)比對(duì)沒有通過才提示，或者沒有抄稅就先申報(bào)，然后清卡。如果未申報(bào)的話，應(yīng)該先申報(bào)然后清卡，如果是比對(duì)不通過的話，要去稅務(wù)大廳柜面清卡，如果是沒有抄稅就申報(bào)的話，要作廢申報(bào)，然后抄稅，報(bào)稅再清卡。</span> <span id="qg880xy" class="mark-answer marked" data-v-e6ac4cdc>答</span></p></li><li data-v-e6ac4cdc><h3 data-v-e6ac4cdc><a href="/wenda/question_22856.html" title="經(jīng)營租賃增值稅稅率是多少" target="_blank" class="text-ellipsis hmt relevant-ask-item" data-v-e6ac4cdc>經(jīng)營租賃增值稅稅率是多少</a> <span id="f0vze0a" class="mark-question marked" data-v-e6ac4cdc>問</span></h3> <p data-v-e6ac4cdc><span id="mqxynch" class="answer" data-v-e6ac4cdc>根據(jù)稅務(wù)機(jī)關(guān)規(guī)定其經(jīng)營租賃分為不動(dòng)產(chǎn)經(jīng)營租賃和有形動(dòng)產(chǎn)經(jīng)營租賃，如果企業(yè)是一般納稅人的話，其提供的不動(dòng)產(chǎn)經(jīng)營租賃的增值稅稅率為9%，有形動(dòng)產(chǎn)經(jīng)營租賃增值稅稅率是13%。如果企業(yè)是小規(guī)模納稅人的話，其提供的不動(dòng)產(chǎn)經(jīng)營租賃的增值稅征收率為5%，有形動(dòng)產(chǎn)經(jīng)營租賃增值稅征收率是3%。</span> <span id="38ozp38" class="mark-answer marked" data-v-e6ac4cdc>答</span></p></li></ul></div></div> </div> <div id="uu0cccs" class="container-right pull-right"><div id="bb3838y" class="topic-discuss"><div id="a50wbqf" class="title"><img src="https://static.acc5.com/static_acc5/2018/images/ask_main/question_icon.png" alt> <span>相似問題</span></div> <div style="padding: 0 10px;"><ul class="list-unstyled"><li id="ijyyohb" class="list-choiceness-problem" style="padding:20px;border-bottom:1px solid #efefef;"><a href="/ask/question_5259587.html" target="_blank"><p class="ellipsis-3">2016版增值稅普通發(fā)票（五聯(lián)折疊票）和增值稅普通發(fā)票中文五聯(lián)版如何選擇</p> <p class="answer"><span id="u33crla" class="more 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{layout:"head",data:[{extendToolList:[{label:g,name:"應(yīng)稅貨物或勞務(wù)",status:h,url:"https:\u002F\u002Fwww.job5191.cn\u002Ftools\u002Ftaxable_labour\u002F"},{label:g,name:"印花稅計(jì)算",status:h,url:"https:\u002F\u002Fwww.job5191.cn\u002Ftools\u002Fstamp_duty\u002F"}],extendCourse:[{name:"2026年企業(yè)所得稅匯算清繳填報(bào)實(shí)戰(zhàn)精講：從基礎(chǔ)到案例輕松搞定",url:"\u002Fcourse\u002Fcourse_15872.html"},{name:"真賬實(shí)操會(huì)計(jì)校長班-四十期",url:"\u002Fcourse\u002Fcourse_15875.html"}],extendProblem:[{name:i,url:"\u002Fask\u002Fquestion_5259587.html"},{name:j,url:"\u002Fask\u002Fquestion_553924.html"}],aboutQues:[{id:"5259587",title:i,tuid:"13104953",browse_count:"2776",addtime:"11-09",status:a,uid:"14426090",reply:"你好，推薦你選擇增值稅普通發(fā)票（五聯(lián)無金額限制版）",taketime:"1636468444",cat_id:b,from:e,teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F013\u002F10\u002F49\u002F53_avatar_middle.jpg?t=1680262571",user_head:"\u002F\u002Fpic1.acc5.cn\u002F014\u002F42\u002F60\u002F90_avatar_middle.jpg?t=2026052612",reply_time:"2021-11-09"},{id:"553924",title:j,tuid:"9123210",browse_count:"3965",addtime:"03-05",status:a,uid:"9074382",reply:"您好，一、首次申請(qǐng) \r\n??? （一）攜帶資料：\r\n??? 1.公章、發(fā)票專用章\r\n??? 2.稅務(wù)登記證副本\r\n??? 3.發(fā)票經(jīng)辦人身份證復(fù)印件\r\n（二）辦理流程：\r\n1.到辦稅服務(wù)廳綜合服務(wù)窗口辦理票種核定手續(xù)\r\n2.到開票系統(tǒng)服務(wù)單位參加培訓(xùn)\r\n3.將培訓(xùn)證書復(fù)印件交辦稅服務(wù)廳綜合服務(wù)窗口\r\n4.根據(jù)通知由服務(wù)單位完成安裝手續(xù)\r\n??? 二、增版\r\n（一）攜帶資料：\r\n?? 1.公章、發(fā)票專用章\r\n?? 2.稅務(wù)登記證副本\r\n?? 3.發(fā)票經(jīng)辦人身份證復(fù)印件\r\n?? 4.金稅盤（使用通用機(jī)打發(fā)票卷票或折票的納稅人攜帶稅控IC卡或稅控盤）\r\n?? （二）辦理流程：\r\n到辦稅服務(wù)廳綜合服務(wù)窗口辦理\r\n注：普通發(fā)票增版后自下次領(lǐng)用開始生效。\r\n??? 三、臨時(shí)增量\r\n（一）攜帶資料：\r\n??? 1.公章、發(fā)票專用章\r\n??? 2.稅務(wù)登記證副本\r\n??? 3.發(fā)票經(jīng)辦人身份證復(fù)印件\r\n??? 4.金稅盤（使用通用機(jī)打發(fā)票卷票或折票的納稅人攜帶稅控IC卡或稅控盤）\r\n??? （二）辦理流程：\r\n??? 1.納稅人需將原已領(lǐng)購發(fā)票全部開具完畢\r\n??? 2.開具完畢后第二天或以后到辦稅服務(wù)廳辦理增量手續(xù)\r\n注：1.初次申請(qǐng)臨時(shí)增量，須法定代表人身份證??? 2.納稅人連續(xù)三個(gè)月內(nèi)申請(qǐng)兩次臨時(shí)增量以后，可以申請(qǐng)正式增量。",taketime:"1488712853",cat_id:b,from:"1",teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F009\u002F12\u002F32\u002F10_avatar_middle.jpg?t=1651203214",user_head:"\u002F\u002Fpic1.acc5.cn\u002F009\u002F07\u002F43\u002F82_avatar_middle.jpg?t=1651203206",reply_time:"2017-03-05"},{id:8881,adv:k,title:"一名會(huì)計(jì)如何讓領(lǐng)導(dǎo)給你主動(dòng)加薪？",reply:"都說財(cái)務(wù)會(huì)計(jì)越老越吃香，實(shí)際上是這樣嗎？其實(shí)不管年齡工齡如何",url:"https:\u002F\u002Fwww.job5191.cn\u002Fxueli\u002F?a_id=349"},{id:"7969323",title:"?滴滴普通發(fā)票如何申報(bào)增值稅",tuid:"177515",browse_count:"1097",addtime:"02-26",status:a,uid:"9088738",reply:"滴滴普通發(fā)票申報(bào)增值稅，首先要發(fā)票的發(fā)票冊(cè)種類一定要是增值稅普通發(fā)票，發(fā)票有效后可以把發(fā)票單獨(dú)開具的發(fā)票數(shù)據(jù)傳送到稅務(wù)系統(tǒng)，申報(bào)增值稅。其中發(fā)票數(shù)據(jù)包括發(fā)票號(hào)碼、發(fā)票代碼、發(fā)票金額、購方名稱、購方稅號(hào)等信息，根據(jù)這些數(shù)據(jù)，可以結(jié)合進(jìn)項(xiàng)發(fā)票，進(jìn)行申報(bào)納稅。例如，一家公司購買貨物收到貨物和相應(yīng)的普通發(fā)票。此時(shí)這家公司需要把發(fā)票的數(shù)據(jù)傳送到稅務(wù)系統(tǒng)，形成相應(yīng)的增值稅申報(bào)表。\r\n\r\n關(guān)于增值稅申報(bào)，只要發(fā)票記賬完成，就需要對(duì)發(fā)票申報(bào)增值稅，根據(jù)增值稅發(fā)票開具的內(nèi)容，計(jì)算增值稅，在發(fā)票申報(bào)報(bào)表中填寫后提交給稅務(wù)局進(jìn)行審核。大部分增值稅都是按月申報(bào)，按季度申報(bào)，和按年申報(bào)三種方式。如果發(fā)票有問題，應(yīng)及時(shí)向稅務(wù)機(jī)關(guān)報(bào)送，以便調(diào)整納稅申報(bào)表。",taketime:"1677397954",cat_id:b,from:"29",teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F000\u002F17\u002F75\u002F15_avatar_middle.jpg?t=1651203197",user_head:"\u002F\u002Fpic1.acc5.cn\u002F009\u002F08\u002F87\u002F38_avatar_middle.jpg?t=1651203209",reply_time:"2023-02-26"},{id:"2635983",title:"個(gè)體工商戶如何網(wǎng)上申請(qǐng)開具增值稅普通發(fā)票",tuid:"11224963",browse_count:"5703",addtime:"01-07",status:a,uid:"11499336",reply:"你好，辦理稅務(wù)登記后，購買金稅盤和發(fā)票就可以",taketime:"1578380498",cat_id:b,from:"12",teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F011\u002F22\u002F49\u002F63_avatar_middle.jpg?t=1651216633",user_head:"\u002F\u002Fpic1.acc5.cn\u002F011\u002F49\u002F93\u002F36_avatar_middle.jpg?t=2026052612",reply_time:"2020-01-07"},{id:"3254928",title:"老師，我公司的個(gè)體戶\n我這邊剛申請(qǐng)了增值稅普通發(fā)票（二聯(lián)電腦版），票種核定通過了，我申請(qǐng)的是五份十萬元版的。今天拿到稅務(wù)UKey，去自助購票機(jī)買來的是20份一萬元版增值稅普通發(fā)票。\n我這個(gè)數(shù)量與申請(qǐng)數(shù)量對(duì)不上要怎么處理呢？",tuid:"9056951",browse_count:"1559",addtime:l,status:a,uid:m,reply:"你好！這個(gè)建議你先看下你申請(qǐng)的情況，然后拍個(gè)照片，去大廳問問，正常是不會(huì)出現(xiàn)這種的。",taketime:"1592808417",cat_id:b,from:n,teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F009\u002F05\u002F69\u002F51_avatar_middle.jpg?t=1714043937",user_head:o,reply_time:p},{id:"5634497",title:"機(jī)動(dòng)車統(tǒng)一銷售發(fā)票\u002F機(jī)動(dòng)車增值稅專用發(fā)票\u002F機(jī)動(dòng)車增值稅普通發(fā)票如何申領(lǐng)，請(qǐng)問一下電子發(fā)票和紙質(zhì)發(fā)票的窗口辦理申領(lǐng)和網(wǎng)上申領(lǐng)的流程?每月發(fā)票申領(lǐng)數(shù)量和額度的限制?如何增加數(shù)量和提高限額?申領(lǐng)完成后如何分發(fā)發(fā)票?",tuid:q,browse_count:"2110",addtime:"02-16",status:a,uid:"12107627",reply:"同學(xué)你好\n這個(gè)是電子稅局里面發(fā)票增量那里申請(qǐng)的\n數(shù)量一般在25左右\n申請(qǐng)?jiān)黾影l(fā)票數(shù)量\n在總盤里點(diǎn)分發(fā)",taketime:"1645012234",cat_id:b,from:"2",teacher_head:r,user_head:"\u002F\u002Fpic1.acc5.cn\u002F012\u002F10\u002F76\u002F27_avatar_middle.jpg?t=1651216887",reply_time:"2022-02-16"},{id:"5571952",title:"你好，2016版增值稅普通發(fā)票（五聯(lián)折疊票）和廣東增值稅普通發(fā)票（五聯(lián)無金額限制版），有什么區(qū)別？",tuid:q,browse_count:"6026",addtime:"01-19",status:a,uid:"14890174",reply:"同學(xué)你好，是一樣的。?\n現(xiàn)行的增值稅普通發(fā)票分為折疊式和卷式兩種。?\n折疊式的分為二聯(lián)無金額限制版和五聯(lián)無金額限制版兩種。所以增值稅普通發(fā)票（五聯(lián)無金額限制版）就是?\n2016版增值稅普通發(fā)票（五聯(lián)折疊票）。",taketime:"1642588388",cat_id:b,from:e,teacher_head:r,user_head:"\u002F\u002Fpic1.acc5.cn\u002F014\u002F89\u002F01\u002F74_avatar_middle.jpg?t=2026052612",reply_time:"2022-01-19"},{id:"3254661",title:"老師，我公司的個(gè)體戶，我這邊剛申請(qǐng)了增值稅普通發(fā)票（二聯(lián)電腦版）。票種核定通過了，我申請(qǐng)的是五份十萬元的。今天拿到稅務(wù)UKey，去自助購票機(jī)買來的是20份增值稅普通發(fā)票。我這個(gè)數(shù)量與申請(qǐng)數(shù)量對(duì)不上要怎么處理呢？",tuid:"9459290",browse_count:"1408",addtime:l,status:a,uid:m,reply:"不能吧\n你這個(gè)是提前領(lǐng)出后面幾個(gè)月的來了嗎",taketime:"1592807022",cat_id:b,from:n,teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F009\u002F45\u002F92\u002F90_avatar_middle.jpg?t=1714044742",user_head:o,reply_time:p},{id:"3246163",title:"開增值稅發(fā)票（13個(gè)點(diǎn)）能申請(qǐng)開增值稅普通發(fā)票嗎？三個(gè)點(diǎn)的普通發(fā)票",tuid:"10848309",browse_count:"3898",addtime:"06-19",status:a,uid:"12060468",reply:"這個(gè)的話是要允許簡易征收的幾個(gè)特殊行業(yè) 才可以的呀\n一般的是不可以的哦",taketime:"1592565340",cat_id:b,from:e,teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F010\u002F84\u002F83\u002F09_avatar_middle.jpg?t=1651204107",user_head:"\u002F\u002Fpic1.acc5.cn\u002F012\u002F06\u002F04\u002F68_avatar_middle.jpg?t=2026052612",reply_time:"2020-06-19"}],wendaInfor:{detail:{id:42383,title:"增值稅普通發(fā)票如何申請(qǐng)?jiān)霭嬖隽?,summary:"增值稅普通發(fā)票增版：\r\n1.當(dāng)月完成抄報(bào)稅、清卡，\r\n2.確保當(dāng)前仍有未開具的空白增值稅普通發(fā)票，\r\n3.攜帶實(shí)名辦稅的經(jīng)辦人身份證原件、營業(yè)執(zhí)照、企業(yè)公章、發(fā)票章、金稅盤（稅控盤）、填表，\r\n4.必要時(shí)提供開具大額發(fā)票的業(yè)務(wù)合同。",cat_id:s,content:"<p><img src="https:\u002F\u002Fal3.acc5.com\u002F_603452a3ec5a7.jpg" title="增值稅普通發(fā)票如何申請(qǐng)?jiān)霭嬖隽?quot; alt="增值稅普通發(fā)票如何申請(qǐng)?jiān)霭嬖隽?quot; width="800" height="320" border="0" vspace="0" style="width: 800px; height: 320px;"\u002F><\u002Fp><p><\u002Fp><p style="text-indent: 2em;">增值稅普通發(fā)票增版：<\u002Fp><p style="text-indent: 2em;">1.當(dāng)月完成抄報(bào)稅、清卡，<\u002Fp><p style="text-indent: 2em;">2.確保當(dāng)前仍有未開具的空白增值稅普通發(fā)票，<\u002Fp><p style="text-indent: 2em;">3.攜帶實(shí)名辦稅的經(jīng)辦人身份證原件、營業(yè)執(zhí)照、企業(yè)公章、發(fā)票章、金稅盤（稅控盤）、填表，<\u002Fp><p style="text-indent: 2em;">4.必要時(shí)提供開具大額發(fā)票的業(yè)務(wù)合同，<\u002Fp><p style="text-indent: 2em;">增值稅普通發(fā)票增量：<\u002Fp><p style="text-indent: 2em;">1.當(dāng)月完成抄報(bào)稅、清卡，<\u002Fp><p style="text-indent: 2em;">2.確保已將當(dāng)月可以領(lǐng)購的發(fā)票數(shù)量全部領(lǐng)購并在當(dāng)月全部開具完畢，發(fā)票已驗(yàn)舊、無結(jié)存。<\u002Fp><p style="text-indent: 2em;">3.攜帶實(shí)名辦稅的經(jīng)辦人身份證原件、營業(yè)執(zhí)照、企業(yè)公章、發(fā)票章、金稅盤（稅控盤）、填表。<\u002Fp><p style="text-indent: 2em;">4.必要時(shí)提供開具大額發(fā)票的業(yè)務(wù)合同。<\u002Fp>",addtime:"2021\u002F02\u002F23",browse_count:5512,edit_uid:304,is_collect:f,update_time:t,type:u,cover:f,expire_time:f,status:u,time:t,img:"https:\u002F\u002Fal3.acc5.com\u002F_603452a3ec5a7.jpg",js_addtime:v,up_time:v,cat:{id:s,name:"稅務(wù)"}},next:{id:42384,title:"殘疾人就業(yè)保障金如何申報(bào)繳納"},prev:{id:4,title:"計(jì)提社保公積金會(huì)計(jì)分錄是什么"},relevant:[{id:15417,title:"增值稅百分之十三怎么計(jì)算",summary:w,browse_count:65521,addtime:1596447034,url:"\u002Fwenda\u002Fquestion_15417.html",reply:w},{id:24202,title:"計(jì)提并繳納增值稅及附加稅的完整會(huì)計(jì)分錄",summary:x,browse_count:58141,addtime:1599712758,url:"\u002Fwenda\u002Fquestion_24202.html",reply:x},{id:109,title:"增值稅專用發(fā)票和普通發(fā)票的區(qū)別是什么",summary:y,browse_count:49712,addtime:1577088385,url:"\u002Fwenda\u002Fquestion_109.html",reply:y},{id:18919,title:"增值稅未申報(bào)或未比對(duì)什么意思",summary:z,browse_count:48005,addtime:1597718557,url:"\u002Fwenda\u002Fquestion_18919.html",reply:z},{id:22856,title:"經(jīng)營租賃增值稅稅率是多少",summary:A,browse_count:47455,addtime:1599195004,url:"\u002Fwenda\u002Fquestion_22856.html",reply:A}]},hot_problem:{code:200,message:c,data:[{id:88887,title:"保安證是否全國通用"},{id:93262,title:"營養(yǎng)師報(bào)考條件"},{id:41,title:"什么是ERP系統(tǒng)"}]},baidu:"{\"@context\":\"https:\u002F\u002Fziyuan.baidu.com\u002Fcontexts\u002Fcambrian.jsonld\",\"@id\":\"https:\u002F\u002Fwww.job5191.cn\u002Fwenda\u002Fquestion_42383.html\",\"appid\":\"1555105112845036\",\"title\":\"增值稅普通發(fā)票如何申請(qǐng)?jiān)霭嬖隽縗",\"pubDate\":\"2021-02-23T08:56:18\",\"upDate\":\"2021-02-23T08:56:18\",\"data\":{\"WebPage\":{\"headline\":\"增值稅普通發(fā)票如何申請(qǐng)?jiān)霭嬖隽縗",\"fromSrc\":\"會(huì)計(jì)學(xué)堂\",\"domain\":\"職業(yè)培訓(xùn)\",\"category\":[\"問答\"]},\"Question\":[{\"acceptedAnswer\":\"增值稅普通發(fā)票增版：\\r\\n1.當(dāng)月完成抄報(bào)稅、清卡，\\r\\n2.確保當(dāng)前仍有未開具的空白增值稅普通發(fā)票，\\r\\n3.攜帶實(shí)名辦稅的經(jīng)辦人身份證原件、營業(yè)執(zhí)照、企業(yè)公章、發(fā)票章、金稅盤（稅控盤）、填表，\\r\\n4.必要時(shí)提供開具大額發(fā)票的業(yè)務(wù)合同。\"}],\"ImageObject\":[{\"contentUrl\":\"https:\u002F\u002Fal3.acc5.com\u002F_603452a3ec5a7.jpg\",\"scale\":\"5:2\"}],\"Author\":[{\"name\":\"會(huì)計(jì)學(xué)堂\",\"jobTitle\":[\"專注會(huì)計(jì)實(shí)操培訓(xùn)\"],\"headPortrait\":\"https:\u002F\u002Fal3.acc5.com\u002F10909599_5df9d1ef59ed0.jpg\"}]}}"}],fetch:{"Footer:0":{linkData:[]}},error:d,state:{errRedirect:d,fromChannel:d,localStorage:{token:c,userInfo:{},fromChannel:d,kingdeeToken:d,wx:{hx:c,unionid:c},kingdeeInfo:{expire_num:B,uid:B,admin_id:c,dbid:c}}},serverRendered:k,routePath:"\u002Fwenda\u002Fquestion_42383.html",config:{_app:{basePath:"\u002F",assetsPath:"\u002F_nuxt\u002F",cdnURL:d}}}}("9","5","",null,"15",0,"稅",false,"2016版增值稅普通發(fā)票（五聯(lián)折疊票）和增值稅普通發(fā)票中文五聯(lián)版如何選擇","如何申請(qǐng)發(fā)票的增版增量呢？",true,"06-22","11935353","4","\u002F\u002Fpic1.acc5.cn\u002F011\u002F93\u002F53\u002F53_avatar_middle.jpg?t=1651216842","2020-06-22","18499","\u002F\u002Fpic1.acc5.cn\u002F000\u002F01\u002F84\u002F99_avatar_middle.jpg?t=1714028667",6,1614041778,1,"2021-02-23T08:56:18","增值稅百分之十三計(jì)算：\r\n銷項(xiàng)稅額=銷售額*13%。\r\n銷項(xiàng)稅額=含稅金額\u002F（1+13%）*13%。\r\n不含稅價(jià)=價(jià)稅合計(jì)÷(1+稅率)，\r\n稅額=價(jià)稅合計(jì)÷(1+稅率)× 稅率。","1、增值稅計(jì)提和繳納會(huì)計(jì)分錄：\r\n計(jì)提時(shí)：\r\n借：應(yīng)交稅費(fèi)—應(yīng)交增值稅(轉(zhuǎn)出未交增值稅)。\r\n貸：應(yīng)交稅費(fèi)—未交增值稅、\r\n下月交納時(shí)：\r\n借：應(yīng)交稅費(fèi)—未交增值稅。\r\n貸：銀行存款。","1、聯(lián)次不同，增值稅專用發(fā)票有3聯(lián)，增值稅普通發(fā)票則分好幾種，1、2、5聯(lián)都有。\r\n2、發(fā)票使用人不同，增值稅專用發(fā)票一般只能由增值稅一般納稅人領(lǐng)購使用，普通發(fā)票由從事經(jīng)營活動(dòng)并辦理了稅務(wù)登記的各種納稅人使用。\r\n3、作用不同，增值稅專用發(fā)票可以抵扣進(jìn)項(xiàng)稅，增值稅普通發(fā)票除特殊情況，是不能抵扣進(jìn)項(xiàng)稅額的。","增值稅未申報(bào)或未比對(duì)：這句話應(yīng)該是清卡的時(shí)候提示的，一般是增值稅沒有申報(bào)，或者數(shù)據(jù)比對(duì)沒有通過才提示，或者沒有抄稅就先申報(bào)，然后清卡。\r\n如果未申報(bào)的話，應(yīng)該先申報(bào)然后清卡，如果是比對(duì)不通過的話，要去稅務(wù)大廳柜面清卡，如果是沒有抄稅就申報(bào)的話，要作廢申報(bào)，然后抄稅，報(bào)稅再清卡。","根據(jù)稅務(wù)機(jī)關(guān)規(guī)定其經(jīng)營租賃分為不動(dòng)產(chǎn)經(jīng)營租賃和有形動(dòng)產(chǎn)經(jīng)營租賃，如果企業(yè)是一般納稅人的話，其提供的不動(dòng)產(chǎn)經(jīng)營租賃的增值稅稅率為9%，有形動(dòng)產(chǎn)經(jīng)營租賃增值稅稅率是13%。如果企業(yè)是小規(guī)模納稅人的話，其提供的不動(dòng)產(chǎn)經(jīng)營租賃的增值稅征收率為5%，有形動(dòng)產(chǎn)經(jīng)營租賃增值稅征收率是3%。","-"));</script><script 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