增值稅普通發(fā)票如何鑒別真?zhèn)?/title><meta data-n-head="ssr" charset="utf-8"><meta data-n-head="ssr" name="viewport" content="width=device-width, initial-scale=1"><meta data-n-head="ssr" data-hid="renderer" name="renderer" content="webkit"><meta data-n-head="ssr" http-equiv="X-UA-Compatible" content="IE=edge,chrome=1"><meta data-n-head="ssr" data-hid="applicable-device" name="applicable-device" content="pc"><meta data-n-head="ssr" data-hid="keywords" name="keywords" content="增值稅普通發(fā)票如何鑒別真?zhèn)?><meta data-n-head="ssr" data-hid="description" name="description" content="自2016年第四季度起，印制的增值稅普通發(fā)票采用新的防偽措施，調(diào)整后的增值稅普通發(fā)票的防偽措施為灰變紅防偽油墨。增值稅普通發(fā)票各聯(lián)次顏色：第一聯(lián)為藍(lán)色，第二聯(lián)為棕色，第三聯(lián)為綠色，第四聯(lián)為紫色，第五聯(lián)為粉紅色。"><meta data-n-head="ssr" property="og:type" content="article"><meta data-n-head="ssr" property="og:image" content="https://al3.acc5.com/_6035a87c37960.jpg"><meta data-n-head="ssr" property="og:release_date" content="2021/02/24"><link data-n-head="ssr" rel="icon" 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vertical-align: top; margin-right: 10px; position: relative; } .viewer-box .list img[data-v-58926af6] { height: 100%; object-fit: cover; } .viewer-box .list[data-v-58926af6]:last-child { margin-right: 0; } .viewer-box .list .viewer-mask[data-v-58926af6] { position: absolute; top: 0; right: 0; width: 100%; height: 100%; transition: all .3s; background-color: rgba(0, 0, 0, 0.4); } .viewer-box .list .viewer-mask[data-v-58926af6]:hover { background-color: transparent; } .unselectable[data-v-58926af6] { -moz-user-select: -moz-none; -khtml-user-select: none; -webkit-user-select: none; -o-user-select: none; user-select: none; } .rotate-box[data-v-58926af6] { position: absolute; width: 40px; height: 40px; line-height: 40px; text-align: center; bottom: 20px; left: 50%; transform: translateX(-50%); background: rgba(0, 0, 0, 0.2); color: #fff; cursor: pointer; font-size: 24px; transition: all .3s; } .rotate-box[data-v-58926af6]:hover { color: #21C17F; } .close-picture[data-v-58926af6] { position: 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f-f66">APP下載</p></div></div></div></div> <div id="nzegn9g" class="inline-block login-btn porela"><a rel="nofollow" href="javascript:;" class="open-login">登錄</a><a rel="nofollow" href="javascript:;" class="active open-regist">注冊</a></div></div></div></div> <main><div><div id="4cbib88" class="gainsboro-bg fill"><div id="zqiuahd" class="ask-main pro-ask-detail"><div id="ol8wkkv" class="container"><ol class="breadcrumb"><li><a href="/">會計(jì)學(xué)堂</a></li> <li><a href="/wenda/">專業(yè)問答</a></li> <li id="4bawdp3" class="active"><a>問答詳情頁</a></li></ol> <div id="fbhz8vw" class="clearfix"><div id="lrye3b3" class="container-left pull-left mb-25"><div id="hrduwnu" class="info-content-wrap white-bg-bord"><h1>增值稅普通發(fā)票如何鑒別真?zhèn)?/h1> <div id="bcy8edz" class="source-info"><span id="nofmofm" class="source"> 來源： <a href="/">會計(jì)學(xué)堂稅務(wù)</a></span> <span id="bc8c4i8" class="date">2021/02/24</span> <span id="w4jv8bn" class="views">3376人查看</span></div> <div id="iuahtop" 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="vw3fjgd" class="source-content mt-20"><p><img src="https://al3.acc5.com/_6035a87c37960.jpg" title="增值稅普通發(fā)票如何鑒別真?zhèn)? alt="增值稅普通發(fā)票如何鑒別真?zhèn)? width="800" height="320" border="0" vspace="0" style="width: 800px; height: 320px;"/></p><p><br/></p><p></p><p style="text-indent: 2em;">自2016年第四季度起，印制的增值稅普通發(fā)票采用新的防偽措施，調(diào)整后的增值稅普通發(fā)票的防偽措施為灰變紅防偽油墨。增值稅普通發(fā)票各聯(lián)次顏色：第一聯(lián)為藍(lán)色，第二聯(lián)為棕色，第三聯(lián)為綠色，第四聯(lián)為紫色，第五聯(lián)為粉紅色。使用白紙摩擦票面的發(fā)票代碼和字母N、O標(biāo)識的Number區(qū)域，在白紙表面以及發(fā)票代碼和字母N、O標(biāo)識的Number的摩擦區(qū)域均會產(chǎn)生紅色擦痕。增值稅普通發(fā)票（卷票）稅徽使用光變油墨印制，直視顏色為金屬金色，斜視顏色為金屬綠色，顯示效果明顯、清晰。</p><p style="text-indent: 2em;">鑒別方法為：增值稅普通發(fā)票稅徽在目視觀察下光學(xué)入射角分別為90度和30度時，呈不同顏色。</p><p style="text-indent: 2em;">也可以去國家稅務(wù)總局官網(wǎng)查詢。</p></div>  <div id="ttkb4si" class="extend-box" style="display:;"><div id="4qws8t8" class="title">擴(kuò)展知識：</div> <div 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href="/wenda/question_4.html" target="_blank">計(jì)提社保公積金會計(jì)分錄是什么</a></div> <div id="3vms8da" class="after"> 下一篇： <a href="/wenda/question_42493.html" target="_blank">虧損企業(yè)能否享受小型微利企業(yè)所得稅優(yōu)惠</a></div></div></div> <div id="ij8pbyp" class="white-bg-bord mb-25 hot-course-box live-course default-bs" style="visibility: visible; margin-top: 25px;"><div id="j3biprt" class="box-title border-b">推薦問題</div> <div id="p3ryvmd" class="text-center recommend-information"><ul class="news-list-container" data-v-e6ac4cdc><li data-v-e6ac4cdc><h3 data-v-e6ac4cdc><a 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="vlcevxo" class="mark-question marked" data-v-e6ac4cdc>問</span></h3> <p data-v-e6ac4cdc><span id="kgwi9ev" 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=價稅合計(jì)÷(1+稅率)，稅額=價稅合計(jì)÷(1+稅率)× 稅率。</span> <span id="nog3gco" 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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="98jaxpm" 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="增值稅未申報或未比對什么意思" target="_blank" class="text-ellipsis hmt relevant-ask-item" data-v-e6ac4cdc>增值稅未申報或未比對什么意思</a> <span id="whyahya" class="mark-question marked" data-v-e6ac4cdc>問</span></h3> <p data-v-e6ac4cdc><span id="hubi8t3" class="answer" data-v-e6ac4cdc>增值稅未申報或未比對：這句話應(yīng)該是清卡的時候提示的，一般是增值稅沒有申報，或者數(shù)據(jù)比對沒有通過才提示，或者沒有抄稅就先申報，然后清卡。如果未申報的話，應(yīng)該先申報然后清卡，如果是比對不通過的話，要去稅務(wù)大廳柜面清卡，如果是沒有抄稅就申報的話，要作廢申報，然后抄稅，報稅再清卡。</span> <span id="yzv4uwn" 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="3x3sikw" class="mark-question marked" data-v-e6ac4cdc>問</span></h3> <p data-v-e6ac4cdc><span id="gsuwnuf" class="answer" data-v-e6ac4cdc>根據(jù)稅務(wù)機(jī)關(guān)規(guī)定其經(jīng)營租賃分為不動產(chǎn)經(jīng)營租賃和有形動產(chǎn)經(jīng)營租賃，如果企業(yè)是一般納稅人的話，其提供的不動產(chǎn)經(jīng)營租賃的增值稅稅率為9%，有形動產(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，其提供的不動產(chǎn)經(jīng)營租賃的增值稅征收率為5%，有形動產(chǎn)經(jīng)營租賃增值稅征收率是3%。</span> <span id="e3vcta3" class="mark-answer marked" data-v-e6ac4cdc>答</span></p></li></ul></div></div> </div> <div id="98dkwc8" class="container-right pull-right"><div id="oulnuws" class="topic-discuss"><div id="plxzgio" 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="iipg3de" 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{layout:"head",data:[{extendToolList:[{label:"稅",name:"應(yīng)稅貨物或勞務(wù)",status:h,url:"https:\u002F\u002Fwww.job5191.cn\u002Ftools\u002Ftaxable_labour\u002F"},{label:"發(fā)",name:"發(fā)票查詢",status:h,url:"https:\u002F\u002Fwww.job5191.cn\u002Ftools\u002Finvoice\u002F"}],extendCourse:[{name:"2026年企業(yè)所得稅匯算清繳填報實(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)操會計(jì)校長班-四十期",url:"\u002Fcourse\u002Fcourse_15875.html"}],extendProblem:[{name:i,url:"\u002Fask\u002Fquestion_7967649.html"},{name:j,url:"\u002Fask\u002Fquestion_5849142.html"}],aboutQues:[{id:"7967649",title:i,tuid:k,browse_count:"307",addtime:"02-26",status:a,uid:l,reply:"1.檢查發(fā)票上的版式：增值稅發(fā)票有兩個版式，一個是藍(lán)色版，一個是紅色版，它們在編號、格式、字號、紙張質(zhì)地等方面有很大的不同。\r\n2.比對發(fā)票上印刷的信息：檢查發(fā)票上的印刷信息，看看它們是否符合國家的政策規(guī)定，比如檢查發(fā)票代碼、發(fā)票號碼是否有效、看看發(fā)票上的稅率是否正確等。\r\n3.檢查發(fā)票上的安全特征：檢查發(fā)票上的安全印章、安全膠帶、水印等，看看它們是否完整、是否有被偽造的痕跡。\r\n\r\n拓展知識：除了檢查發(fā)票上的版式、印刷信息和安全特征之外，還可以借助政府查驗(yàn)系統(tǒng)來驗(yàn)證發(fā)票的真?zhèn)危灰斎氚l(fā)票號碼，就可以從中查詢出發(fā)票的真實(shí)性。",taketime:"1677382873",cat_id:b,from:f,teacher_head:m,user_head:n,reply_time:"2023-02-26"},{id:"5849142",title:j,tuid:"18499",browse_count:"951",addtime:"03-17",status:a,uid:"150676",reply:"同學(xué)你好\n對的\n是這樣\n2.買一個發(fā)票查重軟件",taketime:"1647500380",cat_id:b,from:e,teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F000\u002F01\u002F84\u002F99_avatar_middle.jpg?t=1714028667",user_head:"\u002F\u002Fpic1.acc5.cn\u002F000\u002F15\u002F06\u002F76_avatar_middle.jpg?t=1651203194",reply_time:"2022-03-17"},{id:8881,adv:o,title:"一名會計(jì)如何讓領(lǐng)導(dǎo)給你主動加薪？",reply:"都說財(cái)務(wù)會計(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:"6680269",title:"增值稅普通發(fā)票要怎么查真?zhèn)?,tuid:"9942894",browse_count:"912",addtime:"09-15",status:a,uid:"12711576",reply:"?你好；去國家稅務(wù)局官網(wǎng)或者當(dāng)?shù)囟悇?wù)局官網(wǎng)查看的；發(fā)票查詢；?https:\u002F\u002Finv-veri.chinatax.gov.cn\u002F ??",taketime:"1663217218",cat_id:b,from:"15",teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F009\u002F94\u002F28\u002F94_avatar_middle.jpg?t=1714035575",user_head:"\u002F\u002Fpic1.acc5.cn\u002F012\u002F71\u002F15\u002F76_avatar_middle.jpg?t=2026052522",reply_time:"2022-09-15"},{id:"4396952",title:"請問，電子普通發(fā)票如何查真?zhèn)危?,tuid:"9052138",browse_count:"962",addtime:"03-31",status:a,uid:"9153828",reply:"你好\n可以國家稅務(wù)總局官網(wǎng)的發(fā)票查詢平臺查詢",taketime:"1617149344",cat_id:b,from:"2",teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F009\u002F05\u002F21\u002F38_avatar_middle.jpg?t=1716000000",user_head:"\u002F\u002Fpic1.acc5.cn\u002F009\u002F15\u002F38\u002F28_avatar_middle.jpg?t=1651203219",reply_time:"2021-03-31"},{id:"9136438",title:p,tuid:"14059138",browse_count:"429",addtime:"12-31",status:a,uid:q,reply:"國家稅務(wù)總局全國增值稅發(fā)票查驗(yàn)平臺入口：https:\u002F\u002Finv-veri.chinatax.gov.cn\u002F",taketime:"1703990311",cat_id:b,from:e,teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F014\u002F05\u002F91\u002F38_avatar_middle.jpg?t=1730557491",user_head:r,reply_time:"2023-12-31"},{id:"8657533",title:p,tuid:"11428082",browse_count:"523",addtime:"07-15",status:a,uid:q,reply:"您好，取得增值稅發(fā)票的單位和個人可登錄全國增值稅發(fā)票查驗(yàn)平臺(https:\u002F\u002Finv-veri.chinatax.gov.cn)，對新系統(tǒng)開具的增值稅專用發(fā)票、增值稅普通發(fā)票、機(jī)動車銷售統(tǒng)一發(fā)票和增值稅電子普通發(fā)票的發(fā)票信息進(jìn)行查驗(yàn)。單位和個人通過網(wǎng)頁瀏覽器首次登錄平臺時，應(yīng)下載安裝根目錄證書文件，查看平臺提供的發(fā)票查驗(yàn)操作說明。\n具體種類包括：(1)增值稅專用發(fā)票;(2)增值稅普通發(fā)票(折疊票)、增值稅普通發(fā)票(卷票);(3)增值稅電子普通發(fā)票(含收費(fèi)公路通行費(fèi)增值稅電子普通發(fā)票);(4)機(jī)動車銷售統(tǒng)一發(fā)票;(5)二手車銷售統(tǒng)一發(fā)票。\n除上述發(fā)票類型以外的其他發(fā)票的查驗(yàn)途徑可咨詢開具發(fā)票所在地各省12366核實(shí)具體查詢途徑。",taketime:"1689350498",cat_id:b,from:e,teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F011\u002F42\u002F80\u002F82_avatar_middle.jpg?t=1651216693",user_head:r,reply_time:"2023-07-15"},{id:"7955658",title:"如何辨別發(fā)票真?zhèn)危?,tuid:k,browse_count:"105",addtime:"02-24",status:a,uid:l,reply:"發(fā)票真?zhèn)伪鎰e有多種方法：\r\n\r\n1、安全線圖案。發(fā)票上會有安全線，可以使用復(fù)印儀復(fù)印翻拍一下，如果安全線消失就是假發(fā)票。\r\n\r\n2、特征碼。發(fā)票上會有防偽標(biāo)識和全國唯一的發(fā)票代碼，可以通過查詢系統(tǒng)來驗(yàn)證是否是真票。\r\n\r\n3、數(shù)字驗(yàn)證碼。發(fā)票上會有一串?dāng)?shù)字驗(yàn)證碼，可以通過財(cái)稅部門公布的查詢系統(tǒng)進(jìn)行驗(yàn)證。\r\n\r\n4、政府監(jiān)督機(jī)構(gòu)核查。可以交由政府監(jiān)督機(jī)構(gòu)進(jìn)行審核，以保證發(fā)票的真實(shí)性。\r\n\r\n因此，在辨別發(fā)票真?zhèn)螘r，要善用上述方法，以確保發(fā)票的真實(shí)性。",taketime:"1677241627",cat_id:b,from:f,teacher_head:m,user_head:n,reply_time:"2023-02-24"},{id:"5937668",title:"老師，我想問一下我有一張上海增值稅電子普通發(fā)票，現(xiàn)在查不出來真?zhèn)危袥]有什么比較好的方法可以辨別真?zhèn)危?,tuid:"9459290",browse_count:"867",addtime:"04-02",status:a,uid:"9409913",reply:"可以讓你稅務(wù)局大廳那邊查詢一下的。",taketime:"1648881142",cat_id:b,from:e,teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F009\u002F45\u002F92\u002F90_avatar_middle.jpg?t=1714044742",user_head:"\u002F\u002Fpic1.acc5.cn\u002F009\u002F40\u002F99\u002F13_avatar_middle.jpg?t=1651203261",reply_time:"2022-04-02"},{id:"7981512",title:"納稅人如何鑒別取得發(fā)票的真假？",tuid:"177515",browse_count:"131",addtime:"02-27",status:a,uid:"143343",reply:"納稅人識別發(fā)票的真假主要通過以下幾個方面：\r\n1、發(fā)票上的印制特征：納稅人可以觀察發(fā)票上的印制特征，如字體、顏色、整齊度等，以判斷發(fā)票是否為正規(guī)印制；\r\n2、發(fā)票編碼：每一張發(fā)票上都有自己的唯一編碼，納稅人可以在開票機(jī)上或稅務(wù)網(wǎng)上對發(fā)票編碼進(jìn)行查驗(yàn)，檢查發(fā)票是否有效；\r\n3、發(fā)票正反面：某些發(fā)票正反面的字體和圖案是一致的，納稅人可以細(xì)心觀察發(fā)票的正反面是否一致；\r\n4、發(fā)票金額：納稅人也可以觀察發(fā)票金額是否正確，如果發(fā)票金額與購買的商品數(shù)量或價格不符合，也可能是偽造發(fā)票；\r\n5、發(fā)票支付憑證：某些發(fā)票會連同購買憑證一起發(fā)，納稅人可以一起比對發(fā)票金額和購買憑證。\r\n\r\n總之，納稅人可以通過以上幾種方法來判斷發(fā)票是真是假，確保自己的權(quán)益。例如，一般消費(fèi)商品會有購買憑證的，假如發(fā)票金額與購買憑證金額不一致，那很有可能是偽造發(fā)票，納稅人就可以結(jié)合購買憑證來確認(rèn)是否是真實(shí)發(fā)票。",taketime:"1677476179",cat_id:b,from:f,teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F000\u002F17\u002F75\u002F15_avatar_middle.jpg?t=1651203197",user_head:"\u002F\u002Fpic1.acc5.cn\u002F000\u002F14\u002F33\u002F43_avatar_middle.jpg?t=1651203191",reply_time:"2023-02-27"}],wendaInfor:{detail:{id:42492,title:"增值稅普通發(fā)票如何鑒別真?zhèn)?,summary:"自2016年第四季度起，印制的增值稅普通發(fā)票采用新的防偽措施，調(diào)整后的增值稅普通發(fā)票的防偽措施為灰變紅防偽油墨。增值稅普通發(fā)票各聯(lián)次顏色：第一聯(lián)為藍(lán)色，第二聯(lián)為棕色，第三聯(lián)為綠色，第四聯(lián)為紫色，第五聯(lián)為粉紅色。",cat_id:s,content:"<p><img src="https:\u002F\u002Fal3.acc5.com\u002F_6035a87c37960.jpg" title="增值稅普通發(fā)票如何鑒別真?zhèn)?quot; alt="增值稅普通發(fā)票如何鑒別真?zhèn)?quot; width="800" height="320" border="0" vspace="0" style="width: 800px; height: 320px;"\u002F><\u002Fp><p><br\u002F><\u002Fp><p><\u002Fp><p style="text-indent: 2em;">自2016年第四季度起，印制的增值稅普通發(fā)票采用新的防偽措施，調(diào)整后的增值稅普通發(fā)票的防偽措施為灰變紅防偽油墨。增值稅普通發(fā)票各聯(lián)次顏色：第一聯(lián)為藍(lán)色，第二聯(lián)為棕色，第三聯(lián)為綠色，第四聯(lián)為紫色，第五聯(lián)為粉紅色。使用白紙摩擦票面的發(fā)票代碼和字母N、O標(biāo)識的Number區(qū)域，在白紙表面以及發(fā)票代碼和字母N、O標(biāo)識的Number的摩擦區(qū)域均會產(chǎn)生紅色擦痕。增值稅普通發(fā)票（卷票）稅徽使用光變油墨印制，直視顏色為金屬金色，斜視顏色為金屬綠色，顯示效果明顯、清晰。<\u002Fp><p style="text-indent: 2em;">鑒別方法為：增值稅普通發(fā)票稅徽在目視觀察下光學(xué)入射角分別為90度和30度時，呈不同顏色。<\u002Fp><p style="text-indent: 2em;">也可以去國家稅務(wù)總局官網(wǎng)查詢。<\u002Fp>",addtime:"2021\u002F02\u002F24",browse_count:3376,edit_uid:304,is_collect:g,update_time:t,type:u,cover:g,expire_time:g,status:u,time:t,img:"https:\u002F\u002Fal3.acc5.com\u002F_6035a87c37960.jpg",js_addtime:v,up_time:v,cat:{id:s,name:"稅務(wù)"}},next:{id:42493,title:"虧損企業(yè)能否享受小型微利企業(yè)所得稅優(yōu)惠"},prev:{id:4,title:"計(jì)提社保公積金會計(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:65517,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計(jì)分錄",summary:x,browse_count:58139,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:49708,addtime:1577088385,url:"\u002Fwenda\u002Fquestion_109.html",reply:y},{id:18919,title:"增值稅未申報或未比對什么意思",summary:z,browse_count:48003,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:47453,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_42492.html\",\"appid\":\"1555105112845036\",\"title\":\"增值稅普通發(fā)票如何鑒別真?zhèn)蝄",\"pubDate\":\"2021-02-24T09:14:54\",\"upDate\":\"2021-02-24T09:14:54\",\"data\":{\"WebPage\":{\"headline\":\"增值稅普通發(fā)票如何鑒別真?zhèn)蝄",\"fromSrc\":\"會計(jì)學(xué)堂\",\"domain\":\"職業(yè)培訓(xùn)\",\"category\":[\"問答\"]},\"Question\":[{\"acceptedAnswer\":\"自2016年第四季度起，印制的增值稅普通發(fā)票采用新的防偽措施，調(diào)整后的增值稅普通發(fā)票的防偽措施為灰變紅防偽油墨。增值稅普通發(fā)票各聯(lián)次顏色：第一聯(lián)為藍(lán)色，第二聯(lián)為棕色，第三聯(lián)為綠色，第四聯(lián)為紫色，第五聯(lián)為粉紅色。\"}],\"ImageObject\":[{\"contentUrl\":\"https:\u002F\u002Fal3.acc5.com\u002F_6035a87c37960.jpg\",\"scale\":\"5:2\"}],\"Author\":[{\"name\":\"會計(jì)學(xué)堂\",\"jobTitle\":[\"專注會計(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:o,routePath:"\u002Fwenda\u002Fquestion_42492.html",config:{_app:{basePath:"\u002F",assetsPath:"\u002F_nuxt\u002F",cdnURL:d}}}}("9","5","",null,"1","29",0,false,"?如何辨別增值稅發(fā)票的真?zhèn)?,"請問增值稅電子普通發(fā)票需要進(jìn)入增值稅發(fā)票查詢平臺進(jìn)行發(fā)票真?zhèn)尾樵儐幔磕男┌l(fā)票需要進(jìn)行真?zhèn)尾樵儯瑢τ谠鲋刀惼胀òl(fā)票應(yīng)如何管理才能防止重復(fù)報銷","9241446","8027147","\u002F\u002Fpic1.acc5.cn\u002F009\u002F24\u002F14\u002F46_avatar_middle.jpg?t=1721803609","\u002F\u002Fpic1.acc5.cn\u002F008\u002F02\u002F71\u002F47_avatar_middle.jpg?t=1651203197",true,"如何查詢增值稅發(fā)票真?zhèn)危?,"16201227","\u002F\u002Fwx.qlogo.cn\u002Fmmhead\u002FQ3auHgzwzM6eoceHn1Gg83ujWSjYcfibdkDNDYib26UJiciaNSMStjCR5Q\u002F0",6,1614129294,1,"2021-02-24T09:14:54","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=價稅合計(jì)÷(1+稅率)，\r\n稅額=價稅合計(jì)÷(1+稅率)× 稅率。","1、增值稅計(jì)提和繳納會計(jì)分錄：\r\n計(jì)提時：\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：\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。","增值稅未申報或未比對：這句話應(yīng)該是清卡的時候提示的，一般是增值稅沒有申報，或者數(shù)據(jù)比對沒有通過才提示，或者沒有抄稅就先申報，然后清卡。\r\n如果未申報的話，應(yīng)該先申報然后清卡，如果是比對不通過的話，要去稅務(wù)大廳柜面清卡，如果是沒有抄稅就申報的話，要作廢申報，然后抄稅，報稅再清卡。","根據(jù)稅務(wù)機(jī)關(guān)規(guī)定其經(jīng)營租賃分為不動產(chǎn)經(jīng)營租賃和有形動產(chǎn)經(jīng)營租賃，如果企業(yè)是一般納稅人的話，其提供的不動產(chǎn)經(jīng)營租賃的增值稅稅率為9%，有形動產(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，其提供的不動產(chǎn)經(jīng)營租賃的增值稅征收率為5%，有形動產(chǎn)經(jīng)營租賃增值稅征收率是3%。","-"));</script><script src="/_nuxt/3bed812.js" defer></script><script src="/_nuxt/5dbbe6c.js" defer></script><script src="/_nuxt/6247b89.js" 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