CN105741149A - Value-added tax special invoice network transmission method based on general taxpayer - Google Patents

Abstract

The invention discloses a value-added tax special invoice transmission method based on a general taxpayer. The value-added tax special invoice network transmission method comprises the following steps: presetting a value, carrying out online appointment selling, downloading and uploading, making out the invoice, and carrying out on-line printing, reception printing, voice uploading, automatic authentication and the like. The invention provides the safe and quick value-added tax special invoice network transmission method which does not need to print the invoice. The value-added tax special invoice transmission method not only can improve working efficiency, save resources and reduce environment pollution paths but also can reduce the operation cost of enterprises, and is favorable for normalizing the taxpaying behavior of an enterprise and building a good economic order.

Description

A kind of based on special invoice network transfer method between general taxpayer

Technical field

The present invention relates to network transmission technology field, be specifically related to a kind of based on special invoice network transfer method between general taxpayer.

Background technology

Between existing general taxpayer, VAT invoice is led, by method is, is first appraised and decided enterprise's ticket kind, quantity and invoice by national tax department and uses limit.Again by enterprise by outer net application end, online booking neck purchases invoice kind, quantity, and national tax department is examined by tax Intranet and sells, and is then sent to by express company's postal delivery；Enterprise opens VAT invoice on the net according to the sale time toll Ore-controlling Role that keeps accounts, and posts to client again through express company's (carrying seldom).This process there is problems in that and adds operating cost for seller, such as inventor place company (year marketing scale 1.6 hundred million yuan), annual mailing cost about 1.2 ten thousand yuan (this simply selects the 10 yuan/part of express company that charge is slightly lower), if that calculate to and economize the even whole nation, mailing cost is quite surprising, but also to undertake the risk that postal delivery is lost；For society, add paper resource expenditure and the pollution of environment, it is well known that express envelope and advice note not only need to make also to print, and papermaking, printing industry are heavy polluted industries；Causing for purchaser and can not keep accounts in time because invoice is late, particularly during the end of month, income tax amount can not deduct in time, adds purchaser's fund obligation；The not only invoice tissue postal delivery to enterprise's application for revenue department, and need the enough invoice of preprinted to meet the needs of enterprise, it is unfavorable for managing bill and supervision of paying taxes；Eliminate the tax and enterprise accounting to keep accounts about income from sales the difference of time, " People's Republic of China's value-added tax is first regulations temporarily " Article 19 " the value-added tax timing of tax liability arising: (one) ... first issue invoice, for the same day issued invoice ....’；And " accounting standards for enterprises the 14th " Article 4 regulation sale condition of keeping accounts is: merchandising income meets following condition, just can add their confirmation simultaneously:

(1) principal risk on commodity proprietary rights and remuneration are transferred to purchaser by enterprise；(2) enterprise had not both retained the continuation administrative power being generally associated with proprietary rights, also without implementing the commodity having been sold out effectively to control；(3) amount of money taken in can reliably measure；(4) relevant economic interests are likely to flow into enterprise；(5) cost of generation maybe can reliably be measured by relevant generation.

Summary of the invention

The technical problem to be solved is in that to provide a kind of efficiency high, economizes on resources, cost low based on special invoice network transfer method between general taxpayer,

The technical problem to be solved realizes by the following technical solutions:

A kind of based on special invoice network transfer method between general taxpayer, sell including preset value, online booking, download upload, make out an invoice online print, receive printing again, the step such as invoice is uploaded, automated validation, concrete grammar is as follows:

(1) preset value: pre-set VAT invoice on existing tax control machine and fill out module, receives a/d for enterprise and fills out, and module contents not only includes the legal key element of invoice, also includes the tax and supervises seal；

This module connects taxation control system, is provided with functions such as " increases ", " preservation ", " amendment " and " printing ", and when filling in invoice, VAT invoice template then obtains invoice number (continuously) automatically, by that analogy；

(2) online booking is sold: is purchased invoice kind, number by application reservation neck in enterprise network, and submits to, and revenue department examines according to enterprise's application and appraises and decides the kind and number (being have numbering) determining to provide VAT invoice；

(3) download upload: enterprise receive revenue department sell notice after, click download receive, enterprise download invoice information be automatically uploaded to revenue department's managing bill system；

(4) make out an invoice and print online: enterprise can according to actually occurring sale, open template in tax control management system by special invoice and open sale VAT invoice (invoice is to automatically extract according to number order), and preserve wait purchaser's reception, reception mode has two kinds, one is that purchaser directly downloads reception, another kind is that seller sends (this kind of mode is applicable to purchaser and refuses to receive the situation of ticket without reasonable ground) by force, and prints one as the voucher (being equivalent to invoice conterfoil part) of invoice for sales；

(5) receive printing again: when purchaser receives the invoice information that seller is opened, it is possible to according to purchaser's Back ground Information with sell reality examination & verification invoice content, it is possible to instant receive or reject, rejection can reject reason by note；When seller receives the invoice of the rejection of purchaser, and examine further for rejecting reason, can correction of invoice content, then submit to purchaser to receive, purchaser receives a/d and can print two online and can only print once (coupon invoice, one deduction)；

(6) issue invoice and upload: invoice that purchaser is received by system automatically or the invoice that seller sends by force upload to taxation system；

(7) automated validation: purchaser receives a/d system and automatically starts invoice authentication management system, and the invoice of acquirement is authenticated tax amount of offset item of keeping on file.

The present invention is applicable between general taxpayer, and value-added tax common invoice can also be suitable for.

The invention has the beneficial effects as follows: adopt the inventive method, do not need to print invoice, and safely, quickly, work efficiency can not only be improved, economize on resources, reduce environmental pollution approach, and reduce the operating cost of enterprise, be conducive to specification corporate tax behavior, set up good economic order.

Detailed description of the invention

For the technological means making the present invention realize, creation characteristic, reach purpose and effect and be easy to understand, below in conjunction with specific embodiment, the present invention is expanded on further.

A kind of based on special invoice network transfer method between general taxpayer, sell including preset value, online booking, download upload, make out an invoice online print, receive printing again, the step such as invoice is uploaded, automated validation, concrete grammar is as follows:

(1) preset value: pre-set VAT invoice on existing tax control machine and fill out module, receives a/d for enterprise and fills out, and module contents not only includes the legal key element of invoice, also includes the tax and supervises seal；

This module connects taxation control system, is provided with functions such as " increases ", " preservation ", " amendment " and " printing ", and when filling in invoice, VAT invoice template then obtains invoice number (continuously) automatically, by that analogy；

(2) online booking is sold: is purchased invoice kind, number by application reservation neck in enterprise network, and submits to, and revenue department examines according to enterprise's application and appraises and decides the kind and number (being have numbering) determining to provide VAT invoice；

(3) download upload: enterprise receive revenue department sell notice after, click download receive, enterprise download invoice information be automatically uploaded to revenue department's managing bill system；

(4) make out an invoice and print online: enterprise can according to actually occurring sale, open template in tax control management system by special invoice and open sale VAT invoice (invoice is to automatically extract according to number order), and preserve wait purchaser's reception, reception mode has two kinds, one is that purchaser directly downloads reception, another kind is that seller sends (this kind of mode is applicable to purchaser and refuses to receive the situation of ticket without reasonable ground) by force, and prints one as the voucher (being equivalent to invoice conterfoil part) of invoice for sales；

(5) receive printing again: when purchaser receives the invoice information that seller is opened, it is possible to according to purchaser's Back ground Information with sell reality examination & verification invoice content, it is possible to instant receive or reject, rejection can reject reason by note；When seller receives the invoice of the rejection of purchaser, and examine further for rejecting reason, can correction of invoice content, then submit to purchaser to receive, purchaser receives a/d and can print two online and can only print once (coupon invoice, one deduction)；

(6) issue invoice and upload: invoice that purchaser is received by system automatically or the invoice that seller sends by force upload to taxation system；

(7) automated validation: purchaser receives a/d system and automatically starts invoice authentication management system, and the invoice of acquirement is authenticated tax amount of offset item of keeping on file.

The present invention is applicable between general taxpayer, and value-added tax common invoice can also be suitable for.

The ultimate principle of the present invention and principal character and advantages of the present invention have more than been shown and described.Skilled person will appreciate that of the industry; the present invention is not restricted to the described embodiments; described in above-described embodiment and description is that principles of the invention is described; without departing from the spirit and scope of the present invention; the present invention also has various changes and modifications, and these changes and improvements both fall within the claimed scope of the invention.Claimed scope is defined by appending claims and equivalent thereof.

Claims (1)

1. based on a special invoice network transfer method between general taxpayer, sell including preset value, online booking, download upload, make out an invoice online print, receive printing again, invoice is uploaded and automated validation step, it is characterised in that concrete grammar is as follows:

(1) preset value: pre-set VAT invoice on existing tax control machine and fill out module, receives a/d for enterprise and fills out, and module contents not only includes the legal key element of invoice, also includes the tax and supervises seal；

This module connects taxation control system, is provided with " increase ", " preservation ", " amendment " and " printing " function, and when filling in invoice, VAT invoice template then obtains invoice number automatically, by that analogy；

(2) online booking is sold: is purchased invoice kind, number by application reservation neck in enterprise network, and submits to, and revenue department examines according to enterprise's application and appraises and decides the kind and number determining to provide VAT invoice；

(3) download upload: enterprise receive revenue department sell notice after, click download receive, enterprise download invoice information be automatically uploaded to revenue department's managing bill system；

(4) make out an invoice and print online: enterprise can according to actually occurring sale, open template in tax control management system by special invoice and open sale VAT invoice, and preserve wait purchaser's reception, reception mode has two kinds, one is that purchaser directly downloads reception, another kind is that seller sends by force, and prints one as the voucher of invoice for sales；

(5) receive printing again: when purchaser receives the invoice information that seller is opened, it is possible to according to purchaser's Back ground Information with sell reality examination & verification invoice content, it is possible to instant receive or reject, rejection can reject reason by note；When seller receives the invoice of the rejection of purchaser, and examining further for rejecting reason, it is possible to correction of invoice content, then submit to purchaser to receive, purchaser receives a/d and can print two online and can only print once；

(6) issue invoice and upload: invoice that purchaser is received by system automatically or the invoice that seller sends by force upload to taxation system；

(7) automated validation: purchaser receives a/d system and automatically starts invoice authentication management system, and the invoice of acquirement is authenticated tax amount of offset item of keeping on file.