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id="zuozhe" class="noshow">曉敏</em><em class="user_id noshow">706</em>由 <em class="nickname"></em> 分享</span> <span id="8hh5rq1ip" class="fl arc_btn"></span> </div> </div> </div> <div id="8hh5rq1ip" class="y_ju"></div> <div id="8hh5rq1ip" class="con_article con_main" id="contentText"> <p>增值稅發(fā)票真?zhèn)尾樵兎绞椒椒?/p><p> 　　增值稅發(fā)票真?zhèn)蔚膯栴}很困擾廣大群眾，增值稅發(fā)票應該怎么辨別真?zhèn)?今天小編整理了增值稅發(fā)票真?zhèn)尾樵兊南嚓P資料分享給大家，歡迎閱讀，僅供參考。</p><h2> 　　增值稅發(fā)票如何辨別真?zhèn)?/h2><p> 　　增值稅發(fā)票真?zhèn)慰砂聪铝蟹椒ū鎰e發(fā)票真?zhèn)危?/p><p> 　　(一)發(fā)票名稱和文字內(nèi)容的字體為楷體;</p><p> 　　(二)正常復寫后發(fā)票聯(lián)所顯的文字顏色為紫色;</p><p> 　　(三)各聯(lián)次發(fā)票的號碼位數(shù)均為8位數(shù)，字體為新式哥特字體;</p><p> 　　(四)發(fā)票大寫金額欄位置采用發(fā)票文字印色套印色條。</p><p> 首先：識別增值稅專用發(fā)票真?zhèn)危?/p><p> 　　第一：從外表看有以下二個方面特征：</p><p> 　　1、紅色熒光防偽標記或微縮字母防偽標記‚專用發(fā)票發(fā)票聯(lián)、抵扣聯(lián)“××增值稅專用發(fā)票”字樣下端的雙實線由微縮字母組成。其中上線為“××增值稅專用發(fā)票”等漢字的漢語拼音聲母縮寫，下線為“國家稅務總局監(jiān)制”等漢字的漢語拼音聲母縮寫。發(fā)票監(jiān)制章的內(nèi)圓線由多組“國家稅務總局監(jiān)制”等漢字的漢語拼音聲母縮寫組成，即“GJSHWZJJZH”。通過高倍放大鏡可以清晰地看到。</p><p> 　　2、增值稅專用發(fā)票號碼采用異型號碼字體印刷。</p><p> 　　第二：增值稅防偽稅控系統(tǒng)能起到防偽功能作用。</p><p> 　　增值稅防偽稅控系統(tǒng)是強化專用發(fā)票的防偽功能，避免收取假發(fā)票有力手段.企業(yè)從稅務機關領購專用發(fā)票時，需持由稅務機關統(tǒng)一核發(fā)的稅控IC卡，由稅務部門通過企業(yè)發(fā)行子系統(tǒng)將企業(yè)所購發(fā)票的起止范圍登記在其稅控IC卡上，同時有關這些發(fā)票的流向信息被登記在企業(yè)發(fā)行子系統(tǒng)中。這樣，稅務部門在發(fā)票的發(fā)放環(huán) 節(jié)便掌握了專用發(fā)票使用的重要信息。便于加強控制的管理。在</p><p> 　　開票過程中，利用防偽開票子系統(tǒng)提供的加密功能，將發(fā)票上的主要信息(包括開票日期、發(fā)票代碼、發(fā)票號、購銷雙方的稅務登記號、金額和稅額等)經(jīng)數(shù)據(jù)加密形成防偽電子密碼(也稱密文)打印在發(fā)票上，同時將用于加密的所有信息逐票錄到金稅卡的黑匣子中。</p><p> 　　如需識別一張發(fā)票的真?zhèn)?，可通過數(shù)據(jù)掃描儀或鍵盤將發(fā)票上的密文輸入認證報稅子系統(tǒng)，采用字符識別技術將圖像轉(zhuǎn)換成數(shù)字信息經(jīng)解密恢復出七項關鍵參數(shù)，再與發(fā)票上的相應內(nèi)容比對，由于防偽增值稅專用發(fā)票是一票一密，因而比對結果一致則為真票，若不相符即為假票。</p><h2> 　　增值稅專用發(fā)票與普通發(fā)票的區(qū)別</h2><p> 　　一般納稅人和小規(guī)模納稅人的區(qū)別:</p><p> 　　①使用發(fā)票不同。小規(guī)模納稅人銷售只能使用普通發(fā)票,不能使用增值稅專用發(fā)票，購買貨物與一般納稅人相同，可以收普通發(fā)票也能收增值稅專用發(fā)票，二者收取增值稅專用發(fā)票后帳務處理不同.一般納稅人按價款部分入成本,稅款部分入"應交稅金--應交增值稅--進項稅額"帳戶;小規(guī)模納稅人則按全額進入成本.</p><p> 　　②應交稅金的計算方法不同。一般納稅人按"抵扣制"計算稅金,即按銷項減進項后的余額交稅.小規(guī)模納稅人按銷售收入除于(1+適用稅率)后的金額再乘稅率計算應交稅金，工業(yè)6%，商業(yè)4%。</p><p> 　?、鄱惵什煌话慵{稅人分為0稅率、13%稅率、17%稅率。小規(guī)模納稅人，商業(yè)企業(yè)按4%;工業(yè)企業(yè)按6% ，(免稅的除外)。</p><p> 　　一般納稅人可以開普通發(fā)票嗎?稅率是多少?</p><p> 　　一般納稅人可以開具普通發(fā)票，普通發(fā)票的稅率與專用發(fā)票的稅率是相同的。大多數(shù)一般納稅人的稅率是17%，有少數(shù)的一般納稅人的稅率是13%，根據(jù)銷售的產(chǎn)品稅率而定，自來水公司可以開具稅率為6%的專用發(fā)票。</p><h2> 　　增值稅發(fā)票真?zhèn)慰稍诰€查詢</h2><p> 　　自2015年4月1日起，遼寧省國稅局對原有的增值稅納稅人推行增值稅發(fā)票升級版。新系統(tǒng)將可利用互聯(lián)網(wǎng)實現(xiàn)在線實時發(fā)票查驗真?zhèn)巍?/p><p> 　　與此同時，納稅人只需使用這一套稅控系統(tǒng)，就可以開具增值稅專用發(fā)票、增值稅普通發(fā)票、貨物運輸業(yè)增值稅專用發(fā)票和機動車銷售統(tǒng)一發(fā)票，并且抄報稅全程可在網(wǎng)上便捷操作。</p><p> 　　昨日，我們在遼寧省國稅局相關稅收政策媒體見面會上獲悉，自2015年1月1日推行增值稅發(fā)票管理系統(tǒng)升級以來，截至2015年3月31日，共推行6420戶，其中新認定一般納稅人3020戶，新辦小規(guī)模納稅人3400戶。</p><p> 　　據(jù)相關人員介紹，此次增值稅發(fā)票升級版共推行用戶總量約為60萬戶，推行工作按照先一般納稅人和起征點以上小規(guī)模納稅人，后起征點以下小規(guī)模納稅人和使用稅控收款機納稅人的順序進行。預計3到4個月時間完成全部推行工作。</p><p> 　　據(jù)了解，增值稅發(fā)票管理系統(tǒng)升級版是對增值稅防偽稅控系統(tǒng)、貨物運輸業(yè)增值稅專用發(fā)票稅控系統(tǒng)、稽核系統(tǒng)以及稅務數(shù)字證書系統(tǒng)等進行整合升級完善。實現(xiàn)納稅人經(jīng)過稅務數(shù)字證書安全認證、加密開具的發(fā)票數(shù)據(jù)，通過互聯(lián)網(wǎng)實時上傳稅務機關，生成增值稅發(fā)票電子底賬，作為納稅申報、發(fā)票數(shù)據(jù)查驗以及稅源管理、數(shù)據(jù)分析利用的依據(jù)。“簡單地說，就是通過技術手段實現(xiàn)了兩個覆蓋，一是覆蓋全部納稅人，二是覆蓋全部發(fā)票。”相關負責人表示，增值稅發(fā)票管理系統(tǒng)升級后，納稅人可以通過數(shù)字簽名來檢驗發(fā)票傳輸可靠性和確保納稅人查詢真實性問題，另外在升級版中各省的納稅人不會出現(xiàn)重號，更不會因重號而產(chǎn)生相應的稽核異常現(xiàn)象。</p><p> 　　值得一提的是，新系統(tǒng)還進一步簡化了紅字專用發(fā)票開具的程序，即納稅人通過升級版系統(tǒng)傳遞普通的信息表就可以自動實現(xiàn)開具紅字發(fā)票的功能。</p><p> 　　不僅如此，升級版系統(tǒng)也在征收管理方面進行了強化。“部分不法分子利用增值稅專用發(fā)票系統(tǒng)的漏洞，采取新的犯罪手段，特別是利用稅控系統(tǒng)沒有對漢字進行加密采集，大量虛開增值稅專用發(fā)票，使發(fā)票犯罪行為呈上升趨勢。”</p><p> 　　該負責人表示，升級版系統(tǒng)覆蓋所有增值稅納稅人和所有增值稅發(fā)票，通過系統(tǒng)自動采集發(fā)票全部要素信息，自動比對每張發(fā)票，既為納稅人提供及時的認證服務，又進一步強化了增值稅發(fā)票管理。</p><p> 　　系統(tǒng)升級后，納稅人應如何使用?在相關文件中，我們了解到，增值稅發(fā)票系統(tǒng)升級版納稅人端稅控設備包括金稅盤和稅控盤(以下統(tǒng)稱專用設備)。專用設備均可開具增值稅專用發(fā)票、貨物運輸業(yè)增值稅專用發(fā)票、增值稅普通發(fā)票和機動車銷售統(tǒng)一發(fā)票。“納稅人應在互聯(lián)網(wǎng)連接狀態(tài)下在線使用增值稅發(fā)票系統(tǒng)升級版開具發(fā)票。增值稅發(fā)票系統(tǒng)升級版可自動上傳已開具的發(fā)票明細數(shù)據(jù)。”相關負責人提醒，如果納稅人因網(wǎng)絡故障等原因無法在線開票的，在稅務機關設定的離線開票時限和離線開具發(fā)票總金額范圍內(nèi)仍可開票，超限后可到稅務機關人工報稅后再行開具。</p><p> 增值稅發(fā)票相關文章：</p><p> 1.<a _href="http://wyyxscd8644.com/fanwen/wenmi/guizhangzhidu/635821.html" href="http://wyyxscd8644.com/fanwen/wenmi/guizhangzhidu/635821.html" target="_blank">增值稅發(fā)票管理規(guī)定</a></p><p> 2.<a _href="http://wyyxscd8644.com/news/1042362.html" href="http://wyyxscd8644.com/news/1042362.html" target="_blank">增值稅專用發(fā)票使用規(guī)定</a></p><p> 3.<a _href="http://wyyxscd8644.com/chuangye/505490.html" href="http://wyyxscd8644.com/chuangye/505490.html" target="_blank">增值稅發(fā)票真?zhèn)尾樵?/a></p><p> 4.<a _href="http://wyyxscd8644.com/zhishi/falv/856472.html" 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