Welcome to the official website of Nantong Crystal Abacus Finance & Tax Consulting Co., Ltd.
Nantong Jing Abacus Finance & Tax Consulting Co., Ltd.
Contact: Zhang Accounting
Mobile phone: 15851208513 WeChat: jhkjcw
Room 1607, Block B, Jinglihui Building, No. 190 Qingnian Middle Road, Chongchuan District, Nantong City
The special invoice consists of a basic coupon or a basic coupon plus other coupons. The basic coupon is a triple coupon: invoice coupon, deduction coupon, and bookkeeping coupon. The invoice link is used as the bookkeeping voucher for the purchaser to calculate the purchase cost and VAT input tax; the deduction link is used as the certificate submitted by the purchaser to the competent tax authority for certification and retained for inspection; the booklet link is used as the seller to calculate the sales income and value added Accounting vouchers for tax output. Other joint uses shall be determined by the general taxpayer.
Nantong registered company special invoices implement the highest invoicing limit management. The maximum invoicing limit refers to the upper limit of the total sales amount issued by a single special invoice.
The maximum invoicing limit shall be applied by the general taxpayer, and the tax authority shall examine and approve it according to law. If the maximum invoicing limit is 100,000 yuan or less, it shall be examined and approved by the district or county tax authority; if the maximum invoicing limit is one million yuan, it shall be approved by the municipal or municipal tax authority; if the maximum invoicing limit is 10 million yuan or more Provincial tax authorities for approval. The specific issue of the anti-counterfeiting tax control system is the responsibility of the district and county tax authorities.