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Nantong Jing Abacus Finance & Tax Consulting Co., Ltd.

Contact: Zhang Accounting

Mobile phone: 15851208513 WeChat: jhkjcw

Landline: 0513-66925513

Room 1607, Block B, Jinglihui Building, No. 190 Qingnian Middle Road, Chongchuan District, Nantong City

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Home Page > Legal Policy > Accurately provide VAT output tax to tax authorities!

Accurately provide VAT output tax to tax authorities!

Release date: 2019-02-22 Content from: http://jlangstudio.com/

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General taxpayer agencies should apply to the competent tax authority for changes and issuance if the first, third, fourth, fifth, sixth, or seventh information changes listed above; apply for cancellation of issuance to the competent tax authority when the second information change occurs.

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Article 7 The general taxpayer shall obtain a special invoice for purchase with the "Invoice Collection and Purchase Book", IC card and identity certificate of the operator.

Article 8 A general taxpayer shall not obtain a special invoice for purchase in any of the following circumstances:

(1) Accounting is incomplete, and it is impossible to accurately provide the VAT output tax, input tax, taxable data and other relevant VAT tax information to the tax authorities. The contents of other tax-related materials listed above shall be determined by the State Administration of Taxation of the provinces, autonomous regions, municipalities directly under the Central Government, and cities with separate plans.

(2) Refusal to accept the tax authorities for tax violations stipulated in the Law on Tax Collection and Administration.


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