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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 > What should be noticed when canceling tax registration or switching to a small-scale taxpayer ...

What should I pay attention to when canceling tax registration or switching to a small-scale taxpayer?

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

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The seller shall issue a special red letter invoice on the basis of the "Notice" provided by the purchaser, and issue a negative amount of sales in the anti-counterfeiting tax control system.

The special scarlet invoice shall correspond to the "Notice" one by one.

Article 20 If the following conditions are met at the same time, the conditions referred to in these regulations are invalid:

(1) The time of receipt of the returned invoice coupons and deduction coupons does not exceed the month when the seller issues the invoices;

(2) The seller has not copied the tax and has not recorded the book;

(3) The purchaser of Nantong registered company has not been authenticated or the authentication result is "the taxpayer identification number certification does not match", "the special invoice code and the number certification does not match".

The copying of taxes referred to in these Provisions refers to the use of IC cards or IC cards and floppy disks to obtain billing data messages before reporting taxes.

Article 21 General taxpayers who issue special invoices shall report taxes to the competent tax authority within the reporting period of value-added tax, and may submit tax returns to the competent tax authority in several months within the reporting month.

For tax reporting purposes in these regulations, Nantong registered companies are taxpayers who hold IC cards or IC cards and floppy disks to submit tax invoice data messages to tax authorities.

Article 22 If the tax cannot be reported due to the quality of the IC card or floppy disk, the IC card or floppy disk should be replaced.

If the tax can not be reported normally due to damage to the hard disk, replacement of the gold tax card, etc., the original or copy of the special invoice bookkeeping invoice that has been issued but not reported to the tax authority shall be provided, and the competent tax authority shall supplement the invoice data.

Article 23 A general taxpayer who cancels tax registration or converts to a small-scale taxpayer shall send special equipment and unused paper special invoices to the competent tax authority.

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The competent tax authorities shall pay off their special invoices and handle the special equipment in accordance with the requirements of relevant safety management.

Article 24 The payment of special invoices referred to in Article 23 of the present Regulations refers to the use of the “V” cut corner by the competent tax authority in the paper special invoice supervision seal to invalidate the corresponding special invoice data message.


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