問(wèn)題已解決
給客戶開(kāi)的增值稅發(fā)票丟失了,怎么辦?
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去稅務(wù)局報(bào)備發(fā)票丟失,然后提供第一聯(lián)復(fù)印件做賬抵扣。
2022 08/19 12:31
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2022 08/19 12:32
是不是還需要重新給客戶再開(kāi)一張
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2022 08/19 12:32
復(fù)印件做賬抵扣就可以的,不用重新開(kāi)。
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2022 08/19 12:33
客戶的那一聯(lián)丟了,還沒(méi)給客戶
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2022 08/19 12:33
自己留的底聯(lián)都在。
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2022 08/19 12:33
你給他第一聯(lián)復(fù)印件做賬抵扣用第一聯(lián)就可以的,剩下的丟失了,去稅務(wù)局報(bào)備發(fā)票丟失
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2022 08/19 12:35
能不能直接沖紅,重新開(kāi)?
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2022 08/19 12:37
可以的,還得去報(bào)備的。
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2022 08/19 12:38
意思就是,不管咋著,丟的那個(gè)號(hào)碼必須得去報(bào)備才行,對(duì)吧
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2022 08/19 12:41
是這個(gè)意思是這么理解的。
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2022 08/19 12:41
依據(jù)《國(guó)家稅務(wù)總局關(guān)于公布取消一批稅務(wù)證明事項(xiàng)以及廢止和修改部分規(guī)章規(guī)范性文件的決定》(國(guó)家稅務(wù)總局令第48號(hào))第二條第二款。發(fā)票丟失后,應(yīng)當(dāng)于發(fā)現(xiàn)丟失當(dāng)日書(shū)面報(bào)告稅務(wù)機(jī)關(guān),不再需要登報(bào)聲明作廢。
根據(jù)《中華人民共和國(guó)發(fā)票管理辦法實(shí)施細(xì)則》(國(guó)家稅務(wù)總局令第25號(hào))第三十一條規(guī)定:“使用發(fā)票的單位和個(gè)人應(yīng)當(dāng)妥善保管發(fā)票。發(fā)生發(fā)票丟失情形時(shí),應(yīng)當(dāng)于發(fā)現(xiàn)丟失當(dāng)日書(shū)面報(bào)告稅務(wù)機(jī)關(guān)。”
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2022 08/19 12:43
收到,感謝老師
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2022 08/19 12:44
不用客氣工作愉快。
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