学习札记之五-开具红字发票的规定
<P class=MsoNormal style="BACKGROUND: white; MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: left" align=left><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: ˎ̥; mso-hansi-font-family: ˎ̥; mso-bidi-font-family: Tahoma; mso-fareast-theme-font: minor-fareast"><FONT size=3>一、开具红字普通发票</FONT></SPAN><SPAN lang=EN-US style="FONT-FAMILY: 'ˎ̥','serif'; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: Tahoma"><BR><BR></SPAN><FONT size=3><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: ˎ̥; mso-hansi-font-family: ˎ̥; mso-bidi-font-family: Tahoma; mso-fareast-theme-font: minor-fareast"> </SPAN><SPAN lang=EN-US style="FONT-FAMILY: 'ˎ̥','serif'; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: Tahoma">1</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: ˎ̥; mso-hansi-font-family: ˎ̥; mso-bidi-font-family: Tahoma; mso-fareast-theme-font: minor-fareast">、销货方未作帐务处理，购货方退回原发票。</SPAN></FONT><SPAN lang=EN-US style="FONT-FAMILY: 'ˎ̥','serif'; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: Tahoma"><BR></SPAN><FONT size=3><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: ˎ̥; mso-hansi-font-family: ˎ̥; mso-bidi-font-family: Tahoma; mso-fareast-theme-font: minor-fareast"> 销货方将收回的发票粘附在存根联后面依次注明</SPAN><SPAN lang=EN-US style="FONT-FAMILY: 'ˎ̥','serif'; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: Tahoma">“</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: ˎ̥; mso-hansi-font-family: ˎ̥; mso-bidi-font-family: Tahoma; mso-fareast-theme-font: minor-fareast">作废</SPAN><SPAN lang=EN-US style="FONT-FAMILY: 'ˎ̥','serif'; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: Tahoma">”</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: ˎ̥; mso-hansi-font-family: ˎ̥; mso-bidi-font-family: Tahoma; mso-fareast-theme-font: minor-fareast">，属于</SPAN><SPAN lang=EN-US><A target=_blank href="http://www.mypcera.com/2/a/14/32/032_1.html" target=_blank><SPAN lang=EN-US style="COLOR: windowtext; FONT-FAMILY: 宋体; TEXT-DECORATION: none; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: ˎ̥; mso-hansi-font-family: ˎ̥; mso-bidi-font-family: Tahoma; mso-fareast-theme-font: minor-fareast; text-underline: none"><SPAN lang=EN-US>销售</SPAN></SPAN></A></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: ˎ̥; mso-hansi-font-family: ˎ̥; mso-bidi-font-family: Tahoma; mso-fareast-theme-font: minor-fareast">折让的，应按折让后的货款重新开具</SPAN><SPAN lang=EN-US><A target=_blank href="http://www.mypcera.com/2/a/14/32/032_1.html" target=_blank><SPAN lang=EN-US style="COLOR: windowtext; FONT-FAMILY: 宋体; TEXT-DECORATION: none; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: ˎ̥; mso-hansi-font-family: ˎ̥; mso-bidi-font-family: Tahoma; mso-fareast-theme-font: minor-fareast; text-underline: none"><SPAN lang=EN-US>销售</SPAN></SPAN></A></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: ˎ̥; mso-hansi-font-family: ˎ̥; mso-bidi-font-family: Tahoma; mso-fareast-theme-font: minor-fareast">发票给购货方，不得开具红字发票。</SPAN></FONT><SPAN lang=EN-US style="FONT-FAMILY: 'ˎ̥','serif'; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: Tahoma"><BR><BR></SPAN><FONT size=3><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: ˎ̥; mso-hansi-font-family: ˎ̥; mso-bidi-font-family: Tahoma; mso-fareast-theme-font: minor-fareast"> </SPAN><SPAN lang=EN-US style="FONT-FAMILY: 'ˎ̥','serif'; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: Tahoma">2</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: ˎ̥; mso-hansi-font-family: ˎ̥; mso-bidi-font-family: Tahoma; mso-fareast-theme-font: minor-fareast">、销货方已作帐务处理，购货方退回原发票。</SPAN></FONT><SPAN lang=EN-US style="FONT-FAMILY: 'ˎ̥','serif'; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: Tahoma"><BR></SPAN><FONT size=3><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: ˎ̥; mso-hansi-font-family: ˎ̥; mso-bidi-font-family: Tahoma; mso-fareast-theme-font: minor-fareast"> 销货方开具蓝字退货进仓单（属于货物折让退回不需要开具进仓单，下同），同时开具相同内容的红字发票，以红字发票记帐联作为抵减当期的</SPAN><SPAN lang=EN-US><A target=_blank href="http://www.mypcera.com/2/a/14/32/032_1.html" target=_blank><SPAN lang=EN-US style="COLOR: windowtext; FONT-FAMILY: 宋体; TEXT-DECORATION: none; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: ˎ̥; mso-hansi-font-family: ˎ̥; mso-bidi-font-family: Tahoma; mso-fareast-theme-font: minor-fareast; text-underline: none"><SPAN lang=EN-US>销售</SPAN></SPAN></A></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: ˎ̥; mso-hansi-font-family: ˎ̥; mso-bidi-font-family: Tahoma; mso-fareast-theme-font: minor-fareast">收入，将收回的发票粘附在红字发票的存根联上，红字发票的存根联以及其余联次不得撕下。属于</SPAN><SPAN lang=EN-US><A target=_blank href="http://www.mypcera.com/2/a/14/32/032_1.html" target=_blank><SPAN lang=EN-US style="COLOR: windowtext; FONT-FAMILY: 宋体; TEXT-DECORATION: none; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: ˎ̥; mso-hansi-font-family: ˎ̥; mso-bidi-font-family: Tahoma; mso-fareast-theme-font: minor-fareast; text-underline: none"><SPAN lang=EN-US>销售</SPAN></SPAN></A></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: ˎ̥; mso-hansi-font-family: ˎ̥; mso-bidi-font-family: Tahoma; mso-fareast-theme-font: minor-fareast">折让的，应按折让后的货款重新开具</SPAN><SPAN lang=EN-US><A target=_blank href="http://www.mypcera.com/2/a/14/32/032_1.html" target=_blank><SPAN lang=EN-US style="COLOR: windowtext; FONT-FAMILY: 宋体; TEXT-DECORATION: none; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: ˎ̥; mso-hansi-font-family: ˎ̥; mso-bidi-font-family: Tahoma; mso-fareast-theme-font: minor-fareast; text-underline: none"><SPAN lang=EN-US>销售</SPAN></SPAN></A></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: ˎ̥; mso-hansi-font-family: ˎ̥; mso-bidi-font-family: Tahoma; mso-fareast-theme-font: minor-fareast">发票给购货方。</SPAN></FONT><SPAN lang=EN-US style="FONT-FAMILY: 'ˎ̥','serif'; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: Tahoma"><BR><BR></SPAN><FONT size=3><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: ˎ̥; mso-hansi-font-family: ˎ̥; mso-bidi-font-family: Tahoma; mso-fareast-theme-font: minor-fareast"> </SPAN><SPAN lang=EN-US style="FONT-FAMILY: 'ˎ̥','serif'; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: Tahoma">3</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: ˎ̥; mso-hansi-font-family: ˎ̥; mso-bidi-font-family: Tahoma; mso-fareast-theme-font: minor-fareast">、销货方未作帐务处理，购货方已作帐务处理，不能退回原发票。</SPAN></FONT><SPAN lang=EN-US style="FONT-FAMILY: 'ˎ̥','serif'; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: Tahoma"><BR></SPAN><FONT size=3><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: ˎ̥; mso-hansi-font-family: ˎ̥; mso-bidi-font-family: Tahoma; mso-fareast-theme-font: minor-fareast"> 销货方必须取得购货方的有效证明作为开具红字发票的依据，填制蓝字退货进仓单。开具相同内容的红字发票，将红字发票的发票联交回购货方，作为抵减当期的</SPAN><SPAN lang=EN-US><A target=_blank href="http://www.mypcera.com/2/a/14/32/032_1.html" target=_blank><SPAN lang=EN-US style="COLOR: windowtext; FONT-FAMILY: 宋体; TEXT-DECORATION: none; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: ˎ̥; mso-hansi-font-family: ˎ̥; mso-bidi-font-family: Tahoma; mso-fareast-theme-font: minor-fareast; text-underline: none"><SPAN lang=EN-US>销售</SPAN></SPAN></A></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: ˎ̥; mso-hansi-font-family: ˎ̥; mso-bidi-font-family: Tahoma; mso-fareast-theme-font: minor-fareast">支出，红字发票记帐联作为抵减当期的</SPAN><SPAN lang=EN-US><A target=_blank href="http://www.mypcera.com/2/a/14/32/032_1.html" target=_blank><SPAN lang=EN-US style="COLOR: windowtext; FONT-FAMILY: 宋体; TEXT-DECORATION: none; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: ˎ̥; mso-hansi-font-family: ˎ̥; mso-bidi-font-family: Tahoma; mso-fareast-theme-font: minor-fareast; text-underline: none"><SPAN lang=EN-US>销售</SPAN></SPAN></A></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: ˎ̥; mso-hansi-font-family: ˎ̥; mso-bidi-font-family: Tahoma; mso-fareast-theme-font: minor-fareast">收入，其余联次不得撕下。属于</SPAN><SPAN lang=EN-US><A target=_blank href="http://www.mypcera.com/2/a/14/32/032_1.html" target=_blank><SPAN lang=EN-US style="COLOR: windowtext; FONT-FAMILY: 宋体; TEXT-DECORATION: none; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: ˎ̥; mso-hansi-font-family: ˎ̥; mso-bidi-font-family: Tahoma; mso-fareast-theme-font: minor-fareast; text-underline: none"><SPAN lang=EN-US>销售</SPAN></SPAN></A></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: ˎ̥; mso-hansi-font-family: ˎ̥; mso-bidi-font-family: Tahoma; mso-fareast-theme-font: minor-fareast">折让的，应按折让后的货款重新开具</SPAN><SPAN lang=EN-US><A target=_blank href="http://www.mypcera.com/2/a/14/32/032_1.html" target=_blank><SPAN lang=EN-US style="COLOR: windowtext; FONT-FAMILY: 宋体; TEXT-DECORATION: none; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: ˎ̥; mso-hansi-font-family: ˎ̥; mso-bidi-font-family: Tahoma; mso-fareast-theme-font: minor-fareast; text-underline: none"><SPAN lang=EN-US>销售</SPAN></SPAN></A></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: ˎ̥; mso-hansi-font-family: ˎ̥; mso-bidi-font-family: Tahoma; mso-fareast-theme-font: minor-fareast">发票给购货方。</SPAN></FONT><SPAN lang=EN-US style="FONT-FAMILY: 'ˎ̥','serif'; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: Tahoma"><BR><BR></SPAN><FONT size=3><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: ˎ̥; mso-hansi-font-family: ˎ̥; mso-bidi-font-family: Tahoma; mso-fareast-theme-font: minor-fareast"> </SPAN><SPAN lang=EN-US style="FONT-FAMILY: 'ˎ̥','serif'; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: Tahoma">4</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: ˎ̥; mso-hansi-font-family: ˎ̥; mso-bidi-font-family: Tahoma; mso-fareast-theme-font: minor-fareast">、销货方、购货方均已作帐务处理，不能退回原发票。</SPAN></FONT><SPAN lang=EN-US style="FONT-FAMILY: 'ˎ̥','serif'; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: Tahoma"><BR></SPAN><FONT size=3><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: ˎ̥; mso-hansi-font-family: ˎ̥; mso-bidi-font-family: Tahoma; mso-fareast-theme-font: minor-fareast"> 同上述第</SPAN><SPAN lang=EN-US style="FONT-FAMILY: 'ˎ̥','serif'; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: Tahoma">3</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: ˎ̥; mso-hansi-font-family: ˎ̥; mso-bidi-font-family: Tahoma; mso-fareast-theme-font: minor-fareast">点操作。</SPAN></FONT><SPAN lang=EN-US style="FONT-FAMILY: 'ˎ̥','serif'; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: Tahoma"><BR><BR></SPAN><FONT size=3><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: ˎ̥; mso-hansi-font-family: ˎ̥; mso-bidi-font-family: Tahoma; mso-fareast-theme-font: minor-fareast"> </SPAN><SPAN lang=EN-US style="FONT-FAMILY: 'ˎ̥','serif'; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: Tahoma">5</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: ˎ̥; mso-hansi-font-family: ˎ̥; mso-bidi-font-family: Tahoma; mso-fareast-theme-font: minor-fareast">、购货方出具的有效证明内容包括：</SPAN></FONT><SPAN lang=EN-US style="FONT-FAMILY: 'ˎ̥','serif'; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: Tahoma"><BR></SPAN><FONT size=3><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: ˎ̥; mso-hansi-font-family: ˎ̥; mso-bidi-font-family: Tahoma; mso-fareast-theme-font: minor-fareast"> （</SPAN><SPAN lang=EN-US style="FONT-FAMILY: 'ˎ̥','serif'; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: Tahoma">1</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: ˎ̥; mso-hansi-font-family: ˎ̥; mso-bidi-font-family: Tahoma; mso-fareast-theme-font: minor-fareast">）必须记载与发票和销货清单内容</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-ascii-font-family: ˎ̥; mso-hansi-font-family: ˎ̥; mso-bidi-font-family: Tahoma">一致的事项和退货原因；</SPAN></FONT><SPAN lang=EN-US style="FONT-FAMILY: 'ˎ̥','serif'; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: Tahoma"><BR></SPAN><FONT size=3><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-ascii-font-family: ˎ̥; mso-hansi-font-family: ˎ̥; mso-bidi-font-family: Tahoma"> （</SPAN><SPAN lang=EN-US style="FONT-FAMILY: 'ˎ̥','serif'; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: Tahoma">2</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-ascii-font-family: ˎ̥; mso-hansi-font-family: ˎ̥; mso-bidi-font-family: Tahoma">）加盖购货方单位印章或财务专用章；</SPAN></FONT><SPAN lang=EN-US style="FONT-FAMILY: 'ˎ̥','serif'; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: Tahoma"><BR></SPAN><FONT size=3><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-ascii-font-family: ˎ̥; mso-hansi-font-family: ˎ̥; mso-bidi-font-family: Tahoma"> （</SPAN><SPAN lang=EN-US style="FONT-FAMILY: 'ˎ̥','serif'; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: Tahoma">3</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-ascii-font-family: ˎ̥; mso-hansi-font-family: ˎ̥; mso-bidi-font-family: Tahoma">）同时附上原发票联的复印件和银行收款进帐单复印件（已付款的）。</SPAN></FONT><SPAN lang=EN-US style="FONT-FAMILY: 'ˎ̥','serif'; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: Tahoma"><BR><BR></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-ascii-font-family: ˎ̥; mso-hansi-font-family: ˎ̥; mso-bidi-font-family: Tahoma"><FONT size=3> 二、开具红字增值税专用发票</FONT></SPAN><SPAN lang=EN-US style="FONT-FAMILY: 'ˎ̥','serif'; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: Tahoma"><BR><BR></SPAN><FONT size=3><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-ascii-font-family: ˎ̥; mso-hansi-font-family: ˎ̥; mso-bidi-font-family: Tahoma"> </SPAN><SPAN lang=EN-US style="FONT-FAMILY: 'ˎ̥','serif'; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: Tahoma">1</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-ascii-font-family: ˎ̥; mso-hansi-font-family: ˎ̥; mso-bidi-font-family: Tahoma">、销货方如发生退货、</SPAN><SPAN lang=EN-US><A target=_blank href="http://www.mypcera.com/2/a/14/32/032_1.html" target=_blank><SPAN lang=EN-US style="COLOR: windowtext; FONT-FAMILY: 宋体; TEXT-DECORATION: none; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-ascii-font-family: ˎ̥; mso-hansi-font-family: ˎ̥; mso-bidi-font-family: Tahoma; text-underline: none"><SPAN lang=EN-US>销售</SPAN></SPAN></A></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-ascii-font-family: ˎ̥; mso-hansi-font-family: ˎ̥; mso-bidi-font-family: Tahoma">折让收到购货方抵扣联、存根联的，应视不同情况按以下规定办理：</SPAN></FONT><SPAN lang=EN-US style="FONT-FAMILY: 'ˎ̥','serif'; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: Tahoma"><BR></SPAN><FONT size=3><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-ascii-font-family: ˎ̥; mso-hansi-font-family: ˎ̥; mso-bidi-font-family: Tahoma"> （</SPAN><SPAN lang=EN-US style="FONT-FAMILY: 'ˎ̥','serif'; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: Tahoma">1</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-ascii-font-family: ˎ̥; mso-hansi-font-family: ˎ̥; mso-bidi-font-family: Tahoma">）购买方在未付货款并且未作帐务处理的情况下，须将原发票联和抵扣联主动退还销货方。销货方如果未将记帐联作帐务处理，应在收到的发票联和抵扣联及相应的存根联、记帐联上注明</SPAN><SPAN lang=EN-US style="FONT-FAMILY: 'ˎ̥','serif'; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: Tahoma">“</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-ascii-font-family: ˎ̥; mso-hansi-font-family: ˎ̥; mso-bidi-font-family: Tahoma">作废</SPAN><SPAN lang=EN-US style="FONT-FAMILY: 'ˎ̥','serif'; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: Tahoma">”</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-ascii-font-family: ˎ̥; mso-hansi-font-family: ˎ̥; mso-bidi-font-family: Tahoma">字样，并依次粘贴在存根联后面，作为扣减当期销项税额的凭证，下月领购专用发票时提交税务机关核查。未收到购买方退还的专用发票前，销货方不得扣减当期销项税额。属于</SPAN><SPAN lang=EN-US><A target=_blank href="http://www.mypcera.com/2/a/14/32/032_1.html" target=_blank><SPAN lang=EN-US style="COLOR: windowtext; FONT-FAMILY: 宋体; TEXT-DECORATION: none; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-ascii-font-family: ˎ̥; mso-hansi-font-family: ˎ̥; mso-bidi-font-family: Tahoma; text-underline: none"><SPAN lang=EN-US>销售</SPAN></SPAN></A></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-ascii-font-family: ˎ̥; mso-hansi-font-family: ˎ̥; mso-bidi-font-family: Tahoma">折让的，销货方应按折让后的货款重开专用发票。</SPAN></FONT><SPAN lang=EN-US style="FONT-FAMILY: 'ˎ̥','serif'; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: Tahoma"><BR></SPAN><FONT size=3><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-ascii-font-family: ˎ̥; mso-hansi-font-family: ˎ̥; mso-bidi-font-family: Tahoma"> （</SPAN><SPAN lang=EN-US style="FONT-FAMILY: 'ˎ̥','serif'; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: Tahoma">2</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-ascii-font-family: ˎ̥; mso-hansi-font-family: ˎ̥; mso-bidi-font-family: Tahoma">）如果销货方已将记帐联作帐务处理，销货方可根据退回货物的数量、价款或折让金额来开具相同内容的红字专用发票。将红字专用发票的记帐联撕下作为扣减当期销项税额的凭证，存根联、抵扣联和发票联不得撕下，将蓝字专用发票的抵扣联、发票联粘贴在红字专用发票发票联的后面，并在上面注明蓝字、红字专用发票记帐联的存放地点，作为开具红字专用发票的依据。</SPAN></FONT><SPAN lang=EN-US style="FONT-FAMILY: 'ˎ̥','serif'; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: Tahoma"><BR><BR></SPAN><FONT size=3><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-ascii-font-family: ˎ̥; mso-hansi-font-family: ˎ̥; mso-bidi-font-family: Tahoma"> </SPAN><SPAN lang=EN-US style="FONT-FAMILY: 'ˎ̥','serif'; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: Tahoma">2</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-ascii-font-family: ˎ̥; mso-hansi-font-family: ˎ̥; mso-bidi-font-family: Tahoma">、销货方如发生退货、</SPAN><SPAN lang=EN-US><A target=_blank href="http://www.mypcera.com/2/a/14/32/032_1.html" target=_blank><SPAN lang=EN-US style="COLOR: windowtext; FONT-FAMILY: 宋体; TEXT-DECORATION: none; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-ascii-font-family: ˎ̥; mso-hansi-font-family: ˎ̥; mso-bidi-font-family: Tahoma; text-underline: none"><SPAN lang=EN-US>销售</SPAN></SPAN></A></SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-ascii-font-family: ˎ̥; mso-hansi-font-family: ˎ̥; mso-bidi-font-family: Tahoma">折让，但购货方已将作帐务处理，不能退回原来的发票联、抵扣联时，处理如下：销货方在取得购货方主管税务机关的《进货退出及索取折让证明单》后，方可根据退回货物的数量、价款或折让金额来开具相同内容的红字专用发票。将红字专用发票的记帐联撕下作为扣减当期销项税额的凭证，发票联、抵扣联交购货方作为扣减当期进项税额的凭证。购货方收到红字发票后，应视红字专用发票所注明的增值税额从当期进项税额中扣减，造成不纳税或少纳税的，属于偷税行为。</SPAN><SPAN lang=EN-US style="FONT-FAMILY: 'ˎ̥','serif'; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: Tahoma"><?xml:namespace prefix = o ns = "urn:schemas-microsoft-com:office:office" /><o:p></o:p></SPAN></FONT></P><P class=MsoNormal style="BACKGROUND: white; MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: left" align=left><FONT size=3><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-ascii-font-family: ˎ̥; mso-hansi-font-family: ˎ̥; mso-bidi-font-family: Tahoma"> 《国家税务总局关于进一步做好增值税纳税申报“一窗式”管理工作的通知》规定：销货方如果在开具蓝字专用发票的次月及以后收到购货方退回的发票联和抵扣联，不论是否已将记账联作账务处理，一律通过防伪税控系统开具负数专用发票扣减销项税额的凭证，不得作废已开具的蓝字专用发票，也不得以红字普通发票作为扣减销项税额的凭证。</SPAN><SPAN lang=EN-US style="FONT-FAMILY: 'ˎ̥','serif'; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: Tahoma"><o:p></o:p></SPAN></FONT></P><P class=MsoNormal style="BACKGROUND: white; MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: left" align=left><SPAN lang=EN-US style="FONT-FAMILY: 'ˎ̥','serif'; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: Tahoma"><o:p><FONT size=3> </FONT></o:p></SPAN></P><P class=MsoNormal style="BACKGROUND: white; MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: left" align=left><FONT size=3><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-ascii-font-family: ˎ̥; mso-hansi-font-family: ˎ̥; mso-bidi-font-family: Tahoma"> 三、其他说明</SPAN><SPAN lang=EN-US style="FONT-FAMILY: 'ˎ̥','serif'; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: Tahoma"><o:p></o:p></SPAN></FONT></P><P class=MsoNormal style="BACKGROUND: white; MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: left" align=left><SPAN lang=EN-US style="FONT-FAMILY: 'ˎ̥','serif'; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: Tahoma"><o:p><FONT size=3> </FONT></o:p></SPAN></P><P class=MsoNormal style="BACKGROUND: white; MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: left" align=left><FONT size=3><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-ascii-font-family: ˎ̥; mso-hansi-font-family: ˎ̥; mso-bidi-font-family: Tahoma"> 根据《中华人民共和国发票管理实施细则》三十四条：开具发票后，如发生销货退回需开红字发票的，必须收回原发票并注明“作废”字样或取得对方有效证明；发生销售折让的，在收回原发票并注明“作废”字样后，重新开具销售发票。对于仅是发票票面错误，而不是销货退回需要开具红字发票的，在上级局未有明确前，暂比照销货退回开红字发票的规定来处理。</SPAN><SPAN lang=EN-US style="FONT-FAMILY: 'ˎ̥','serif'; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: Tahoma"><o:p></o:p></SPAN></FONT></P><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: left" align=left><SPAN lang=EN-US style="FONT-FAMILY: 'ˎ̥','serif'; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: Tahoma"><o:p><FONT size=3> </FONT></o:p></SPAN></P><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: left" align=left><SPAN lang=EN-US><o:p><FONT face=Calibri size=3> </FONT></o:p></SPAN></P>页:
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