關於代開發票你還有哪些疑問？必看的攻略給你一份！

創業開公司總有各種各樣的雜事需要處理，尤其是員工不多的初創型企業，代開發票或許就成為一件令人煩惱的事情了。因為代開發票涉及的知識還真不少，今天雲算盤為您整理了一份攻略，關於代開發票的幾個常見問題一定要看哦！

NO.1—其他個人可到稅務機關代開增值稅專用發票的情形有哪些？

答：其他個人轉讓、出租不動產可以到稅務機關代開增值稅專用發票，保險企業、證券經紀人、信用卡和旅遊等行業的個人代理人收取佣金費用可以由支付方企業到稅務機關申請匯總代開專用發票。（公告2016年第45號）

NO.2—到稅務機關代開發票要交稅嗎？

答：代開增值稅專用發票都要交稅。

代開普通發票如果是免稅項目不交，個人按次納稅的，每次代開銷售額不超過500元的不交；小規模納稅人當月代開發票累計不超過3萬，季度代開累計不超過9萬免征。

對於按次納稅和按期納稅，實際執行時，各地不大統一，一般是對於未辦證的憑身份證代開的自然人，每次代開銷售額不超過500元不交，超過500元要交。對於個人代理人匯總代開以及組織臨時登記戶享受按月3萬按季9萬政策，如電信，旅遊，保險等匯總代開的，還有各類村委會、事業單位辦組織臨時登記的按季享受。（財稅〔2015〕96號）

NO.3—一般納稅人可以到稅務機關代開發票嗎？

答：不能。納稅人必須是增值稅小規模納稅人，如果是網上申請代開，必須辦理了稅庫銀三方協議登記且驗證成功，並持有CA證書。

NO.4—沒有辦理稅務登記的納稅人可以到稅務機關代開發票嗎？

答：可以代開普通發票，一般不能代開增值稅專用發票，除本總結第一條外。

NO.5—個人能否申請代開增值稅專用發票？

答：國稅發[2004]153號 國家稅務總局關於印發《稅務機關代開增值稅專用發票管理辦法（試行）》的通知

第二條本辦法所稱代開專用發票是指主管稅務機關為所轄範圍內的增值稅納稅人代開專用發票，其他單位和個人不得代開。

第五條本辦法所稱增值稅納稅人是指已辦理稅務登記的小規模納稅人（包括個體經營者）以及國家稅務總局確定的其他可予代開增值稅專用發票的納稅人。

NO.6—代開發票的徵收率有哪些？

答：一般是3%，除了不動產（含房地產，住房）的銷售、出租適用增值稅徵收率為5%，個人出租住房是按照5%的徵收率減按1.5%計算外，有特殊規定的除外。

NO.7—代開發票如果發現開錯或銷售退回、折讓怎麼辦？

答：當月發現的，收回全部聯次發票（購貨方沒有認證抵扣），可以在防偽稅控代開票系統中作廢，重新開具。

跨月發現的，不能作廢。

如果是普通發票，到代開稅務機關開具紅字普通發票，可以在所對應的藍字發票金額範圍內開具多份紅字發票。紅字機動車銷售統一發票需與原藍字機動車銷售統一發票一一對應。

NO.8—發票上需要加蓋哪些章？

答：代開的增值稅專用發票只需要加蓋本單位的財務專用章或發票專用章，代開的普通發票需要加蓋稅務機關代開發票專用章。

NO.9—代開發票是否代征城建稅和教育費附加？

答：沒有統一規定，是否代征城建稅和教育費附加應當由當地國、地稅局自行協商決定。

看完以上9個關於代開發票的常見問答，是否更加心中有數了呢？如果還有任何疑問，歡迎諮詢雲算盤的在線客服哦！

For start-up company, there are always various chores need to deal with,especially start-up enterprise with few employees. 「On behalf of the invoice」 may be an annoying thing, because there are lots of knowledge involved in it. Today Vsupa tidy up an raiders for you ,a few common issues about 「on behalf of the invoice」 you have to know.

Q.1—For individuals, On behalf of special VAT What situations you can go to the tax authorities?

A.1:The Other individuals who transfer or lease real estate may draw the VAT invoice by the tax authorities. The invoice of Individual agents』 commission fees ,such as Insurance companies, securities brokers, credit cards and tourism industries, can be drew by the paying enterprises who apply collecting 「on behalf of special invoices」 from tax authorities.(Announcement No. 45, 2016)

Q.2—Do you have to pay tax if your company let the tax authorities help you draw invoice?

A.2:Yes, even special VAT invoice ,You also need to pay tax for 「on behalf of the invoice」.

For the tax and regular tax, the actual implementation is not uniform.Normally for those who haven』t get the permit, they can use the ID card. Situation of Sales of less than $500 don』t need to pay, but more than $500. For individual agents and organizations who is 「on behalf of summary of temporary registration of users」,they can enjoy the monthly 30 thousand quarterly 90 thousand policies, such as telecommunications, tourism, insurance and other summary generation.There are all kinds of village committees and institutions to organize temporary registration according to the season.(Fiscal [2015] No. 96)

Q.3—Can the general taxpayer draw the invoice by the tax authorities?

A.3:No.The taxpayer must be small-scale VAT taxpayers,If it is the online application ,you must apply for the tax,library,silver, three party agreement registration, verification success,and holding CA certificate.

Q.4—Can the taxpayer without tax registration let the tax authorities draw the invoice?

A.4:You can do it,but generally about the VAT spacial invoices you can not ,except the first part of this article.

Q.5—Can an individual apply for 「on behalf of the VAT special invoices」?

A.5:The State Administration of Taxation issued No. 153[2004] Notice of the State Administration of Taxation on the issuance of 《Tax authorities 『 measures on behalf of the special VAT invoice management (Trial)》

Article 2 The measure』s 「on behalf of the special invoice」 refers to the competent tax authorities』 s 「on behalf of the special invoice」 for VAT taxpayers within their jurisdiction, and no other units or individuals can do that.

Article 5 The measure』s "VAT taxpayer" refers to the small-scale taxpayers who have already handled the tax registration (including individual operators), and the other taxpayers who may be granted by the State Administration of taxation can draw the special VAT invoices on behalf .

Q.6—What is the rate of 「on behalf of the invoice」?

A.6:Usually 3%,in addition to the real estate 『s (including real estate, housing) sales , rental VAT rate is 5%,individual rental housing is in accordance with the 5% tax rate and calculated by 1.5% reduction, unless otherwise specified.

Q.7—About 」On behalf of invoice」,how to do if is found wrong invoice or sales return,discount?

A.7:If is found at the month,all the serial invoices are returned( the purchaser have no certification or deduction ),you can void and re issued in the anti-counterfeit tax control invoice system.

If is found in next month,it can not be void.

If it is an ordinary invoice, you can go to the tax authorities draw the red word ordinary invoice, you can in correspondence blue word invoice amount within issue the scope of multiple red word invoices.

Q.8—What stamps should be stamped on the invoice?

A.8:About 「On behalf of the special VAT invoice」, it only need to be stamped units dedicated seal or financial or invoice dedicated seal. About 」on behalf of the ordinary invoice」, you need to stamp the tax authorities 『s 「on behalf of the invoice special seal」.

Q.9—Whether on behalf of the invoice collect urban construction tax and education surtax or not?

A.9:There is no uniform provision,Whether the collection of urban construction tax or education surtax ,it shall be decided by negotiation the Local Taxation Bureau, .

After reading above 9 「on behalf of the invoice」 『s common Q&A, is it clearer now?If you have any questions,welcome to consult Vsupa online customer service!