“营改增”维权之二——审计费和检验费发票的维权

发布时间：2018-02-03 02:07

本文关键词： 审计费增值税普通发票涟钢增值税专用发票检验费案例介绍税务机关管理办法国家税务总局国税局 　出处：《冶金财会》2016年10期 　论文类型：期刊论文

【摘要】：正一、案例介绍2016年8月16日,涟钢销售部同事来找我,拿出一张税率为6%的增值税普通发票说:"这是与我方合作的中石油下属的××单位开具的审计费,没有开具增值税专用发票,能不能报账?"我说:"有两个办法解决此事,一是退回重新开具;二是按照《涟钢增值税差额扣点管理办法》进行结算,也就是说您本人需承担6%的税损。"该同事听完后,向我详细介绍了该笔业务的经济背景。他说:"涟钢是中石油的3万家供应商之一,中石油每年需要对供应商进行评审,每年的审计费为1万
[Abstract]:Zhengyi, the case of August 16th 2016, Lianyuan Steel sales colleagues came to me. Take out a tax rate of 6% VAT ordinary invoice said: "this is with our cooperation with the subsidiary of PetroChina 脳脳 unit issued audit fees, not issued VAT special invoices, can you report?" "I said:" there are two ways to resolve the matter, one is to return to reissue; The second is in accordance with the "Lianyuan Iron and Steel Value-added tax difference deduction points" settlement, that is to say, you have to bear 6% of the tax loss. "this colleague after listening." "Lianyuan Steel is one of PetroChina's 30,000 suppliers," he said, explaining to me the economic background of the business. "PetroChina needs to review its suppliers every year, with an audit fee of 10,000 per year.
【作者单位】：涟钢财务部综合管理室;
【分类号】：D922.22
【正文快照】： 一、案例介绍 2016年8月16日,涟钢销售部同事来找我,拿出一张税率为6%的增值税普通发票说:“这是与我方合作的中石油下属的××单位开具的审计费,没有开具增值税专用发票,能不能报账?”我说:“有两个办法解决此事,一是退回重新开具;二是按照《涟钢增值税差额扣点管理办法》进

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