如何正確處理企業出現的過期增值稅票?濟南代理記賬公司為你解疑！祝大家閱讀愉快！
相信每一個企業的稅務人員到稅務局辦事時總是時不時的遇到類似于收到增值稅票過期認證，開出去的票對方未接受退回后沒有做相關處理導致過期的事情。那么，稅票作為一個重要的會計憑證，對于過期的這些票據應該如何處理呢?下面濟南代理記賬公司給大家分享會計人員又該如何操作呢?
How to correctly handle the VAT ticket expired companies? Jinan bookkeeping agency company disambiguation for you! I wish you all a happy reading! Believe that every enterprise tax officials to revenue management always occasionally meet similar to receive the VAT ticket expired certification, after the open ticket out of the other party did not accept return not do related processing lead to expire. So, as an important accounting vouchers tax bill, outstanding for these notes should be how to deal with? Jinan bookkeeping agency company to share the following accounting personnel and the how to operate?
在2010年以前，對于需要認證的增值稅專用稅票、公路內河貨物運輸業統一稅票、機動車銷售統一稅票的抵扣期限，稅務局規定的期限一般為90天，到了2010年1月1日后，將這個期限延長到了180天，這個期限的延長為各個企業提供了認證稅票的期限。所以，確定一張增值稅票是否過期，應該首先看一下稅票的開票日期與當前日期的是否達到了180天，在180天以內及時認證“三票”還是來得及的。
Before 2010, necessary for certification of a VAT tax bill, inland waterway cargo transportation unified tax bill, motor vehicle sales tax deduction period, generally the time limit stipulated by the tax bureau for 90 days, by January 1st 2010, the extended to 180 days, the extension of the deadline for each enterprise to provide the term of certified tax bill. So, to determine whether a value-added tax ticket expired, should first look at the issuance date of make out an invoice with the current date is 180 days, within 180 days certification "three delegates" or in time in time.
處理過期增值稅票一般要企業的不同情況而定。一般分兩種情況：稅票已經被認證或沒有被認證。對于如何解決增值稅票過期的問題已經將稅票認證的情況，開具稅票的企業需要根據稅票上的單位名稱，產品名稱，金額重新開具一份負數稅票，在做賬時做一下進項稅額轉出會計事務處理，然后重新開具一份稅票即可。對于沒有認證的稅票，一般需要領用稅票的單位開具未抵扣稅金的證明，填寫《開具紅字增值稅專用稅票申請單》，待稅務機關蓋章后交給開具稅票單位后，讓開具稅票單位重新開具紅字稅票即可。
以上是濟南代理記賬公司所分享的“如何正確處理企業出現的過期增值稅票?”希望給大家帶來幫助！
Tackling VAT ticket expired in general to the different situation of the enterprise. Generally divided into two kind of situations: tax bill has been certification or has not been certified. About how to solve the problem of the VAT ticket expired has tax payment certificate, issued by tax bill enterprise need according to the name of the entity on the tax bill, product name, amount to issue a negative tax bill, when do zhang do a transfer the input tax accounting transaction processing, and then to issue a tax bill. For no certified tax bill, generally require recipients tax bill issued not deductible tax certificate, fill in "the scarlet letter issued a VAT tax bill application form", after being after being stamped, the tax authority to issue tax payment unit, make tax payment issued by the unit to the scarlet letter issued by tax bill. Above is the jinan bookkeeping agency company share "how to correctly handle the VAT ticket expired companies?" Hope to bring you help!
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