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“我是会计”之如何更高效的开好发票?

公司日常业务离不开发票的填开,如何能更快、更准确地开发票呢?通过对日常实践工作经验的积累,我们总结如下几个开发票的注意事项与大家分享:

第一步,预留充足的空白发票

巧妇难为无米之炊,财务部每月与相关业务部门保持良好的沟通,预先掌握本月需要开具发票的数量及金额,做好空白发票购买计划是非常有必要的。

新认定为一般纳税人的小型商贸批发企业(注册资金在80万元(含80万元)以下、职工人数在10人(含10人)以下的批发企业)实行纳税辅导期管理的期限为 3个月,其增值税防伪税控开票系统最高开票限额不得超过一万元。专用发票的领购实行按次限量控制,主管税务机关可根据企业的实际年销售额和经营情况,确定 每次的专用发票供应数量,但每次发售专用发票数量不得超过25份。

税务局核定的发票基本月供应量不能满足业务需求时,纳税人可以提交相关资料申请发票增量、升版,由税务部门审批。

专用发票实行最高开票限额管理。最高开票限额有万元,十万元,百万元及千万元等。企业可以通过填报《最高开票限额申请表》提高开票限额,来预留足额的空白发票。

第二步,客户开票信息完整

开票前,我们还应该事先获得客户的开票信息,主要包括:公司中文全称、税务登记号、开户银行名称、银行帐号、公司地址、公司电话等信息。开具增值税专用发 票,同时需要获得客户的以下资料:营业执照、税务登记证、开户许可证、一般纳税人资格证(或一般纳税人认定通知书)的复印件并加盖公章。每次开票结束后, 整理、归档并及时更新客户开票资料,以备下次能快速开具同一客户的发票。

11 160301105133L8

第三步,充分了解客户开票需求

为了一次性开出正确的发票,开票前,财务人员应将业务人员提供的销售信息和所签合同进行比对,此外还应事先向客户了解是否有特殊的开票需求,例如需开发票的商品或服务的品名、商品规格型号、备注等信息。

第四步,发票的审核

众所周知,发票一旦开错,发票红冲又是一个比较费时费力的流程。为了避免发票红冲,发票审核显得尤为重要,我们在审核发票时应该注意以下几点:

1. 开票基本信息无误,打印出的纸质发票与发票系统里电子发票的发票号必须一致;

2. 货物或服务名称、规格、数量、金额等符合合同要求,并与实际相符;

3. 发票密码区的密码不能出格、压线;

4. 开票的时间与增值税纳税义务的发生时间相符;

5. 根据《中华人民共和国发票管理办法》第二十二条的规定,发票必须加盖发票专用章,盖财务章无效。

11 1603011052313Q

第五步,发票的传递

发票开好并不意味着就万事大吉。最后一步,也是最关键的一步,就是确保把发票完整地递送给客户,并做好相应的签收确认手续,才能保证万无一失。

做好上述五个步骤,我们可以在日常的开票工作中做到事半功倍,更高效的完成开票工作。

编者语:会计在现代企业发展中的重要性不言而喻。具备基础的会计知识,并加以运用,无论是在工作还是生活中都会有很大帮助。

即日起中瀚石林将陆续为大家带来"我是会计” 原创系列,分享会计相关知识和技巧。内容出品自我们资深的会计团队,欢迎关注及探讨!如有任何意见及建议,请发送邮件至info@sbasf.com

免责声明

本文容仅供参考,并不构成任何具体的业务建议。对于文中可能出现的错误或遗漏,以及由此引发的损失,中瀚石林不承担任何责任。在进行具体的业务决定之前,请咨询中瀚石林专业服务团队。中瀚石林拥有对此声明的最终解释权。

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