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Q:
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How to deal with lost Fapiao?
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A:
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Taxpayer may deal with the lost Fapiao through the electronic tax bureau.
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Q:
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How to deal with the lost sheet of VAT special Fapiao?
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A:
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If a taxpayer loses the Fapiao sheet and the deduction sheet of a special VAT Fapiao or the uniform Fapiao for motor vehicle sales at the same time, the photocopy of the corresponding Fapiao bookkeeping sheet with the special Fapiao stamp of the seller can be used as a deduction voucher for the input VAT, tax refund voucher or accounting voucher.
If a taxpayer loses the deduction sheet of a special VAT Fapiao or a uniform Fapiao for motor vehicle sales, a photocopy of the Fapiao sheet of the corresponding invoice can be used as a deduction voucher or a tax refund voucher for the input VAT amount; if the taxpayer loses the Fapiao sheet of a special VAT Fapiao or the uniform Fapiao for motor vehicle sales, he may be use the photocopy of the deduction sheet of the corresponding Fapiao as the accounting voucher.
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Q:
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If a Beijing taxpayer is in the process of cross-district relocation, can he remain the address information on Fapiao issued and received unchanged during the process of relocation?
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A:
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For those Fapiao issued to or by a Beijing enterprise during the process of cross-district relocation, the suggestion is to remain the original address unchanged for issuing and obtaining Fapiao before completion of the tax registration information change.
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Q:
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The payer and the actual purchaser are inconsistent, to whom should the invoice be issued?
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A:
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Enterprises and individuals that sell goods, provide services, and engage in other business activities shall, in accordance with the actual business, issue Fapiao by the party providing the service to the party receiving the service in order to collect payments for external operations.
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Q:
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What should the taxpayer do if he received a special electronic VAT Fapiao, but it could not be opened and the Fapiao information could not be viewed?
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A:
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Taxpayers can download the document reader of VAT electronic Fapiao format through the national value-added tax Fapiao verification platform (https://inv-veri.chinatax.gov.cn) to view the VAT electronic special Fapiao and verify the validity of the electronic signature.
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FAQ
