稅務部門提醒開票前確認納稅義務發生時間

2019/6/12 9:16:08

作者:勞動報記者邵未來

      根據最新的增值稅改革方案,今年4月1日起,增值稅一般納稅人發生增值稅應稅銷售行為或者進口貨物,原適用16%稅率的,調整為13%;原適用10%稅率的,調整為9%。

      記者從市稅務部門了解到,“4月1日起”是指納稅義務發生時間,企業在此之前發生的銷售行為仍可按照原來稅率進行開票。

      老稅率發票仍可開具

      4月1日增值稅稅率調整后,上海一家醫藥公司負責人就遇到了困惑,原來公司在年初銷售了一批實驗用醫學設備,按照老稅率,于收到貨款當月申報了400多萬元未開票收入。但是由于部分批次發貨晚,至今還沒有開票。“那這個發票稅率該怎么開?客戶方又要求,務必按老稅率開具發票,因為他們要拿去抵扣。”

      那么稅率調整后,企業到底能不能繼續按16%或10%的稅率開具發票呢?

      對此稅務部門有明確說法:“從4月1日起”指的是納稅義務發生時間。一般納稅人在增值稅稅率調整前未開具增值稅發票的增值稅應稅銷售行為,需要在4月1日之后補開增值稅發票的,應當按照原適用稅率補開。

      奉賢區稅務局減稅降費輔導小分隊相關人士告訴記者,了解到企業的困擾后,經確認企業符合開具條件,輔導員會到現場手把手進行開票指導。

      有一位企業財務告訴記者,操作沒有難度,不過在開具老稅率發票前,企業要和對接的稅務專管員進行報備,提供相關的合同證明。這樣發票才真實有效。

      開錯可紅沖后重新開具

      如何確認納稅義務是否在4月1日前?稅務部門表示,根據《中華人民共和國增值稅暫行條例》第十九條規定,增值稅納稅義務發生時間為:發生應稅銷售行為,為收訖銷售款項或者取得索取銷售款項憑據的當天;先開具發票的,為開具發票的當天。進口貨物,為報關進口的當天。

      稅務部門指出,如果企業在3月份銷售適用16%稅率貨物,結果在4月以后,錯誤地選擇13%稅率開具了增值稅發票,那么納稅人應當及時在稅控開票軟件中作廢發票或按規定開具紅字發票后,重新按照正確稅率開具發票。

      同樣的,如果增值稅一般納稅人在產生應稅銷售行為之前,已經提前按原16%、10%適用稅率開具的增值稅發票,之后發現開票有誤需要重新開具的,也應先按照原適用稅率開具紅字發票后,再重新開具正確的藍字發票。

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