如何正确处理企业出现的过期增值税票?济南代理记账公司为你解疑！祝大家阅读愉快！
相信每一个企业的税务人员到税务局办事时总是时不时的遇到类似于收到增值税票过期认证，开出去的票对方未接受退回后没有做相关处理导致过期的事情。那么，税票作为一个重要的会计凭证，对于过期的这些票据应该如何处理呢?下面济南代理记账公司给大家分享会计人员又该如何操作呢?
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，对于需要认证的增值税专用税票、公路内河货物运输业统一税票、机动车销售统一税票的抵扣期限，税务局规定的期限一般为90天，到了2010年1月1日后，将这个期限延长到了180天，这个期限的延长为各个企业提供了认证税票的期限。所以，确定一张增值税票是否过期，应该首先看一下税票的开票日期与当前日期的是否达到了180天，在180天以内及时认证“三票”还是来得及的。
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.
处理过期增值税票一般要企业的不同情况而定。一般分两种情况：税票已经被认证或没有被认证。对于如何解决增值税票过期的问题已经将税票认证的情况，开具税票的企业需要根据税票上的单位名称，产品名称，金额重新开具一份负数税票，在做账时做一下进项税额转出会计事务处理，然后重新开具一份税票即可。对于没有认证的税票，一般需要领用税票的单位开具未抵扣税金的证明，填写《开具红字增值税专用税票申请单》，待税务机关盖章后交给开具税票单位后，让开具税票单位重新开具红字税票即可。
以上是济南代理记账公司所分享的“如何正确处理企业出现的过期增值税票?”希望给大家带来帮助！
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!
济南代理记账公司：http://www.jnqqjz.com
