营改增后建筑分包工程的发票开具技巧

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营改增后建筑分包工程的发票开具技巧

The construction subcontracting invoice issuing skills after the implementation of the transformation and expansion

1.确保发票内容准确：发票内容要精确描述，不能漏掉或超过本建筑分包工程内容，以免影响税基的准确性；

1. Ensure the accuracy of invoice content: Invoice content should be accurately described, no omissions or beyond the scope of the construction subcontracting project, so as not to affect the accuracy of the tax base;

2.注意发票种类：开票时要注明建筑分包工程，不能用商品销售类或服务类发票；

2. Pay attention to the types of invoices: Construction subcontract invoice should be specified when issuing invoices, and commodity sales or service invoices cannot be used;

3.务必完整开具：发票内容要完整，不可有空白、断行或遗漏，以免发票被主管税务机关收税时被拒收、作废；

3. Be sure to issue the invoice in full: the invoice content must be complete, without blank, discontinuous or omission, so as to avoid rejection or invalidation of the invoice by the competent tax authorities when collecting taxes.

4.做好抵扣证明：除了开具清楚规范的发票外，还要有充分的增值税抵扣证明，能有效证明收费，确保营业税的预充类收入不被限定；

4. Make good deduction proof: In addition to issuing clear and standardized invoices, there must be sufficient value-added tax deduction proof to effectively prove the charges, and ensure that the precharged business tax revenues are not limited;

5.定期备案及审核：发票要及时归档和备案，定期组织审核，发现异马上纠正，以免出现其它的不可挽回的错误；

5. Regular filing and review: Invoice should be filed and archived in time, and audited regularly. Any differences should be corrected immediately so as to avoid other irreparable errors.