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The special VAT invoice is a new type of invoice used in China in order to implement the new VAT system, and compared with the ordinary invoice used in the daily business process, there are the following differences:
1. Different requirements for the printing of invoices: according to Article 22 of the new Tax Administration Law, "special VAT invoices shall be printed by enterprises designated by the competent tax authorities; Other invoices, in accordance with the provisions of the competent authorities, shall be printed by the enterprises designated by the State Taxation Bureau and the Local Taxation Bureau of the provinces, autonomous regions and municipalities directly under the Central Government.
Invoices shall not be printed without the designation of the tax authorities specified in the preceding paragraph. ”
2. The subject of invoice use is different: special VAT invoices can generally only be purchased and used by general VAT taxpayers, and small-scale taxpayers who need to use them can only be issued by the local tax authorities after approval by the tax authorities; Ordinary invoices can be purchased and used by various taxpayers who are engaged in business activities and have gone through tax registration, and taxpayers who have not gone through tax registration can also apply to the tax authorities for the purchase and use of ordinary invoices.
3. The content of the invoice is different: in addition to the content of the ordinary invoice such as the purchasing unit, the sales unit, the name of the goods or services, the quantity and unit of measurement of the goods or services, the unit price and price, the billing unit, the payee, the date of issuance, etc., the special VAT invoice also includes the taxpayer's tax registration number, the amount excluding VAT, the applicable tax rate, the amount of VAT payable, etc.
4. The number of invoices is different: there are four copies and seven copies of special VAT invoices, the first copy is the stub copy (for retention for future reference), the second copy is the invoice copy (for the purchaser's bookkeeping), the third copy is the deduction copy (used as the buyer's tax deduction voucher), the fourth copy is the bookkeeping copy (for the seller's bookkeeping), and the other three copies of the seven times are the standby copies, which are respectively used as the enterprise exit permit, inspection and warehouse retention; There are only three copies of ordinary invoices, the first copy is the stub copy, the second copy is the invoice copy, and the third copy is the accounting copy.
5. The role of invoices is different: the special VAT invoice is not only a voucher for the receipt and payment of both buyers and sellers, but also a voucher for the buyer to deduct VAT; Except for freight, purchase of agricultural and sideline products, and waste materials that are deducted at the statutory tax rate, ordinary invoices will not be used as deductions. (Bilian Procurement Network).
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If the VAT invoice cannot be recovered, does the company have the right to deduct the employee's salary? It depends on whether the company has rules and regulations in this regard, if not, then it cannot be deducted without authorization, and it must be in accordance with the company's rules and regulations.
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1. It is a better job in the enterprise, and the leaders and colleagues pay more attention to it;
2. You can get to know more people or make some friends;
3. Through procurement, you can master some professional knowledge of the enterprise and enrich your knowledge;
4. There is a lot of demand for similar work in the enterprise, and you can accumulate some business experience, and you can change jobs when it is not going well.
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1. Take the initiative to contact the purchase department to verify the specifications, models, quantities, inspection time, etc. of the purchased materials, avoid errors, purchase goods on demand, and purchase in time to ensure that the goods arrive on time.
2. Familiar with the market and purchase channels, adhere to the procurement principle of "shopping around, comparing quality and price, and selecting the best to buy", strive to reduce the purchase cost, strictly control the quality, and put an end to the inflow of counterfeit and shoddy goods.
3. In order to do a good job in "procurement, to ensure the needs of business" as the principle, do a good job in procurement management, understand the material needs and market conditions of the company and its subordinate enterprises, master the relevant financial regulations of the hotel and the requirements for material procurement costs, expenses and capital control, and be familiar with various material procurement plans.
4. Be familiar with and master the name, model, specification, origin, unit price, quality and quality of various materials in charge of the manufacturer, businessman, to accurately understand and grasp the market supply and demand, and organize procurement in a timely manner.
5. According to the principle of "who handles who is responsible", I should be responsible for the quality, quantity and cost of the procurement business I am in charge of, and purchase through more channels as much as possible to reduce procurement costs and improve procurement quality;
6. Complete the procurement tasks issued by the department in a timely manner, ensure the normal business needs of the enterprise in a timely manner, strictly implement the hotel procurement management system, and the procurement is based on the "material requisition form".
7. Strictly implement the company's financial systems and regulations, and adhere to the principle of "voucher procurement", and promptly notify the consignee and the person in charge of the department responsible for the purchase of all materials, and go through the procedures for checking the receipt according to the regulations. Work together to control quality and quantity.
8. Obey the company's financial supervision, abide by the company's relevant rules and regulations and employee rules.
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Abide by professional ethics, but you still need to take what you just take, such as: ** please eat, give small gifts. If it is a big gift, you must tell your boss or boss, otherwise there will be problems.
Sometimes it depends on people to do things, because some ** businessmen are cheap, such as: invite you to eat, smoke two packs of cigarettes, drink two glasses of wine, he will ask you to buy his goods if you are expensive. It also depends on whether you are a private enterprise or a state-owned enterprise, and the private enterprise must protect the interests of the boss and manage it as its own enterprise.
If it's a state-owned enterprise, it's messy, because that's how the atmosphere is.
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1. Do not take rebates from suppliers, do not ask for them, and do not accept them;
2. Ensure that the quality of purchased items meets the requirements;
3. Strive for the lowest **;
4. Strive for the most beneficial payment method for enterprises.
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Think of your business as your home.
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The basic laws that buyers need to master are the General Principles of Civil Law, the Contract Law, the Product Quality Law, and the Tax Law.
and the capacity standard specifications of the main purchased products.
Chongqing Real Estate Law Network.
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Both company and personal interests should be considered! A small number of them will give up the interests of the company for personal gain.
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On the premise of ensuring safety and personal standards, get part of the personal benefits.
Everyone has a different way of doing things and scales
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Do you want to know the unspoken rules?
What should be sent, what should be used, what should be played.
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Give a good job to a public buyer, and give it to a private person, such as a restaurant, or something, then forget it, how much money can you get.
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It's okay, it still depends on what to purchase.
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It's hard to say, but you'll know after a long time.
Experienced ......Surely you will know it yourself.
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It's harder than eating at home!
The others are basically the same as the children during the Chinese New Year! You can often receive "red envelopes".
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How can there be any standard, there are so many in China now, and it has been increasing in recent years, you can first understand the specific situation of the company, whether the platform is regulated; Whether there is a business license, specific office location, etc.; If you choose a good platform, even if the domestic ** company does not exist for some reason, your account is still valid and you can trade normally and deposit and withdraw funds; If you choose a black platform, it will be miserable;
Check it out on the forums. China Purchasing Managers Forum.
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