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1、Finance,SandvikAreaChina山特维克中国地区财务部StaffFinanceOrientation -VATInvoice员工财务培训–增值税发票1Finance,SandvikAreaChinaStaffFinanceOrientation–VATInvoice员工财务培训–增值税发票VATBasics增值税基础知识TaxScope纳税范围-saleoftangiblegoods销售有形货物-provisionofprocessing,repairsandreplacementservices提供加工,修理及修配服务
2、“deemedsales”:-self-consumption,freeofchargedelivery“视同销售”–自用,免费赠予等2Finance,SandvikAreaChinaStaffFinanceOrientation–VATInvoice员工财务培训–增值税发票TaxRate税率-mostly17%,13%forgrain,ediblevegetableoil,coal,water,gas,booksetc通常为17%,粮食,食用植物油,煤,水,汽,书籍等为13%-transportationinvoice,11%-运输为
3、11%-smallscaletaxpayer:6%-小规模纳税人为6%3Finance,SandvikAreaChinaStaffFinanceOrientation–VATInvoice员工财务培训–增值税发票TaxCalculationFormular税额计算公式VATpayable=OutputVATfortheperiod-InputVATfortheperiod当期应纳税额=当期销项税额-当期进项税额一定意义上，增值税发票意味着钱啊！4Finance,SandvikAreaChinaStaffFinanceOrientatio
4、n–VATInvoice员工财务培训–增值税发票VATInvoice增值税发票增值税是增值税一般纳税人销售货物或者提供应税劳务开具的发票是购买方支付增值税额并可按照增值税有关规定据以抵扣增值税进项税额的凭证下列情形不得开具专用发票:-向消费者销售应税项目-销售免税项目-报关出口的货物、境外销售-集体福利或个人消费-无偿赠送-转让无形资产或销售不动产5Finance,SandvikAreaChinaStaffFinanceOrientation–VATInvoice员工财务培训–增值税发票VATIssuanceFlowchat增值税发票开
5、具流程Executegooddelivery&invoiceinSOPIC/Scala发货/系统自动产生SOPIC发票6Finance,SandvikAreaChinaStaffFinanceOrientation–VATInvoice员工财务培训–增值税发票VATIssuanceFlowchat增值税发票开具流程Executegooddelivery&invoiceinSOPIC/Scala发货/系统自动产生SOPIC发票SopicInvoicesAutoprintSopicinvoicesinFinance自动打印SOPIC发票7F
6、inance,SandvikAreaChinaStaffFinanceOrientation–VATInvoice员工财务培训–增值税发票VATIssuanceFlowchat增值税发票开具流程SopicInvoicesSendto“Market”-TaxBureautoissueVATinv.去市场（税务局）开具增值税发票OfficialVATInvoicesExecutegooddelivery&invoiceinSOPIC/Scala发货/系统自动产生SOPIC发票AutoprintSopicinvoicesinFinance自动
7、打印SOPIC发票8Finance,SandvikAreaChinaStaffFinanceOrientation–VATInvoice员工财务培训–增值税发票VATIssuanceFlowchat增值税发票开具流程Sopic/ScalaInvoicesOfficialVATInvoicesVATInv.&Sopic/ScalaInv.EMSVATInvoicetoCustomer增值税发票EMS寄给用户Sendto“Market”-TaxBureautoissueVATinv.去市场（税务局）开具增值税发票Executegooddel
8、ivery&invoiceinSOPIC/Scala发货/系统自动产生SOPIC发票AutoprintSopicinvoicesinFinance自动打印SOPIC发票系统发票产生后，增值税发票将在2个工作
