企业内部税务管理制度 (1)

h1nbsh1nbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbsp税务管理制度nbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspppnbspppnbsppp税务管理制度ppnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbsppp一nbspnbspnbspnbspnbspnbsp目的pp规范税务管理流程降低税务风险pp二nbspnbspnbspnbspnbspnbsp适用范围pp本制度适用于公司pp三nbspnbspnbspnbspnbspnbsp税务管理架构与职责pp1集团财务中心税务部负责对各公司税务工作直接进行监督与管理pp2各公司财务部应设立专门的税务管理岗位及专职或兼职税务人员若有重大涉税业务涉税风险或税务检查税务人员应及时向总部税务部汇报pp3各公司税务人员主要职责pp4办理税务登记证一般纳税人资格认证及各种税务证件年审pp5购买开具核销及保管增值税专用发票及其他各种发票pp6增值税发票扫描认证及各种税款申报缴纳pp7编制计提税款的会计凭证及所有内部税务管理报表pp8协调与主管税务机关的关系保持沟通渠道畅通pp9识别税务风险提出规避风险的改进建议pp10负责税务档案管理pp四nbspnbspnbspnbspnbspnbsp发票管理pp41nbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbsp购买或印制发票pp1各部门需要开具的所有发票均由财务部税务人员负责统一购买或 申请 关于撤销行政处分的申请关于工程延期监理费的申请报告关于减免管理费的申请关于减租申请书的范文关于解除警告处分的申请 印制pp2各公司税务人员应及时填写《购买或领用发票 申请表 食品经营许可证新办申请表下载调动申请表下载出差申请表下载就业申请表下载数据下载申请表 》由财务负责人批准后及时安排购买或印制公司经营所需的各种发票不应出现发票短缺情况pp3若经当地税务机关批准可由企业自印发票应申请将公司的发票专用章直接套印在发票上不应另外在发票上手工加盖发票专用章或财务专用章pp4购买的任何发票均需及时入库并填写《发票出入库 登记表 调解登记表下载应聘登记表下载调解登记表下载调解登记表下载调解登记表下载 》pp42nbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbsp领用及开具发票pp1各公司均由财务部税务人员开具经营所需的各种发票其他任何部门或办事处不应领用填开任何发票pp2税务人员填开发票前应填写《购买或领用发票申请表》经本公司财务负责人批准后方可领用领用发票后应及时填写《发票出入库登记表》pp421nbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbsp应按发票类别及版本分别登记各种发票出入库数据并定期盘点确保帐实相符pp422nbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbsp禁止将本公司的发票借给其他任何单位填开或使用pp423nbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbsp禁止向未与本公司实际发生业务的任何单位代开票pp424nbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbsp禁止向任何单位开具与本公司发生的实际业务内容不一致的发票pp425nbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbsp开具任何发票时均不应涂改因错填发票信息或其他原因需要对已开具的发票作废应将包含发票联在内的所有联次发票全部收回整齐粘贴在存根联后并在各联加盖作废印章pp426nbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbsp开具任何发票均应完整填写客户名称不应简化填写或留空不填pp427nbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbsp开具任何发票均应依法完整填写所有开票内容及开票人全称不应漏填或错填pp428nbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbsp普通销售发票服务业发票应在实际业务发生后一个月内开具若超过一个月仍需开票应由本公司财务负责人批准后方可开具pp429nbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbsp增值税专用发票应在实际业务发生后三个月内开具若超过三个月仍需开票应由本公司财务负责人及集团财务中心税务部负责人批准后方可开具pp4210nbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbsp依法向任何客户开具增值税专用发票时应填写《增值税专用发票开票审批表》并由本公司财务负责人集团由税务负责人批准后方可开票pp4211nbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbsp税务人员应在收到有效的开票资料后在五个工作日内开出相关发票若开票资料不符合规定则不应开票但应及时说明原因并要求补充或更正相关开票资料pp4212nbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbsp税务人员将开具的各种发票交给客户时应由客户书面签收并保存发票签收表若快递发票给客户应在快递单中写明发票名称及号码pp43nbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbsp采购或报销应取得有效发票pp431nbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbsp各公司采购各种商品含库存商品固定资产无形资产低值易耗品及办公用品等以及报销各种费用均应依法取得有效发票pp432nbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbsp向广告公司支付的广告费应取得广告业发票其他任何发票均不应作为报销依据pp433nbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbsp向运输企业支付运输费应取得《公路内河运输业统一发票》其他任何发票均不应作为报销依据pp434nbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbsp采购库存商品应取得17增值税专用发票pp435nbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbsp购买固定资产无形资产应取得17增值税专用发票pp436nbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbsp向印刷公司支付的印刷费若≥2000元购买办公用品金额若≥2000元均应依法取得增值税专用发票pp437nbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbsp上述业务若因特殊原因无法取得规定的发票应由财务负责人及公司负责人批准后方能以其他普通发票作为付款或报销依据pp438nbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbsp取得的增值税专用发票必须合法有效不得收取过期发票或无效发票pp439nbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbsp取得的所有增值税涉税发票含增值税专用发票运输发票等必须在发票有效期内交给税务人员扫描认证pp4310nbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbsp移交或接收增值税涉税发票时应如实填写《增值税涉税发票交接及到期预警明细表》由交接双方签字确认pp4311nbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbsp税务人员当月收到的所有增值税涉税发票应在当月扫描认证完毕不应遗漏或丢失pp4312nbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspp