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<p>　　昨天，據(jù)北京市地稅局個(gè)人所得稅處有關(guān)負(fù)責(zé)人介紹，從2014年起，地稅局就開始為公民開具個(gè)人所得稅的完稅證明。</p> <p>　　負(fù)責(zé)人介紹說，現(xiàn)在北京市開具個(gè)人所得稅完稅證明有3種方式：首先，凡是繳納個(gè)人所得稅的北京市民，拿著身份證到區(qū)縣分局的服務(wù)大廳(或稅務(wù)所)，填一個(gè)簡單的申請(qǐng)單，由稅務(wù)機(jī)關(guān)核對(duì)后開具一張你所要求期限的個(gè)人所得稅完稅證明，當(dāng)時(shí)立等可取;其次，通過所在單位的財(cái)務(wù)和辦稅人員，集體到稅務(wù)機(jī)關(guān)開一個(gè)單位的批量完稅證明，時(shí)日不長，由企業(yè)財(cái)務(wù)代辦，辦完了把完稅證明給納稅人;最后，國家稅務(wù)總局就有一個(gè)代收代扣稅款憑證，這個(gè)是由代扣代繳單位開具的，在納稅人每月繳稅時(shí)，可向代扣代繳單位的辦稅人員索取，辦稅人員的憑證是由當(dāng)?shù)氐闹鞴芏悇?wù)機(jī)關(guān)給的。</p> <p>　　如果還是不行的話，建議你撥打北京地稅熱線12366進(jìn)行投訴，這樣肯定會(huì)有結(jié)果的。</p> <p>　　<strong>增值稅專用發(fā)票防偽與鑒別</strong></p> <p>　　為了防止專用發(fā)票的偽造，專用發(fā)票設(shè)有特殊的防偽標(biāo)記。其防偽標(biāo)志與鑒別方法如下：</p> <p>　　(1)水印防偽圖案，專用發(fā)票發(fā)票聯(lián)(第二聯(lián))和抵扣聯(lián)(第三聯(lián))使用帶防偽圖案的水印專用紙印制。如將發(fā)票聯(lián)和抵扣聯(lián)背面對(duì)光檢查，可以看見水印防偽圖案。每組圖案外邊由四個(gè)長33mm，寬為25mm的標(biāo)準(zhǔn)稅徽?qǐng)D案組成的環(huán)珙，中間為正反“稅”字拼音字母shui，左右兩組圖案連環(huán)構(gòu)成整體畫面。</p> <p>　　(2)紅色瑩光防偽標(biāo)記，專用發(fā)票發(fā)票聯(lián)(第二聯(lián))和抵扣聯(lián)(第三聯(lián))使用紅色瑩光油墨印全國統(tǒng)一發(fā)票監(jiān)制章。用專用發(fā)票鑒別儀檢查發(fā)票聯(lián)和抵扣聯(lián)，可以年歲大紅色熒光反應(yīng)的全國統(tǒng)一發(fā)票監(jiān)制章。“全國統(tǒng)一發(fā)票監(jiān)制章”形狀為橢圓形，規(guī)格長軸為3厘米，短軸為2厘米，邊寬為0.1厘米，內(nèi)環(huán)加細(xì)線。上環(huán)刻制“全國統(tǒng)一發(fā)票監(jiān)制章”字樣，下環(huán)刻制“稅務(wù)局監(jiān)”制字樣，中間刻制監(jiān)制稅務(wù)機(jī)關(guān)所在地省(市、區(qū))、市(縣)的全稱或簡稱，字體為正楷，印色為大紅色。</p> <p>　　(3)無色瑩光防偽標(biāo)記，專用發(fā)票發(fā)票聯(lián)(第二聯(lián))和抵扣聯(lián)(第三聯(lián))使用無色瑩光油墨套影國家稅務(wù)總局監(jiān)制”字樣和相應(yīng)的團(tuán)花圖案。只有用專用發(fā)票鑒別儀檢查，才可以看見這一防偽標(biāo)記。專用發(fā)票應(yīng)同時(shí)印有上述三項(xiàng)防偽標(biāo)記，缺一不可。</p> <p>　　從1994年7月1日起，全國已開始啟用統(tǒng)一印制的新版增值稅專用發(fā)票。新版專用發(fā)票的發(fā)票聯(lián)和抵扣聯(lián)使用無色瑩光油墨套印防偽字和團(tuán)花。目前新版專用發(fā)票防偽字和團(tuán)花共有兩種：1994年第一批及第二批第一階段印制的專用發(fā)票防偽字“國家稅務(wù)總局監(jiān)制”，團(tuán)花為八角梅花形，在發(fā)票的貨物或應(yīng)稅勞務(wù)名稱欄下面三欄居中位置：1994年第二批第二階段和1995年印制的專用發(fā)票防偽字仍為“國家稅務(wù)總局監(jiān)測”，團(tuán)花為四角梅花形，在發(fā)票的價(jià)稅合計(jì)欄及備注欄居中位置。各級(jí)稅務(wù)機(jī)關(guān)和納稅人應(yīng)認(rèn)真做好專用發(fā)票的鑒別工作，發(fā)現(xiàn)假票及時(shí)查處。</p> <p>　<strong>　普通發(fā)票的基本聯(lián)色和防偽標(biāo)記</strong></p> <p>　　1997年1月起全國統(tǒng)一更換采用具有統(tǒng)一防偽措施的新版普通發(fā)票，普通發(fā)票的防偽標(biāo)記由以下的部分組成：</p> <p>　　(l)水印防偽圖案。</p> <p>　　普通發(fā)票第二聯(lián)發(fā)票聯(lián)，采用全國統(tǒng)一的白色發(fā)票防偽專用水印紙印制。將發(fā)票聯(lián)背面對(duì)光檢查，可看見菱形組成的并有“sw”漢語拼音字母的水印防偽圖案，發(fā)票聯(lián)不加印底紋。</p> <p>　　(2)紅色熒光防偽標(biāo)記。</p> <p>　　普通發(fā)票發(fā)票聯(lián)版面印色為棕色，發(fā)票監(jiān)制章、發(fā)票號(hào)碼和“國稅”字樣采用的紅色防偽熒光油墨套印，在紫光燈下.呈紅色亮光。</p> <p>　　(3)其他規(guī)定的標(biāo)記。</p> <p>　　普通發(fā)票第一聯(lián)存根聯(lián)、第三聯(lián)記帳聯(lián)使用一般白紙，發(fā)票上統(tǒng)一套影全國統(tǒng)一發(fā)票監(jiān)制章、××柿×市(縣)國家稅務(wù)局監(jiān)制”字樣的發(fā)票監(jiān)制章和發(fā)票號(hào)碼，在每聯(lián)發(fā)票的左上角印有“國稅”字佯(宇樣為深藍(lán)色)，其他增加的聯(lián)次不套印發(fā)票監(jiān)制章和“國稅”字樣。</p> <p>　　(4)使用無碳?jí)焊屑堄≈瓢l(fā)票聯(lián)的規(guī)定。</p> <p>　　使用無碳?jí)焊屑堄≈频陌l(fā)票聯(lián)暫不使用有水印圖案的無碳?jí)焊屑垺?/p> <h3 style="color:red;">　　發(fā)票真?zhèn)?怎么證明發(fā)票真?zhèn)?/h3> <p>　　<strong>一般來說，發(fā)票真?zhèn)尾樵冎饕赏ㄟ^以下幾種方式來進(jìn)行：</strong></p> <p>　　1、電話查詢。采用此種方式進(jìn)行查詢，企業(yè)相關(guān)負(fù)責(zé)人可撥打查詢電話“12366”，根據(jù)通話提示選擇相應(yīng)業(yè)務(wù)，輸入發(fā)票代碼進(jìn)行查詢。一般情況下，此種查詢方式相對(duì)來說較為便捷。</p> <p>　　2、稅務(wù)門戶網(wǎng)站查詢。通過稅務(wù)門戶網(wǎng)站來進(jìn)行發(fā)票查詢，企業(yè)財(cái)務(wù)負(fù)責(zé)人可搜索所在地相對(duì)應(yīng)地稅務(wù)門戶網(wǎng)站，在站內(nèi)找到“網(wǎng)上發(fā)票查詢”模塊點(diǎn)擊進(jìn)入，然后根據(jù)提示填寫發(fā)票類別、代碼、號(hào)碼、開票日期、價(jià)稅合計(jì)等相應(yīng)信息進(jìn)行查詢。</p> <p>　　3、微信查詢?，F(xiàn)如今，部分省市國稅局官方微信推出了“發(fā)票查詢”功能。納稅人只需關(guān)注相應(yīng)微信公眾號(hào)，并根據(jù)提示點(diǎn)擊【發(fā)票查詢】進(jìn)行查閱即可。</p> <p>　　4、全國增值稅發(fā)票查驗(yàn)平臺(tái)。全國增值稅發(fā)票查詢平臺(tái)是國家稅務(wù)總局推出的用于查詢增值稅專用發(fā)票、增值稅普通發(fā)票、貨物運(yùn)輸業(yè)增值稅專用發(fā)票、機(jī)動(dòng)車銷售統(tǒng)一發(fā)票的網(wǎng)上發(fā)票查驗(yàn)平臺(tái)。運(yùn)用此種方法進(jìn)行發(fā)票真?zhèn)尾樵?，納稅人可搜索“全國增值稅發(fā)票查驗(yàn)平臺(tái)”進(jìn)行登陸并查詢。</p> <p>　　不過，需要說明的是，當(dāng)前全國增值稅發(fā)票查驗(yàn)平臺(tái)只能查詢最近1年內(nèi)增值稅發(fā)票管理新系統(tǒng)開具的發(fā)票，且所能查詢、驗(yàn)證的發(fā)票類別有限。而且，采用此種方法進(jìn)行發(fā)票查詢，當(dāng)日開具的發(fā)票最快只可以在次日進(jìn)行查驗(yàn)。所以，有關(guān)上述事項(xiàng)，還需納稅人在進(jìn)行相關(guān)操作時(shí)多加留意。</p> <p>　　此外，明確了發(fā)票查詢的方法和途徑，我們還有必要了解和把握發(fā)票真?zhèn)尾樵冞^程中的注意事項(xiàng)。這些事項(xiàng)包含：(1)注意分辨進(jìn)行發(fā)票查詢的網(wǎng)址，避免誤入釣魚網(wǎng)站;(2)準(zhǔn)確輸入發(fā)票相關(guān)信息，以免造成查詢結(jié)果出錯(cuò)或失真;(3)如若單一途徑難以查詢到發(fā)票信息，可更換其他方法進(jìn)行再次查詢等。</p><p>本文來源：<a href="http://628568.com/kaoshi/135270.html">http://628568.com/kaoshi/135270.html</a></p> </div> <div id="e0iartd" 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