用什麼方法套增值稅發票

❶ 澧炲肩◣涓撶敤鍙戠エ寮紲ㄥ崟浣嶅紑濂楀彲浠ュ悧

澧炲肩◣涓撶敤鍙戠エ寮紲ㄥ崟浣嶅紑濂楀彲浠ャ
鍙浠ュ紑鍏蜂互鈥滃椻濅負鍗曚綅鐨勫炰婦鏍歌姦鍊肩◣鍙戠エ鐨勶紝姣斿傚剁數鍟嗗搧錛岀┖璋冨氨鏄寮鍏峰楃殑錛涚┖璋冨氨鏄浠ュ栨満鍔犲唴鏈哄悎鍦ㄤ竴璧蜂負涓濂楃殑銆傚墠鎻愭槸瀹㈡埛璐涔扮殑鏄鏁村楀晢鍝併傚傛灉涓璐涓浠訛紝鑰屽紑濂楋紝鍒欏規柟紼庡矓浼氳や負鍙戠エ鏈夌尗鑵匯傚凡寮鍑虹殑鍙戠エ錛屽彲浠ヤ緷鐓ц㈠崟鏍稿逛竴涓嬶紝濡傛灉紜瀹炰笉瀛樺湪濂楋紝閭ｅ彧鑳戒緷瀹㈡埛瑕佹眰閲嶆皬楗ュ紑浜嗐傚炲肩◣涓撶敤鍙戠エ鍙閫傜敤浜庨氬父綰崇◣浜猴紝钀ユ敼澧炲悗鐜拌岀◣鐜囧備笅錛
1銆17%紼庣巼錛氶攢鍞鎴栬繘鍑哄彛璐х墿銆佹彁渚涘姞宸ャ佷慨鐞嗗姵鍔ㄩ傜敤錛
2銆13%紼庣巼錛氱伯銆佸浘涔︺侀ゲ鏂欍佸啘浜у搧銆佽祫婧愩佸浗鍔￠櫌闄愬畾鍏朵粬閫傜敤錛
3銆11%紼庣巼錛氫氦閫氳繍杈撴湇鍔°侀偖鏀褲佺數淇℃湇鍔°佸緩絳戞湇鍔★紙瑁呬慨錛屼慨緙銆佸畨瑁呫佸伐紼嬫湇鍔★級銆佽瀺璧勭熻祦錛堜笉鍔ㄤ駭錛夈佺粡钀ョ熻祦鏈嶅姟錛堜笉鍔ㄤ駭錛夈侀攢鍞鍦熷湴閫傜敤鏉冦侀攢鍞涓嶅姩浜э紙寤虹瓚鐗┿佹瀯絳戠墿錛夐傜敤錛
4銆6%紼庣巼錛氶噾鋙嶆湇鍔°佺爺鍙戝拰鎶鏈鏈嶅姟銆佷俊鎮鎶鏈鏈嶅姟銆佹枃鍖栧壋鎰忔湇鍔°佺墿嫻佽緟鍔╂湇鍔°侀壌璇佽㈤棶鏈嶅姟銆佸箍鎾褰辮嗘湇鍔°佺敓媧繪湇鍔°侀攢鍞鏃犲艦璧勪駭絳夐傜敤錛
5銆0%紼庣巼錛氬嚭鍙ｈ揣鐗╅傜敤銆
銆婁腑鍗庝漢姘戝叡鍜屽浗澧炲肩◣鏆傝屾潯渚嬨嬬浜屽嶮涓鏉 綰崇◣浜洪攢鍞璐х墿鎴栬呭簲紼庡姵鍔★紝搴斿綋鍚戠儲鍙栧炲肩◣涓撶敤鍙戠エ鐨勮喘涔版柟寮鍏峰炲肩◣涓撶敤鍙戠エ錛屽苟鍦ㄥ炲肩◣涓撶敤鍙戠エ涓婂垎鍒娉ㄦ槑閿鍞棰濆拰閿欏圭◣棰濄
灞炰簬涓嬪垪鎯呭艦涔嬩竴鐨勶紝涓嶅緱寮鍏峰炲肩◣涓撶敤鍙戠エ錛
錛堜竴錛夊悜娑堣垂鑰呬釜浜洪攢鍞璐х墿鎴栬呭簲紼庡姵鍔＄殑錛
錛堜簩錛夐攢鍞璐х墿鎴栬呭簲紼庡姵鍔￠傜敤鍏嶇◣瑙勫畾鐨勶紱
錛堜笁錛夊皬瑙勬ā綰崇◣浜洪攢鍞璐х墿鎴栬呭簲紼庡姵鍔＄殑銆
絎浜屽嶮浜屾潯 澧炲肩◣綰崇◣鍦扮偣錛
錛堜竴錛夊滻瀹氫笟鎴峰簲褰撳悜鍏舵満鏋勬墍鍦ㄥ湴鐨勪富綆＄◣鍔℃満鍏崇敵鎶ョ撼紼庛傛繪満鏋勫拰鍒嗘敮鏈烘瀯涓嶅湪鍚屼竴鍘匡紙甯傦級鐨勶紝搴斿綋鍒嗗埆鍚戝悇鑷鎵鍦ㄥ湴鐨勪富綆＄◣鍔℃満鍏崇敵鎶ョ撼紼庯紱緇忓浗鍔￠櫌璐㈡斂銆佺◣鍔′富綆￠儴闂ㄦ垨鑰呭叾鎺堟潈鐨勮儲鏀褲佺◣鍔℃満鍏蟲壒鍑嗭紝鍙浠ョ敱鎬繪満鏋勬眹鎬誨悜鎬繪満鏋勬墍鍦ㄥ湴鐨勪富綆＄◣鍔℃満鍏崇敵鎶ョ撼紼庛
錛堜簩錛夊滻瀹氫笟鎴峰埌澶栧幙錛堝競錛夐攢鍞璐х墿鎴栬呭簲紼庡姵鍔★紝搴斿綋鍚戝叾鏈烘瀯鎵鍦ㄥ湴鐨勪富綆＄◣鍔℃満鍏崇敵璇峰紑鍏峰栧嚭緇忚惀媧誨姩紼庢敹綆＄悊璇佹槑錛屽苟鍚戝叾鏈烘瀯鎵鍦ㄥ湴鐨勪富綆＄◣鍔℃満鍏崇敵鎶ョ撼紼庯紱鏈寮鍏瘋瘉鏄庣殑錛屽簲褰撳悜閿鍞鍦版垨鑰呭姵鍔″彂鐢熷湴鐨勪富綆＄◣鍔℃満鍏崇敵鎶ョ撼紼庯紱鏈鍚戦攢鍞鍦版垨鑰呭姵鍔″彂鐢熷湴鐨勪富綆＄◣鍔℃満鍏崇敵鎶ョ撼紼庣殑錛岀敱鍏舵満鏋勬墍鍦ㄥ湴鐨勪富綆＄◣鍔℃満鍏寵ˉ寰佺◣嬈俱
錛堜笁錛夐潪鍥哄畾涓氭埛閿鍞璐х墿鎴栬呭簲紼庡姵鍔★紝搴斿綋鍚戦攢鍞鍦版垨鑰呭姵鍔″彂鐢熷湴鐨勪富綆＄◣姝ｅ甫鍔℃満鍏崇敵鎶ョ撼紼庯紱鏈鍚戦攢鍞鍦版垨鑰呭姵鍔″彂鐢熷湴鐨勪富綆＄◣鍔℃満鍏崇敵鎶ョ撼紼庣殑錛岀敱鍏舵満鏋勬墍鍦ㄥ湴鎴栬呭眳浣忓湴鐨勪富綆＄◣鍔℃満鍏寵ˉ寰佺◣嬈俱
錛堝洓錛夎繘鍙ｈ揣鐗╋紝搴斿綋鍚戞姤鍏沖湴嫻峰叧鐢蟲姤綰崇◣銆
鎵ｇ即涔夊姟浜哄簲褰撳悜鍏舵満鏋勬墍鍦ㄥ湴鎴栬呭眳浣忓湴鐨勪富綆＄◣鍔℃満鍏崇敵鎶ョ即綰沖叾鎵ｇ即鐨勭◣嬈俱

❷ 鉶氬紑澧炲肩◣涓撶敤鍙戠エ鐨勬墜孌典富瑕佹湁

鉶氬紑澧炲肩◣涓撶敤鍙戠エ鐨勬墜孌墊湁浠ヤ笅鍑犵嶏紝

1銆佸瑰紑錛屼篃灝辨槸寮紲ㄦ柟鍜屾敹紲ㄦ埧浜掔浉涓哄規柟鉶氬紑澧炲盡鍝楄鍊肩◣涓撶敤鍙戠エ錛

2銆佺幆寮錛屽嚑瀹跺崟瀹存瘉浣嶄簰鐩稿紑錛屽嵆A緇橞寮錛 B緇機寮錛孋鍙堢粰A寮鍏

3銆佽搫鎰忓お楂樺嚭鍙ｈ揣鐗╃殑榪涢」閲戦濆拰榪涢」紼庨濄

4銆佹妸鍙戠エ涓寮忓嚑鑱旀媶寮錛屾妸瀛樻牴鑱斿拰璁拌處鑱旀寜鐓у疄闄呬氦鏄撻濆～鍐欙紝寮緇欏規柟鐨勫彂紲ㄨ仈鍜屾姷鎵ｈ仈濉鍐欓晣鍋氳緝澶х殑鏁伴濓紝浠庤屼嬌鏀剁エ鏂硅揪鍒板氭姷鎵ｇ◣嬈劇殑鐩鐨

鎰誇綘鍦ㄤ粖鍚庣殑鐢熸椿涓騫沖鉤瀹夊畨錛屼竴甯嗛庨『錛屽綋閬囧埌鍥板嚡閾呴毦鏃訛紝涔熷彲浠ヨ繋闅捐屼笂錛屽彇寰楁垚鍔燂紝娌″珜鎱庡傛灉鏈変粈涔堜笉鎳傚緱闂棰橈紝榪樺彲浠ョ戶緇璇㈤棶錛屼笉瑕佽夊緱涓嶅ソ鎰忔濓紝鎴栬呮湁鎵欏捐檻錛屾垜浠涓鐩撮兘鏄鎮ㄦ渶鍧氬畾鐨勬湅鍙嬪悗鍙幫紝鐜板疄褰撲腑閬囧埌浜嗕笉娉曚鏡瀹籌紝鍜屼笉欏哄績鐨勪簨鎯呬篃鑳藉熷拰鎴戣﹁亰錛屾垜浠涓鐩存彁渚涙渶涓洪潬璋辯殑鍙告硶瑙ｇ瓟錛屽府鍔╋紝閬囧埌鍥伴毦涓嶈佹檶瀛欏囧蟲曪紝鍙瑕佸潥鎸侊紝闃沖厜鎬誨湪椋庨洦鍚庯紝鍥伴毦涓瀹氬彲浠ュ害榪囧幓錛屽彧瑕佷綘涓嶆斁寮冿紝涓蹇冧竴鎰忓悜鍓嶅繪壘鍑鴻礬銆