A taxpayer asked: in what situations can input VAT not be deducted from output VAT? Today we have summarized the following main situations for you. Let's take a look~ ★Concept: Input VAT Input VAT refers to the VAT paid or borne by a taxpayer for the purchase of goods, processing, repair and replacement services, services, intangible assets, or real estate. Question: When calculating and paying VAT, in which situations can input VAT not be deducted from output VAT? Part 1 Used for simple tax calculation method taxable items, VAT-exempt items, collective welfare...
2025-01-23
In today's fast-paced business environment, the efficiency and accuracy of enterprise financial management are particularly important. Traditional reimbursement processes often rely on manual operations, which is not only time-consuming and labor-intensive but also prone to data errors caused by human mistakes. To solve these problems, Kailing intelligent expense control and reimbursement system has emerged, and with its intelligent, precise, and compliant characteristics, has become a capable assistant for enterprise financial management. 1. Intelligent form filling: precise and efficient, liberating manpower. The traditional reimbursement form filling process is cumbersome and error-prone, requiring employees to manually input large amounts of information, which is time-consuming and labor-intensive. Kailing intelligent expense control and reimbursement system...
2025-01-23
How should enterprises operate after receiving a notice of release of abnormal VAT deduction vouchers (hereinafter referred to as "release of abnormality")? Scenario 1: For invoices for which VAT deduction has not yet been filed, export tax refund has not yet been filed, or export tax refund has been filed but not yet processed, and consumption tax deduction has not yet been filed, can they still continue to be selected? Answer: Yes. If, when you receive the notice of release of abnormality, you have not yet processed VAT deduction filing, export tax refund filing, or have filed export tax refund but not yet processed it, and have not yet filed consumption tax deduction, you may continue to select and file, without needing to make transfer-out or other handling. Scenario 2: VAT input...
2025-01-22
With the full popularization of fully digitalized e-invoices, corporate invoice and tax management is undergoing unprecedented change. In this wave of transformation, Kailing Technology, as a professional service provider in the business-finance-tax digitalization field, has launched the Lingshuitong smart invoice service platform, aiming to provide enterprises with an efficient and convenient integrated business-finance-tax-invoice solution, helping enterprises easily meet the challenges of the fully digitalized e-invoice era and helping business owners quickly master invoicing skills and become invoicing experts. Challenges and solutions in the fully digitalized e-invoice era: The popularization of fully digitalized e-invoices has brought a series of challenges such as the coexistence of multiple invoice types, system upgrades, and increased management difficulty. Facing this...
2025-01-22
"Accounting Law of the People's Republic of China" (hereinafter referred to as the "Accounting Law") is the fundamental norm of China's accounting work, and has played an important role in regulating accounting behavior, providing accounting information, strengthening financial and economic management, preventing risks, safeguarding national financial and economic discipline and public interests, and giving play to the decisive role of the market in resource allocation. Accounting archives management is an important part of accounting work. In this newly revised "Accounting Law", certain adjustments have also been made to accounting archives management, from the original "each unit shall establish... for accounting vouchers, accounting books, financial accounting reports, and other accounting materials"
2025-01-21
I. Background and Construction Needs With the expansion of enterprise scale and the increase in informatization needs, traditional paper document processing methods can no longer meet the efficient, secure, and paperless office needs of modern enterprises. Especially in the processing of documents such as employee employment certificates and income certificates, traditional manual printing and offline stamping methods have problems such as low efficiency, insufficient security, and inability to meet employee self-service processing. Therefore, building an efficient and secure self-service platform to enable employees to self-generate and download employment certificates and income certificates and achieve paperless circulation has become an urgent need for enterprise informatization construction....
2025-01-21
As fully digitalized e-invoices become widespread nationwide, finance personnel face a series of new challenges. During the use of fully digitalized e-invoices, the issuer may red-letter reverse an invoice due to operational error, while the recipient may record and archive the same electronic invoice multiple times. How can these problems be effectively avoided? Let's learn about the "invoice posting identifier" function together~ I. What is the invoice posting identifier? The electronic invoice service platform provides invoice posting identifier services for taxpayers. When taxpayers use this function, the system will simultaneously assign a posting status label to the invoice for finance personnel to verify promptly, avoiding duplicate...
2025-01-20
Under the wave of the fully digitalized e-invoice era, corporate business-finance-tax management is undergoing unprecedented digital transformation. As a core part of corporate financial management, output VAT invoice management is facing multiple challenges: increasingly complex invoice rules, a surge in workload, and potential risks such as incorrect issuance, re-issuance, and excess invoicing are all testing companies' financial management capabilities. With its outstanding intelligent functions, LingShuiTong has brought revolutionary breakthroughs to corporate output VAT invoice management. The system not only provides diversified invoicing solutions—including batch invoicing, table-card invoicing, receipt invoicing, ERP direct connection invoicing, mobile invoicing, and more...
2025-01-20
Driven by China Golden Tax Phase IV, the goal of enterprise digital transformation is to enhance management level and operational efficiency through the application of digital technologies, adapt to changes in tax management, and thereby achieve a digital and intelligent enterprise operating model, enhancing enterprise competitiveness and innovation capability. To help enterprises achieve business-finance-tax digital management, Kailing Technology provides a comprehensive integrated business-finance-tax solution, supporting group enterprises' needs in invoice data supervision, invoicing volume supervision, invoicing inventory supervision, and operational status monitoring, helping enterprises achieve automated management of the full invoice process, save labor costs, and improve operations...
2025-01-17
With the full rollout of fully digitalized e-invoices, corporate financial management faces new opportunities but also many challenges. Although the spread of fully digitalized e-invoices improves financial efficiency, if enterprises fail to avoid potential risks in time, it can very likely trigger serious tax issues. The following are five major risks enterprises must guard against in the era of fully digitalized e-invoices; a single misstep may expose them to enormous tax risks. 1. Risk of non-standard completion of the invoice remarks column - purchase of construction services. The invoice remarks column is an important part of invoice information and is used to record additional information related to the transaction, such as project name, location, and project content. This information is essential for tax...
2025-01-16
In today's digital era, enterprise archive management faces new challenges and opportunities. The Kailing Electronic Archives system has emerged, providing enterprises with a comprehensive and efficient archive management solution. I. System overview and core advantages. The Kailing Electronic Archives system is committed to building an ecological, scenario-based, paperless, and digitally intelligent archive management model. Its comprehensive and integrated construction realizes the integration of business-finance-tax-capital-archives. Through seamless connection with numerous capital systems, business systems, and financial systems, it ensures the smooth flow and collaboration of various enterprise data across different links. It integrates key data sources in enterprise operations, ...
2025-01-16
Against the backdrop of the digital era, fully digitalized e-invoices, as a new form of invoice, have been widely used in enterprise financial management due to their convenience and efficiency. However, there are also many risks in the delivery process of fully digitalized e-invoices. Finance staff must take effective measures to effectively prevent risks in the delivery of fully digitalized e-invoices and ensure the normal conduct of enterprise financial work and tax compliance. Risks in the delivery of fully digitalized e-invoices ▪ Data security risks Fully digitalized e-invoices involve a large amount of financial data, and the security of this data is crucial. Data leakage or illegal access may lead to the exposure of enterprise financial information...
2025-01-15
In today's rapidly changing business environment, enterprises place higher demands on the integration and compatibility of financial management systems. Kailing Technology keenly captures market demand and has launched the LingShuiTong system. Through standardized invoice interface services, it provides enterprises with a one-stop solution, making the connection between financial software and ERP systems easier and more efficient. Strong compatibility. LingShuiTong was designed with full consideration of the system versions and interface standards of different software service providers, ensuring strong compatibility. It can seamlessly connect with mainstream ERP systems and also supports integration with other business service providers or ecosystems...
2025-01-15
In corporate financial management, cost and expense control is one of the core processes, and its efficiency, cost, and returns directly affect enterprise development. Traditional expense control methods suffer from numerous drawbacks and struggle to meet enterprises' needs for expense control compliance and cost reduction with efficiency improvement. With the continuous rise of national business-finance-tax compliance requirements and the internal drive of enterprises' own development, digital financial governance has become an inevitable trend, and expense control, as the key among keys, urgently needs innovative solutions. Against this backdrop, the Kailing Intelligent Expense Control and Reimbursement System built by Kailing Technology emerged, bringing new changes to corporate financial reimbursement and expense management. Traditional expense control processes...
2025-01-14
With the official launch of China Golden Tax Phase IV and the nationwide rollout of fully digitalized e-invoices, the era of fully digitalized e-invoices has arrived. This transformation has brought new challenges to enterprise invoice management and increased processing complexity. By redefining financial workflows, Kailing Technology LingShuiTong helps you quickly become a fully digitalized e-invoice expert and enables enterprises to easily adapt to the era of fully digitalized e-invoices. Optimizing financial processes and efficiently managing fully digitalized e-invoices: Since the State Taxation Administration launched the "Golden Tax Phase IV reform," Kailing Technology has been actively participating, committed to providing enterprises with integrated business-finance-tax-invoice solutions. Through simplifying and optimizing financial...
2025-01-14
To implement the requirements of the "Opinions on Further Deepening the Reform of Tax Collection and Administration" issued by the General Office of the CPC Central Committee and the General Office of the State Council and to further advance the reform of invoice electronification, the State Taxation Administration issued the "Announcement of the State Taxation Administration on Promoting the Application of Fully Digitalized E-Invoices" (State Taxation Administration Announcement No. 11 of 2024), clarifying that, on the basis of the positive results achieved in the earlier pilots, fully digitalized e-invoices will be officially promoted and applied nationwide starting from December 1, 2024. To help small and medium-sized enterprises and users adapt to and understand the usage scenarios of fully digitalized e-invoices, Kailing Technology has launched a convenient and efficient practical tool—Lingshuitong...
2025-01-13
In the wave of digital transformation, the intelligent upgrade of enterprise business-finance-tax management has become an inevitable trend, especially driven by China Golden Tax Phase IV, where the widespread application of fully digitalized e-invoices has opened a new chapter for enterprise business-finance-tax management. Facing this change, Kailing Technology·Lingshuitong, with its outstanding intelligent invoice management functions, has become a powerful assistant for enterprise business-finance-tax digital transformation, not only significantly improving invoicing efficiency but also performing excellently in reducing the risk of erroneous invoicing. Direct Connection Invoicing: Opening a New Era of Efficient Invoicing As an innovative force in the business-finance-tax field, fully digitalized e-invoices, with their features of no paper, no medium, and instant application, have brought enterprises...
2025-01-13
"Reverse invoicing" refers to special circumstances in which the buyer (payer) issues an invoice to the seller (payee), such as resource recycling enterprises "reverse invoicing" individuals who sell scrapped products, or purchasing units issuing agricultural product purchase invoices to individual agricultural producers. So, what key points should be noted when applying the "reverse invoicing" policy? Let us take you through "yes or no" to understand! Scenario 1: As long as it is purchasing from individuals who sell scrapped products, qualified resource recycling enterprises can "reverse invoice"! NO! There is an exception! According to the National...
2025-01-10
In enterprises' daily operations, invoicing is an indispensable core step. With the full advancement of fully digitalized e-invoices, enterprises face the input management challenge of multiple invoice types coexisting, as well as system upgrade and control challenges in output management. As a professional vendor in the field of enterprise business-finance-tax digitalization, Kailing Technology has launched the Ling Shui Tong service platform, providing enterprises with an integrated business-finance-tax-invoice solution to help finance personnel easily handle the issuance and management of fully digitalized e-invoices. During the transition from traditional tax control to fully digitalized e-invoices, enterprises need to switch from traditional invoicing models to the fully digitalized e-invoice model, a process involving multiple invoicing...
2025-01-10
In financial management work, the introduction of batch invoicing technology has significantly improved the cumbersome and inefficient nature of traditional invoicing methods. As an important part of enterprise financial management, invoice processing not only affects enterprise operational efficiency but is also directly related to the rigor of tax compliance. With technological progress, batch invoicing solutions have gradually become widespread, and among them, "batch invoicing" has become the first choice of many enterprises due to its efficient and accurate characteristics. In the past, when handling large numbers of invoicing needs, finance personnel usually had to enter information one by one, verify data, and print invoices; this process was not only time-consuming and labor-intensive but also prone to errors. Batch invoicing technology...
2025-01-09