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【小远说税】—进项发票开票方申报状态查询(APP版)

2024-12-09 11:20  

业务操作指引

进项发票开票方申报状态查询

业务概述

根据纳税人选择的勾选抵扣月份,查询进项发票开票方申报缴税情况。可实时了解已抵扣发票的总体申报情况,按需对开票方进行提醒,及时处理超期未申报缴税的发票数据、防止异常,也可为后期业务交易提供参考。

办理流程

即时办结

关联场景

编号场景顺序关联关系场景名称关联关系
1前序业务强制关联发票开具必须开具进项发票
2后序业务非强制关联增值税一般纳税人申报纳税人查询后,可及时处理超期未申报缴税的发票数据

功能路径

1.【办&查】-【涉税查询】-【进项发票开票方申报状态查询】。

2.通过首页搜索栏输入关键字查找出的“进项发票开票方申报状态查询”进入。

操作步骤

  1. 登录新电子税局后,点击【办&查】-【涉税查询】-【进项发票开票方申报状态查询】功能菜单。

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  1. 进入系统后,纳税人选择勾选抵扣月份、输入纳税人识别号:

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  1. 纳税人输入完成后点击查询按钮,将判断开票方是否已授权:

  1. 开票方未授权

  1. 当开票方未授权时,弹出弹窗提示“您尚未与供应商签订授权协议,是否发起授权申请?”,点击【取消】,则关闭弹窗,停留在查询页,点击【确定】,则进入明细页面,展示纳税人与开票方协议签订状况。

  2. 当纳税人选择发起授权申请时,会给开票方发送消息提醒,开票方可通过消息提醒选择是否进行授权以及授权期限。当开票方授权成功后,纳税人则可正常查询勾选抵扣发票申报情况。

  1. 开票方已授权

    1)当开票方已授权时,直接进入汇总页面,展示纳税人选择的勾选抵扣发票申报情况:

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2)汇总页面纳税人点击税款所属期,可查看该属期发票的明细信息:

8d631eb1-c374-409d-b4d7-4157184ed148

报送资料

注意事项

常见问题

相关阅读

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