超市开发票流程.docVIP

超市开发票流程 超市开发票流程提要：开票前查验顾客的“国税税务登记证”副本原件，且该副本上须有税务机关加盖“一般纳税人”的认定章，手续不齐全的，一律不得开增值税发票 超市开发票流程 发票分普通发票和增值税发票 （一）普通发票的开具 1.每日从现金办领用空白发票（100份为一本），领出时作发票领用登记； 2.顾客持小票至发票台开具电脑发票； 3.发票内容必须以购物小票上的内容为范畴； 4.已开具发票的收银小票上必须加盖”已开发票”的公章； 5.每100份发票装订在一起，并按发票封面要求填写相关内容，下班时将整理好的发票上交现金办金库，核销登记号； 6.作废的发票须一式三联一起上交，并加盖“作废”章； 7.跨月发票不可开具。 （二）增值税发票的开具 1.增值税发票各联须盖“发票专用章”，按规定手续填完后一并交给客人； 2.开票前查验顾客的“国税税务登记证”副本原件，且该副本上须有税务机关加盖“一般纳税人”的认定章，手续不齐全的，一律不得开增值税发票； 3.副本审核无误之后，将资料内容登记在“开增值税发票单位登记本”上； 4.检查小票是否已开过普通发票，若已开具，必须收回普通发票，按“作废”处理，才能开具专用发票； 5.对于烟、酒、食品、服装、鞋帽、化妆品等，依税法规定不给开专用发票； 6.发票内容为“**用品一批”须附上专用发票销货清单，列示销货内容； 7.购货单位开具专用发票须提供以下详细资料：购货单位的全称、详细地址、电话号码、纳税人登记号（15位数）、开户银行及帐号； 8.增值税专用发票基本联次有四联，要求全部联次用复写纸一次开。 第一联为存根联，备查留底 第二联为发票联，作为购货单位付款的记帐凭证 第三联为税扣抵扣联，作为购货单位扣税凭证 第四联为记帐联，交本单位财务作销售的记帐凭证 注：不可遗失增值税发票，否则将实施高额的经济处罚 Measures for the routine management of moral education in Middle SchoolsMethod of conventional management of moral education in middle schoolFirst, the guiding ideology:School moral education is an organic whole of the whole education work, always adhere to the school adhere to the moral education, education for this product, and actively promote the quality education, the school building efficient curriculum system of moral education, moral education, improve the sense of attraction and appeal, enhance the moral education work for through and timeliness. Teach everyone, service education and management education, and school moral education work must be with family education and community education closely together, to form a concerted pattern, and strive to create a good atmosphere for education, and to promote the all-round development of students, to establish a scientific moral education full of vigor the For long-term mechanism.Two, the goal of moral education:To guide the students to form the correct world outlook, outlook on life, values, to cultivate students unity and mutual assistance, hone