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alt> <span>精選回答</span></div> <div id="xvljrdf" class="source-content mt-20"><p><img src="https://al3.acc5.com/_60e2fd0b72225.jpg" title="怎樣查詢增值稅發(fā)票真?zhèn)? alt="怎樣查詢增值稅發(fā)票真?zhèn)? width="800" height="320" border="0" vspace="0" style="width: 800px; height: 320px;"/></p><p></p><p style="text-indent: 2em;">查詢增值稅發(fā)票真?zhèn)危?/p><p style="text-indent: 2em;">進入國家稅務總局全國增值稅發(fā)票查驗平臺官網(wǎng)，進入到平臺后，在左下角能看到相關(guān)的說明，如果是首次查詢的話一定要安裝根證書，另外最快要到次日查詢，每天最多查詢5次。</p><p style="text-indent: 2em;">先要點擊安裝根證書，一般都選擇自動安裝，這樣的操作只要按照說明點點點就可以了。</p><p style="text-indent: 2em;">持有的增值稅普通發(fā)票，上面的發(fā)票代碼、發(fā)票號碼、開票日期以及校驗碼的后六位都是可以在發(fā)票上找到的。</p><p style="text-indent: 2em;">根據(jù)發(fā)票上的信息全部填寫好之后，輸入驗證碼之后，點擊查驗。</p></div>  <div id="ttpnvfj" class="extend-box" style="display:;"><div id="lvr1zrd" class="title">擴展知識：</div> <div id="5zn3hrb" class="extend-list"> 1. <a target="_blank" href="/ask/question_9136438.html">如何查詢增值稅發(fā)票真?zhèn)危?/a></div><div id="nxh1j9f" class="extend-list"> 2. <a target="_blank" 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id="xvfppfv" class="box-title border-b">推薦問題</div> <div id="lr9lpjl" class="text-center recommend-information"><ul class="news-list-container" data-v-e6ac4cdc><li data-v-e6ac4cdc><h3 data-v-e6ac4cdc><a href="/wenda/question_15417.html" title="增值稅百分之十三怎么計算" target="_blank" class="text-ellipsis hmt relevant-ask-item" data-v-e6ac4cdc>增值稅百分之十三怎么計算</a> <span id="j5npntp" class="mark-question marked" data-v-e6ac4cdc>問</span></h3> <p data-v-e6ac4cdc><span id="tzzjb7r" class="answer" data-v-e6ac4cdc>增值稅百分之十三計算：銷項稅額=銷售額*13%。銷項稅額=含稅金額/（1+13%）*13%。不含稅價=價稅合計÷(1+稅率)，稅額=價稅合計÷(1+稅率)× 稅率。</span> <span id="3pnnnxh" class="mark-answer marked" data-v-e6ac4cdc>答</span></p></li><li data-v-e6ac4cdc><h3 data-v-e6ac4cdc><a href="/wenda/question_24202.html" title="計提并繳納增值稅及附加稅的完整會計分錄" target="_blank" class="text-ellipsis hmt relevant-ask-item" data-v-e6ac4cdc>計提并繳納增值稅及附加稅的完整會計分錄</a> <span id="xxrljn1" class="mark-question marked" data-v-e6ac4cdc>問</span></h3> <p data-v-e6ac4cdc><span id="rnhb1r9" class="answer" data-v-e6ac4cdc>1、增值稅計提和繳納會計分錄：計提時：借：應交稅費—應交增值稅(轉(zhuǎn)出未交增值稅)。貸：應交稅費—未交增值稅、下月交納時：借：應交稅費—未交增值稅。貸：銀行存款。</span> <span id="htbb3p9" class="mark-answer marked" data-v-e6ac4cdc>答</span></p></li><li data-v-e6ac4cdc><h3 data-v-e6ac4cdc><a href="/wenda/question_109.html" title="增值稅專用發(fā)票和普通發(fā)票的區(qū)別是什么" target="_blank" class="text-ellipsis hmt relevant-ask-item" data-v-e6ac4cdc>增值稅專用發(fā)票和普通發(fā)票的區(qū)別是什么</a> <span id="dn3j931" class="mark-question marked" data-v-e6ac4cdc>問</span></h3> <p data-v-e6ac4cdc><span id="vtrtlbz" class="answer" data-v-e6ac4cdc>1、聯(lián)次不同，增值稅專用發(fā)票有3聯(lián)，增值稅普通發(fā)票則分好幾種，1、2、5聯(lián)都有。 2、發(fā)票使用人不同，增值稅專用發(fā)票一般只能由增值稅一般納稅人領(lǐng)購使用，普通發(fā)票由從事經(jīng)營活動并辦理了稅務登記的各種納稅人使用。 3、作用不同，增值稅專用發(fā)票可以抵扣進項稅，增值稅普通發(fā)票除特殊情況，是不能抵扣進項稅額的。</span> <span id="hbnznl9" class="mark-answer marked" data-v-e6ac4cdc>答</span></p></li><li data-v-e6ac4cdc><h3 data-v-e6ac4cdc><a href="/wenda/question_18919.html" title="增值稅未申報或未比對什么意思" target="_blank" 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data-v-e6ac4cdc>根據(jù)稅務機關(guān)規(guī)定其經(jīng)營租賃分為不動產(chǎn)經(jīng)營租賃和有形動產(chǎn)經(jīng)營租賃，如果企業(yè)是一般納稅人的話，其提供的不動產(chǎn)經(jīng)營租賃的增值稅稅率為9%，有形動產(chǎn)經(jīng)營租賃增值稅稅率是13%。如果企業(yè)是小規(guī)模納稅人的話，其提供的不動產(chǎn)經(jīng)營租賃的增值稅征收率為5%，有形動產(chǎn)經(jīng)營租賃增值稅征收率是3%。</span> <span id="flrz3zv" class="mark-answer marked" data-v-e6ac4cdc>答</span></p></li></ul></div></div> </div> <div id="tx75xrv" class="container-right pull-right"><div id="zhnzhtp" class="topic-discuss"><div id="51njhdp" class="title"><img src="https://static.acc5.com/static_acc5/2018/images/ask_main/question_icon.png" alt> <span>相似問題</span></div> <div style="padding: 0 10px;"><ul class="list-unstyled"><li id="dz9jtjv" class="list-choiceness-problem" style="padding:20px;border-bottom:1px solid #efefef;"><a href="/ask/question_9136438.html" target="_blank"><p class="ellipsis-3">如何查詢增值稅發(fā)票真?zhèn)危?/p> <p class="answer"><span id="rd3b93v" class="more ellipsis" style="width: 100%; display: inline-block;"><span id="l79fpp1" 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{layout:"head",data:[{extendToolList:[{label:i,name:"稅收稅率分類編碼",status:j,url:"https:\u002F\u002Fm.job5191.cn\u002Ftools\u002Ftax_guid\u002F"},{label:i,name:"應稅貨物或勞務",status:j,url:"https:\u002F\u002Fm.job5191.cn\u002Ftools\u002Ftaxable_labour\u002F"}],extendCourse:[{name:"2026年企業(yè)所得稅匯算清繳填報實戰(zhàn)精講：從基礎到案例輕松搞定",url:"\u002Fcourse\u002Fcourse_15872.html"},{name:"真賬實操會計校長班-四十期",url:"\u002Fcourse\u002Fcourse_15875.html"}],extendProblem:[{name:f,url:"\u002Fask\u002Fquestion_9136438.html"},{name:f,url:"\u002Fask\u002Fquestion_8657533.html"}],aboutQues:[{id:"9136438",title:f,tuid:"14059138",browse_count:"429",addtime:"12-31",status:a,uid:k,reply:"國家稅務總局全國增值稅發(fā)票查驗平臺入口：https:\u002F\u002Finv-veri.chinatax.gov.cn\u002F",taketime:"1703990311",cat_id:b,from:e,teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F014\u002F05\u002F91\u002F38_avatar_middle.jpg?t=1730557491",user_head:l,reply_time:"2023-12-31"},{id:"8657533",title:f,tuid:"11428082",browse_count:"523",addtime:"07-15",status:a,uid:k,reply:"您好，取得增值稅發(fā)票的單位和個人可登錄全國增值稅發(fā)票查驗平臺(https:\u002F\u002Finv-veri.chinatax.gov.cn)，對新系統(tǒng)開具的增值稅專用發(fā)票、增值稅普通發(fā)票、機動車銷售統(tǒng)一發(fā)票和增值稅電子普通發(fā)票的發(fā)票信息進行查驗。單位和個人通過網(wǎng)頁瀏覽器首次登錄平臺時，應下載安裝根目錄證書文件，查看平臺提供的發(fā)票查驗操作說明。\n具體種類包括：(1)增值稅專用發(fā)票;(2)增值稅普通發(fā)票(折疊票)、增值稅普通發(fā)票(卷票);(3)增值稅電子普通發(fā)票(含收費公路通行費增值稅電子普通發(fā)票);(4)機動車銷售統(tǒng)一發(fā)票;(5)二手車銷售統(tǒng)一發(fā)票。\n除上述發(fā)票類型以外的其他發(fā)票的查驗途徑可咨詢開具發(fā)票所在地各省12366核實具體查詢途徑。",taketime:"1689350498",cat_id:b,from:e,teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F011\u002F42\u002F80\u002F82_avatar_middle.jpg?t=1651216693",user_head:l,reply_time:"2023-07-15"},{id:8887,adv:m,title:"報考2022年中級會計職稱對學歷有什么要求？",reply:"報名中級資格考試，除具備基本條件外，還必須具備下列條件之一",url:"https:\u002F\u002Fm.job5191.cn\u002Fxueli\u002F?a_id=348"},{id:"6049844",title:"怎樣查詢手撕發(fā)票真?zhèn)?,tuid:"14337316",browse_count:"976",addtime:"04-20",status:a,uid:"15410222",reply:"同學，你好去當?shù)囟悇站止倬W(wǎng)就可以查詢的",taketime:"1650424382",cat_id:b,from:g,teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F014\u002F33\u002F73\u002F16_avatar_middle.jpg?t=1653535147",user_head:"\u002F\u002Fpic1.acc5.cn\u002F015\u002F41\u002F02\u002F22_avatar_middle.jpg?t=2026053116",reply_time:"2022-04-20"},{id:"5849142",title:"請問增值稅電子普通發(fā)票需要進入增值稅發(fā)票查詢平臺進行發(fā)票真?zhèn)尾樵儐?？哪些發(fā)票需要進行真?zhèn)尾樵?，對于增值稅普通發(fā)票應如何管理才能防止重復報銷",tuid:"18499",browse_count:"951",addtime:"03-17",status:a,uid:"150676",reply:"同學你好\n對的\n是這樣\n2.買一個發(fā)票查重軟件",taketime:"1647500380",cat_id:b,from:e,teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F000\u002F01\u002F84\u002F99_avatar_middle.jpg?t=1714028667",user_head:"\u002F\u002Fpic1.acc5.cn\u002F000\u002F15\u002F06\u002F76_avatar_middle.jpg?t=1651203194",reply_time:"2022-03-17"},{id:"5219901",title:"您好，怎樣查詢出租車發(fā)票真?zhèn)危?,tuid:"11277768",browse_count:"17166",addtime:"10-29",status:a,uid:"14357390",reply:"你好，可以在發(fā)票上面的稅務局網(wǎng)站-發(fā)票管理-發(fā)票查詢?nèi)ゲ樵?，或者撥?2366",taketime:"1635475855",cat_id:b,from:g,teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F011\u002F27\u002F77\u002F68_avatar_middle.jpg?t=1743567574",user_head:"\u002F\u002Fpic1.acc5.cn\u002F014\u002F35\u002F73\u002F90_avatar_middle.jpg?t=2026053116",reply_time:"2021-10-29"},{id:"6867826",title:"財務收到發(fā)票查詢發(fā)票真?zhèn)蔚姆椒ㄓ心膸追N？",tuid:n,browse_count:"243",addtime:"11-10",status:a,uid:"13471073",reply:"你好1. 電話12366給你查詢發(fā)票； 2.? ?大廳稅務局去查詢； 3.? 國家稅務局官網(wǎng)或者? ?地方稅務局官網(wǎng)查詢真?zhèn)??",taketime:"1668046394",cat_id:b,from:e,teacher_head:o,user_head:"\u002F\u002Fpic1.acc5.cn\u002F013\u002F47\u002F10\u002F73_avatar_middle.jpg?t=1651217437",reply_time:"2022-11-10"},{id:"3186737",title:"請問老師，定額發(fā)票怎樣查詢真?zhèn)?,tuid:"9936338",browse_count:"1898",addtime:"06-08",status:a,uid:"10604112",reply:"網(wǎng)站查詢：\n1、登陸當?shù)囟悇站志W(wǎng)站（增值稅—國稅，服務業(yè)—地稅）\n2、點擊“發(fā)票查詢”；\n3、進入查詢界面后輸入“發(fā)票代碼”、“發(fā)票號碼”（在發(fā)票的右上角），點“查詢”\n4，撥打12366 查詢",taketime:"1591602915",cat_id:"22",from:"4",teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F009\u002F93\u002F63\u002F38_avatar_middle.jpg?t=1675858583",user_head:"\u002F\u002Fpic1.acc5.cn\u002F010\u002F60\u002F41\u002F12_avatar_middle.jpg?t=1711546214",reply_time:"2020-06-08"},{id:"6794398",title:"怎么查詢發(fā)票真?zhèn)?,tuid:"9052138",browse_count:"1063",addtime:"10-20",status:a,uid:"10863142",reply:"登錄全國增值稅發(fā)票查詢平臺查詢。",taketime:"1666247376",cat_id:b,from:e,teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F009\u002F05\u002F21\u002F38_avatar_middle.jpg?t=1716000000",user_head:"\u002F\u002Fpic1.acc5.cn\u002F010\u002F86\u002F31\u002F42_avatar_middle.jpg?t=1651204109",reply_time:"2022-10-20"},{id:"6680269",title:"增值稅普通發(fā)票要怎么查真?zhèn)?,tuid:n,browse_count:"941",addtime:"09-15",status:a,uid:"12711576",reply:"?你好；去國家稅務局官網(wǎng)或者當?shù)囟悇站止倬W(wǎng)查看的；發(fā)票查詢；?https:\u002F\u002Finv-veri.chinatax.gov.cn\u002F ??",taketime:"1663217218",cat_id:b,from:g,teacher_head:o,user_head:"\u002F\u002Fpic1.acc5.cn\u002F012\u002F71\u002F15\u002F76_avatar_middle.jpg?t=2026053116",reply_time:"2022-09-15"}],wendaInfor:{detail:{id:51695,title:"怎樣查詢增值稅發(fā)票真?zhèn)?,summary:"查詢增值稅發(fā)票真?zhèn)危篭r\n進入國家稅務總局全國增值稅發(fā)票查驗平臺官網(wǎng)，進入到平臺后，在左下角能看到相關(guān)的說明，如果是首次查詢的話一定要安裝根證書，另外最快要到次日查詢，每天最多查詢5次。",cat_id:p,content:"<p><img src="https:\u002F\u002Fal3.acc5.com\u002F_60e2fd0b72225.jpg" title="怎樣查詢增值稅發(fā)票真?zhèn)?quot; alt="怎樣查詢增值稅發(fā)票真?zhèn)?quot; width="800" height="320" border="0" vspace="0" style="width: 800px; height: 320px;"\u002F><\u002Fp><p><\u002Fp><p style="text-indent: 2em;">查詢增值稅發(fā)票真?zhèn)危?lt;\u002Fp><p style="text-indent: 2em;">進入國家稅務總局全國增值稅發(fā)票查驗平臺官網(wǎng)，進入到平臺后，在左下角能看到相關(guān)的說明，如果是首次查詢的話一定要安裝根證書，另外最快要到次日查詢，每天最多查詢5次。<\u002Fp><p style="text-indent: 2em;">先要點擊安裝根證書，一般都選擇自動安裝，這樣的操作只要按照說明點點點就可以了。<\u002Fp><p style="text-indent: 2em;">持有的增值稅普通發(fā)票，上面的發(fā)票代碼、發(fā)票號碼、開票日期以及校驗碼的后六位都是可以在發(fā)票上找到的。<\u002Fp><p style="text-indent: 2em;">根據(jù)發(fā)票上的信息全部填寫好之后，輸入驗證碼之后，點擊查驗。<\u002Fp>",addtime:"2021\u002F07\u002F05",browse_count:3190,edit_uid:304,is_collect:h,update_time:q,type:r,cover:h,expire_time:h,status:r,time:q,img:"https:\u002F\u002Fal3.acc5.com\u002F_60e2fd0b72225.jpg",js_addtime:s,up_time:s,cat:{id:p,name:"稅務"}},next:{id:51696,title:"增值稅專用發(fā)票抵扣流程"},prev:{id:4,title:"計提社保公積金會計分錄是什么"},relevant:[{id:15417,title:"增值稅百分之十三怎么計算",summary:t,browse_count:65527,addtime:1596447034,url:"\u002Fwenda\u002Fquestion_15417.html",reply:t},{id:24202,title:"計提并繳納增值稅及附加稅的完整會計分錄",summary:u,browse_count:58145,addtime:1599712758,url:"\u002Fwenda\u002Fquestion_24202.html",reply:u},{id:109,title:"增值稅專用發(fā)票和普通發(fā)票的區(qū)別是什么",summary:v,browse_count:49716,addtime:1577088385,url:"\u002Fwenda\u002Fquestion_109.html",reply:v},{id:18919,title:"增值稅未申報或未比對什么意思",summary:w,browse_count:48006,addtime:1597718557,url:"\u002Fwenda\u002Fquestion_18919.html",reply:w},{id:22856,title:"經(jīng)營租賃增值稅稅率是多少",summary:x,browse_count:47457,addtime:1599195004,url:"\u002Fwenda\u002Fquestion_22856.html",reply:x}]},hot_problem:{code:200,message:c,data:[{id:88887,title:"保安證是否全國通用"},{id:93262,title:"營養(yǎng)師報考條件"},{id:41,title:"什么是ERP系統(tǒng)"}]},baidu:"{\"@context\":\"https:\u002F\u002Fziyuan.baidu.com\u002Fcontexts\u002Fcambrian.jsonld\",\"@id\":\"https:\u002F\u002Fm.job5191.cn\u002Fwenda\u002Fquestion_51695.html\",\"appid\":\"1555105112845036\",\"title\":\"怎樣查詢增值稅發(fā)票真?zhèn)蝄",\"pubDate\":\"2021-07-05T20:37:43\",\"upDate\":\"2021-07-05T20:37:43\",\"data\":{\"WebPage\":{\"headline\":\"怎樣查詢增值稅發(fā)票真?zhèn)蝄",\"fromSrc\":\"會計學堂\",\"domain\":\"職業(yè)培訓\",\"category\":[\"問答\"]},\"Question\":[{\"acceptedAnswer\":\"查詢增值稅發(fā)票真?zhèn)危篭\r\\n進入國家稅務總局全國增值稅發(fā)票查驗平臺官網(wǎng)，進入到平臺后，在左下角能看到相關(guān)的說明，如果是首次查詢的話一定要安裝根證書，另外最快要到次日查詢，每天最多查詢5次。\"}],\"ImageObject\":[{\"contentUrl\":\"https:\u002F\u002Fal3.acc5.com\u002F_60e2fd0b72225.jpg\",\"scale\":\"5:2\"}],\"Author\":[{\"name\":\"會計學堂\",\"jobTitle\":[\"專注會計實操培訓\"],\"headPortrait\":\"https:\u002F\u002Fal3.acc5.com\u002F10909599_5df9d1ef59ed0.jpg\"}]}}"}],fetch:{"Footer:0":{linkData:[]}},error:d,state:{errRedirect:d,fromChannel:d,localStorage:{token:c,userInfo:{},fromChannel:d,kingdeeToken:d,wx:{hx:c,unionid:c},kingdeeInfo:{expire_num:y,uid:y,admin_id:c,dbid:c}}},serverRendered:m,routePath:"\u002Fwenda\u002Fquestion_51695.html",config:{_app:{basePath:"\u002F",assetsPath:"\u002F_nuxt\u002F",cdnURL:d}}}}("9","5","",null,"1","如何查詢增值稅發(fā)票真?zhèn)危?,"15",0,"稅",false,"16201227","\u002F\u002Fwx.qlogo.cn\u002Fmmhead\u002FQ3auHgzwzM6eoceHn1Gg83ujWSjYcfibdkDNDYib26UJiciaNSMStjCR5Q\u002F0",true,"9942894","\u002F\u002Fpic1.acc5.cn\u002F009\u002F94\u002F28\u002F94_avatar_middle.jpg?t=1714035575",6,1625488663,1,"2021-07-05T20:37:43","增值稅百分之十三計算：\r\n銷項稅額=銷售額*13%。\r\n銷項稅額=含稅金額\u002F（1+13%）*13%。\r\n不含稅價=價稅合計÷(1+稅率)，\r\n稅額=價稅合計÷(1+稅率)× 稅率。","1、增值稅計提和繳納會計分錄：\r\n計提時：\r\n借：應交稅費—應交增值稅(轉(zhuǎn)出未交增值稅)。\r\n貸：應交稅費—未交增值稅、\r\n下月交納時：\r\n借：應交稅費—未交增值稅。\r\n貸：銀行存款。","1、聯(lián)次不同，增值稅專用發(fā)票有3聯(lián)，增值稅普通發(fā)票則分好幾種，1、2、5聯(lián)都有。\r\n2、發(fā)票使用人不同，增值稅專用發(fā)票一般只能由增值稅一般納稅人領(lǐng)購使用，普通發(fā)票由從事經(jīng)營活動并辦理了稅務登記的各種納稅人使用。\r\n3、作用不同，增值稅專用發(fā)票可以抵扣進項稅，增值稅普通發(fā)票除特殊情況，是不能抵扣進項稅額的。","增值稅未申報或未比對：這句話應該是清卡的時候提示的，一般是增值稅沒有申報，或者數(shù)據(jù)比對沒有通過才提示，或者沒有抄稅就先申報，然后清卡。\r\n如果未申報的話，應該先申報然后清卡，如果是比對不通過的話，要去稅務大廳柜面清卡，如果是沒有抄稅就申報的話，要作廢申報，然后抄稅，報稅再清卡。","根據(jù)稅務機關(guān)規(guī)定其經(jīng)營租賃分為不動產(chǎn)經(jīng)營租賃和有形動產(chǎn)經(jīng)營租賃，如果企業(yè)是一般納稅人的話，其提供的不動產(chǎn)經(jīng)營租賃的增值稅稅率為9%，有形動產(chǎn)經(jīng)營租賃增值稅稅率是13%。如果企業(yè)是小規(guī)模納稅人的話，其提供的不動產(chǎn)經(jīng)營租賃的增值稅征收率為5%，有形動產(chǎn)經(jīng)營租賃增值稅征收率是3%。","-"));</script><script src="/_nuxt/3bed812.js" defer></script><script src="/_nuxt/5dbbe6c.js" defer></script><script src="/_nuxt/6247b89.js" defer></script><script src="/_nuxt/7965688.js" defer></script><script src="/_nuxt/e81f463.js" defer></script>  <footer> 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