餐饮发票的开具及作废流程指南（宁波地区）

发票作废流程指南具体操作步骤及注意事项（中文）1.确认作废条件​​操作​​：检查发票是否符合作废条件，包括：当月开具的发票；购销双方协商一致同意作废；发票未跨月且未被认证（增值税专用发票）。​​例外​​：跨月发票需开具红字发票，不可直接作废。​​注意事项​​：⚠️超过当月或已认证的发票无法作废，需通过红字发票流程处理；⚠️电子发票作废需在开票系统中操作，不可直接删除文件。2.准备作废材料​​操作​​：收集需作废的纸质/电子发票原件；填写《发票作废申请表》（企业内部审批文件）；准备税控盘或税务UKey。​​注意事项​​：⚠️纸质发票需完整无损，否则可能被视为无效；⚠️电子发票需导出XML文件备查。3.登录税务系统​​操作​​：进入国家税务总局电子税务局或税控开票系统；使用企业税号及密码登录。​​注意事项​​：⚠️确保登录账号权限包含发票作废功能；⚠️电子税务局操作需插入CA证书。4.执行作废操作​​操作​​：​​纸质发票​​：在税控系统中选择“发票作废”，录入发票代码、号码并提交；​​电子发票​​：勾选需作废的发票，点击“作废”并上传XML文件（如有）。​​注意事项​​：⚠️作废操作需在开票系统中留痕，不可手动删除记录；⚠️同一张发票不可多次作废。5.打印作废凭证​​操作​​：在系统中生成《发票作废清单》并打印；加盖企业公章及财务专用章。​​注意事项​​：⚠️凭证需包含作废日期、发票代码、号码及企业签章；⚠️电子发票需导出PDF版作废凭证。6.核对作废信息​​操作​​：对比作废前后系统数据，确认状态更新为“已作废”；检查纸质发票是否加盖作废章或标记“作废”。​​注意事项​​：⚠️作废后需同步更新财务账目；⚠️若涉及进项税转出，需同步处理税务申报。7.存档与报税处理​​操作​​：将作废发票原件、申请表及凭证按会计档案保存；在次月申报时核对作废发票数据。​​注意事项​​：⚠️作废发票需单独存放，避免与正常发票混淆；⚠️跨年度发票需延长保存期限至10年。三、英文版（EnglishVersion）InvoiceVoidingProcessGuide1.ConfirmVoidingConditions​​Procedure​​:Verifyiftheinvoicemeetsvoidingcriteria:Issuedwithinthecurrenttaxmonth;Mutualagreementbetweenbuyerandseller;Notcrossedmonthsorcertified(forVATspecialinvoices).​​Exception​​:Cross-monthinvoicesrequirered-inkcorrection,notvoiding.​​Notes​​:⚠️Invoicesbeyondthecurrentmonthorcertifiedcannotbevoided;⚠️Electronicinvoicesmustbevoidedviataxsystem,notmanuallydeleted.2.PrepareVoidingMaterials​​Procedure​​:Collectoriginalpaper/electronicinvoices;CompleteInternalApprovalFormforInvoiceVoiding;Preparetaxcontroldevice(e.g.,taxUKey).​​Notes​​:⚠️Ensurephysicalinvoicesareintact;⚠️ExportXMLfilesforelectronicinvoices.3.LogintoTaxSystem​​Procedure​​:AccessStateTaxationAdministratione-taxsystemortaxcontrolsoftware;Loginwithenterprisecredentials.​​Notes​​:⚠️Verifyaccountpermissionsforvoiding;⚠️InsertCAcertificatefore-taxsystem.4.ExecuteVoiding​​Procedure​​:​​PaperInvoice​​:Select"Void"intaxsystem,entercode/number,andsubmit;​​ElectronicInvoice​​:Selectinvoices,click"Void,"anduploadXMLfiles.​​Notes​​:⚠️Systemrecordscannotbemanuallydeleted;⚠️Avoidmultiplevoidingattempts.5.PrintVoidingProof​​Procedure​​:Generateandprint"VoidingList"fromthesystem;Stampwithcompanysealandfinanceseal.​​Notes​​:⚠️Includedate,code,number,andseals;⚠️ExportPDFproofforelectronicinvoices.6.VerifyInformation​​Procedure​​:Confirmsystemstatusupdatesto"Voided";Checkphysicalinvoicesfor"Void"marks.​​Notes​​:⚠️Updatefinancialrecordsimmediately;⚠️Adjusttaxdeclarationsforinputtaxreversal.7.ArchivingandTaxReporting​​Procedure​​:Storevoidedinvoices,forms,andproofsinaccountingarchives;Reconciledataduringnextmonth'sdeclaration.​​Notes​​:⚠️Separatestoragefromvali