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data-role=\"outer\" label=\"Powered by 135editor.com\" style=\"max-width: 100%;white-space: normal;overflow-wrap: break-word !important;box-sizing: border-box !important;\" data-mpa-powered-by=\"yiban.io\">\u003Csection data-role=\"paragraph\" style=\"max-width: 100%;overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003Csection data-tools=\"135编辑器\" data-id=\"102193\" style=\"max-width: 100%;overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003Csection style=\"max-width: 100%;overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003Csection style=\"max-width: 100%;overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003Csection style=\"max-width: 100%;overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003Csection data-role=\"outer\" label=\"Powered by 135editor.com\" style=\"max-width: 100%;overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003Csection data-role=\"paragraph\" style=\"max-width: 100%;overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003Csection data-tools=\"135编辑器\" data-id=\"102193\" style=\"max-width: 100%;overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003Csection style=\"margin-top: 10px;margin-bottom: 10px;max-width: 100%;text-align: center;overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003Csection style=\"max-width: 100%;display: inline-block;overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003Csection style=\"max-width: 100%;display: flex;border-bottom: 4px solid rgb(59, 96, 160);overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003Csection data-brushtype=\"text\" style=\"padding-top: 4px;padding-right: 15px;padding-left: 30px;max-width: 100%;font-size: 14px;line-height: 1.75em;letter-spacing: 1.5px;color: rgb(255, 255, 255);background-color: rgb(59, 96, 160);overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003Cp style=\"text-align: center;\">\u003Cbr\u002F>\u003C\u002Fp>\u003Cp style=\"text-align: center;\">\u003Cimg class=\"rich_pages js_insertlocalimg\" data-ratio=\"0.4255555555555556\" data-s=\"300,640\" data-src=\"https:\u002F\u002Fmmbiz.qpic.cn\u002Fmmbiz_png\u002Fg6bibAY4uPy6tM2LJicGn7O6rPHnnqJnZcZ22z6hC3eLPt8n3t4N0IArCtD9jeWM9e4r41MTz7Gqibb71iaKJqzeTg\u002F640?wx_fmt=png\" data-type=\"png\" data-w=\"900\" style=\"width:100%\" src=\"https:\u002F\u002Facumencms.oss-cn-shenzhen.aliyuncs.com\u002Fuploads\u002F20220310\u002F1646884544533.png\"\u002F>\u003C\u002Fp>\u003Csection data-role=\"outer\" label=\"Powered by 135editor.com\">\u003Csection>\u003Csection>\u003Csection>\u003Cp style=\"white-space: normal;\">\u003Cbr\u002F>\u003C\u002Fp>\u003Cp style=\"white-space: normal;\">\u003Cspan style=\"color: rgb(63, 63, 63);font-size: 16px;letter-spacing: 1px;background-color: rgb(255, 255, 255);font-family: -apple-system, BlinkMacSystemFont, Arial, sans-serif;\">近日，财务小陈遇到了一件糟心事，本月开具的20张专用发票全部被客户退回，理由是发票的开票人和复核人是同一人。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"white-space: normal;\">\u003Cbr\u002F>\u003C\u002Fp>\u003Cp>\u003Cimg data-type=\"png\" data-backw=\"578\" data-backh=\"434\" data-src=\"https:\u002F\u002Fmmbiz.qpic.cn\u002Fmmbiz_png\u002F4xR6GlHyWmpza5ukH8IY5uUVj5cibGveicmic1jCsS05UQZasjA8mFH0XFef7iap7pG3OiaibCGRCOC9VwFvsnib42vLw\u002F640?wx_fmt=png\" style=\"box-sizing: border-box;width: 100%;visibility: visible !important;\" data-ratio=\"0.75\" data-w=\"800\" src=\"https:\u002F\u002Facumencms.oss-cn-shenzhen.aliyuncs.com\u002Fuploads\u002F20220310\u002F1646884544812.png\"\u002F>\u003C\u002Fp>\u003Cp>\u003Cbr\u002F>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"font-size: 16px;\">一下子要作废重开这么多的发票，刚入行不久的小陈都快急哭了。\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cbr\u002F>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"font-size: 16px;\">那么，问题来了！开票人和复核人能不能是同一人？要不要退回重开？\u003C\u002Fspan>\u003C\u002Fp>\u003Csection>\u003Cbr\u002F>\r\n            \u003C\u002Fsection>\u003Csection data-tools=\"135编辑器\" data-id=\"101824\" data-color=\"#5c6bc0\">\u003Csection style=\"margin: 10px auto;text-align: center;\">\u003Csection style=\"display: inline-block;\">\u003Csection style=\"display: flex;justify-content: center;\">\u003Csection style=\"margin-right: -14px;margin-bottom: 5px;width: 13px;height: 13px;background: rgb(92, 107, 192);border-radius: 100%;align-self: flex-end;color: rgb(255, 255, 255);overflow: hidden;\">\u003Cbr\u002F>\r\n                \u003C\u002Fsection>\u003Csection style=\"padding: 10px;border-radius: 100%;border-width: 1px;border-style: solid;border-color: rgb(92, 107, 192);\">\u003Csection style=\"font-size: 18px;font-weight: bold;letter-spacing: 1.5px;color: rgb(92, 107, 192);width: 40px;height: 40px;border-width: 1px;border-style: solid;border-color: rgb(92, 107, 192);line-height: 40px;border-radius: 100%;\">01\u003C\u002Fsection>\u003C\u002Fsection>\u003Csection style=\"margin-top: 10px;margin-left: -10px;width: 10px;height: 10px;background: rgb(92, 107, 192);border-radius: 100%;color: rgb(255, 255, 255);overflow: hidden;\">\u003Cbr\u002F>\r\n                \u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003Cp style=\"text-align:center;\">\u003Cspan style=\"color: #5c6bc0;\">\u003Cstrong>税局明确了！\u003C\u002Fstrong>\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align:center;\">\u003Cspan style=\"color: #5c6bc0;\">\u003Cstrong>开票人和复核人可以为同一人！\u003C\u002Fstrong>\u003C\u002Fspan>\u003C\u002Fp>\u003Csection data-tools=\"135编辑器\" data-id=\"100778\" data-color=\"#5c6bc0\">\u003Csection style=\"margin: 10px auto;text-align: center;\">\u003Csection style=\"display: flex;justify-content: flex-start;flex-shrink: 0;\">\u003Csection style=\"width: 8px;height: 8px;background: rgb(92, 107, 192);align-self: flex-end;overflow: hidden;color: rgb(255, 255, 255);\">\u003Cbr\u002F>\r\n              \u003C\u002Fsection>\u003Csection style=\"margin-bottom: 8px;width: 8px;height: 8px;background: rgb(92, 107, 192);align-self: flex-end;overflow: hidden;color: rgb(255, 255, 255);\">\u003Cbr\u002F>\r\n              \u003C\u002Fsection>\u003C\u002Fsection>\u003Csection data-autoskip=\"1\" style=\"margin-top: 1em;padding: 1em;text-align: justify;line-height: 1.75em;letter-spacing: 1.5px;font-size: 14px;color: rgb(92, 107, 192);border-width: 1px;border-style: solid;border-color: rgb(92, 107, 192);\">\u003Cp style=\"margin-top: 15px;margin-bottom: 15px;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;\">近日，广东省税务局对这一问题进行了明确的答复。\u003Cstrong>可以！\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp style=\"margin-top: 15px;margin-bottom: 15px;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;\">\u003Cimg data-type=\"png\" data-backw=\"548\" data-backh=\"292\" data-src=\"https:\u002F\u002Fmmbiz.qpic.cn\u002Fmmbiz_png\u002F4xR6GlHyWmpza5ukH8IY5uUVj5cibGveicXJHvKYtTW4WIPFjspMjRDcv0IFtIheia94FqrpOxIag4uvzHEDBicVpQ\u002F640?wx_fmt=png\" style=\"width:100%\" data-ratio=\"0.5322101090188305\" data-w=\"1009\" src=\"https:\u002F\u002Facumencms.oss-cn-shenzhen.aliyuncs.com\u002Fuploads\u002F20220310\u002F1646884545376.png\"\u002F>\u003C\u002Fp>\u003Cp style=\"text-align:center;letter-spacing: 0.544px;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;\">\u003Cimg class=\"rich_pages\" data-s=\"300,640\" data-type=\"png\" data-backw=\"548\" data-backh=\"106\" data-src=\"https:\u002F\u002Fmmbiz.qpic.cn\u002Fmmbiz_png\u002F4xR6GlHyWmpza5ukH8IY5uUVj5cibGveick994GIy01ibgy3leuPodmFTauwPYJpdPf8CzFLbaXyZRpObnwIpSb0g\u002F640?wx_fmt=png\" style=\"width:100%\" data-ratio=\"0.1933534743202417\" data-w=\"993\" src=\"https:\u002F\u002Facumencms.oss-cn-shenzhen.aliyuncs.com\u002Fuploads\u002F20220310\u002F1646884545708.png\"\u002F>\u003C\u002Fp>\u003Cp style=\"margin-top: 15px;margin-bottom: 15px;letter-spacing: 0.544px;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;\">“开票人和复核人能不能是同一人？”问这个问题的人在担心什么？其实就是税局认不认可这张发票，能不能抵扣。那我们就来看一下税法上是如何规定的？\u003C\u002Fp>\u003Cp style=\"margin-top: 15px;margin-bottom: 15px;letter-spacing: 0.544px;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;\">《国家税务总局关于修改<中华人民共和国发票管理办法实施细则>的决定》（国家税务总局令第37号）第四条规定\u003C\u002Fp>\u003Cp style=\"letter-spacing: 0.544px;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;\">\u003Cimg data-type=\"png\" data-backw=\"542\" data-backh=\"74\" data-src=\"https:\u002F\u002Fmmbiz.qpic.cn\u002Fmmbiz_png\u002F4xR6GlHyWmpza5ukH8IY5uUVj5cibGveic5dNQv6mnesxKIGsPJRiahaCgCl4EfLgYVuxbxA2WvRa19Uk0icrkU7Gg\u002F640?wx_fmt=png\" style=\"width:100%\" data-ratio=\"0.13636363636363635\" data-w=\"814\" src=\"https:\u002F\u002Facumencms.oss-cn-shenzhen.aliyuncs.com\u002Fuploads\u002F20220310\u002F1646884545962.png\"\u002F>\u003C\u002Fp>\u003Cp style=\"letter-spacing: 0.544px;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;\">\u003Cimg data-type=\"png\" data-backw=\"542\" data-backh=\"49\" data-src=\"https:\u002F\u002Fmmbiz.qpic.cn\u002Fmmbiz_png\u002F4xR6GlHyWmpza5ukH8IY5uUVj5cibGveicHeRkOJDiacSgIo6byz8oc1oTKHp3jMWV8M1xsbRVCY4Vib6xCsyIBAKQ\u002F640?wx_fmt=png\" style=\"width:100%\" data-ratio=\"0.09112709832134293\" data-w=\"834\" src=\"https:\u002F\u002Facumencms.oss-cn-shenzhen.aliyuncs.com\u002Fuploads\u002F20220310\u002F1646884546204.png\"\u002F>\u003C\u002Fp>\u003Cp style=\"margin-top: 15px;margin-bottom: 15px;letter-spacing: 0.544px;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;\">\u003Cstrong>\u003Cspan style=\"font-size: 16px;\">这里仅规定了“”开票人”是发票的基本内容，“复核人”属于可填可不填项目。\u003C\u002Fspan>\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp style=\"margin-top: 15px;margin-bottom: 15px;letter-spacing: 0.544px;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;\">《关于做好增值税发票使用宣传辅导有关工作的通知》（税总货便函[2017]127号）的第十二条规定\u003C\u002Fp>\u003Cp style=\"letter-spacing: 0.544px;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;\">\u003Cimg data-type=\"png\" data-backw=\"542\" data-backh=\"324\" data-src=\"https:\u002F\u002Fmmbiz.qpic.cn\u002Fmmbiz_png\u002F4xR6GlHyWmpza5ukH8IY5uUVj5cibGveicWheg9ZrJe3ItmpoSW5mFqjovZHTomHLTdic9zkytukiaW2xanoicPeShw\u002F640?wx_fmt=png\" style=\"box-sizing:border-box;background-color: #eeedeb;border-width: 1px;border-style: solid;border-color: #eeedeb;background-size: 22px;background-position: center center;background-repeat: no-repeat;height: 387.446px !important;visibility: visible !important;width: 647px !important;\" data-ratio=\"0.5975903614457831\" data-w=\"415\" src=\"https:\u002F\u002Facumencms.oss-cn-shenzhen.aliyuncs.com\u002Fuploads\u002F20220310\u002F1646884546436.png\"\u002F>\u003C\u002Fp>\u003Cp style=\"margin-top: 15px;margin-bottom: 15px;letter-spacing: 0.544px;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;\">购买方有权拒收的情形中不包含“开票人和复核人为同一人”。\u003C\u002Fp>\u003Cp style=\"margin-top: 15px;margin-bottom: 15px;letter-spacing: 0.544px;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;\">因此，税法对复核人没有硬性要求，\u003Cstrong>更没有规定开票人和复核人不能同一人。\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp style=\"margin-top: 15px;margin-bottom: 15px;letter-spacing: 0.544px;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;\">回到实务中，不相容职位相分离其实是一种“理想”的状态，说到底内控也只是企业内部管理的问题。很多小公司，整个财务工作，从出纳、记账到开发票、报税都是一个人，还要求开票人和复核人是不同的两个人，明显不符合实际情况啊！\u003C\u002Fp>\u003Cp style=\"margin-top: 15px;margin-bottom: 15px;letter-spacing: 0.544px;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;\">虽然，财务工作要以谨慎性为原则，但还是要抓大放小，不必过于拘泥细节，难为自己也难为了别人。\u003C\u002Fp>\u003Cp style=\"margin-top: 15px;margin-bottom: 15px;letter-spacing: 0.544px;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;\">\u003Cstrong>\u003Cspan style=\"font-size: 16px;\">有一点需要提醒：\u003C\u002Fspan>\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp style=\"margin-top: 15px;margin-bottom: 15px;letter-spacing: 0.544px;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;\">有条件的大公司建议规范发票开具流程，设立发票的复核机制，防止因疏忽大意导致的虚开发票，更要杜绝徇私舞弊导致的虚开发票。\u003C\u002Fp>\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003Cp>\u003Cbr\u002F>\u003C\u002Fp>\u003Csection data-tools=\"135编辑器\" data-id=\"101824\" data-color=\"#5c6bc0\">\u003Csection style=\"margin: 10px auto;text-align: center;\">\u003Csection style=\"display: inline-block;\">\u003Csection style=\"display: flex;justify-content: center;\">\u003Csection style=\"margin-right: -14px;margin-bottom: 5px;width: 13px;height: 13px;background: rgb(92, 107, 192);border-radius: 100%;align-self: flex-end;overflow: hidden;color: rgb(255, 255, 255);\">\u003Cbr\u002F>\r\n                \u003C\u002Fsection>\u003Csection style=\"padding: 10px;border-radius: 100%;border-width: 1px;border-style: solid;border-color: rgb(92, 107, 192);\">\u003Csection style=\"font-size: 18px;font-weight: bold;letter-spacing: 1.5px;color: rgb(92, 107, 192);width: 40px;height: 40px;border-width: 1px;border-style: solid;border-color: rgb(92, 107, 192);line-height: 40px;border-radius: 100%;\">02\u003C\u002Fsection>\u003C\u002Fsection>\u003Csection style=\"margin-top: 10px;margin-left: -10px;width: 10px;height: 10px;background: rgb(92, 107, 192);border-radius: 100%;overflow: hidden;color: rgb(255, 255, 255);\">\u003Cbr\u002F>\r\n                \u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003Cp style=\"text-align:center;\">\u003Cspan style=\"color: #5c6bc0;\">\u003Cstrong>会计收到这10种发票\u003C\u002Fstrong>\u003C\u002Fspan>\u003C\u002Fp>\u003Cp style=\"text-align:center;\">\u003Cspan style=\"color: #5c6bc0;\">\u003Cstrong>不能报销！一律退回！\u003C\u002Fstrong>\u003C\u002Fspan>\u003C\u002Fp>\u003Csection data-tools=\"135编辑器\" data-id=\"100778\" data-color=\"#5c6bc0\">\u003Csection>\u003Csection>\u003Csection data-tools=\"135编辑器\" data-id=\"100778\">\u003Csection style=\"margin: 10px auto;text-align: center;\">\u003Csection style=\"display: flex;justify-content: flex-start;flex-shrink: 0;\">\u003Csection style=\"width: 8px;height: 8px;background: rgb(92, 107, 192);align-self: flex-end;overflow: hidden;\">\u003Cbr\u002F>\r\n                  \u003C\u002Fsection>\u003Csection style=\"margin-bottom: 8px;width: 8px;height: 8px;background: rgb(92, 107, 192);align-self: flex-end;overflow: hidden;\">\u003Cbr\u002F>\r\n                  \u003C\u002Fsection>\u003C\u002Fsection>\u003Csection data-autoskip=\"1\" style=\"margin-top: 1em;padding: 1em;text-align: justify;line-height: 1.75em;letter-spacing: 1.5px;font-size: 14px;color: rgb(92, 107, 192);border-width: 1px;border-style: solid;border-color: rgb(92, 107, 192);\">\u003Csection data-role=\"outer\">\u003Cp style=\"margin-top: 15px;margin-bottom: 15px;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;\">开票人和复核人为同一人的发票，无需退回。但是，注意了！会计收到这10种发票不能报销，必须退回！\u003C\u002Fp>\u003Csection data-tools=\"135编辑器\" data-id=\"95679\" data-color=\"#5c6bc0\" style=\"letter-spacing: 0.544px;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;\">\u003Csection>\u003Csection style=\"display: flex;justify-content: flex-start;align-items: flex-end;\">\u003Csection style=\"border-bottom: 4px solid rgb(92, 107, 192);font-size: 22px;border-top-color: rgb(92, 107, 192);border-left-color: rgb(92, 107, 192);border-right-color: rgb(92, 107, 192);\">01\u003C\u002Fsection>\u003Csection data-brushtype=\"text\" style=\"padding-right: 10px;padding-left: 10px;border-bottom: 2px solid rgb(92, 107, 192);text-align: left;letter-spacing: 1.5px;font-size: 16px;\">\u003Cstrong>没有交易，完全虚开的发票\u003C\u002Fstrong>\r\n                      \u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003Cp style=\"margin-top: 15px;margin-bottom: 15px;letter-spacing: 0.544px;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;\">这个地球人应该都知道吧，严重虚开的还涉嫌犯罪！\u003C\u002Fp>\u003Csection data-tools=\"135编辑器\" data-id=\"95679\" data-color=\"#5c6bc0\" style=\"letter-spacing: 0.544px;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;\">\u003Csection>\u003Csection style=\"display: flex;justify-content: flex-start;align-items: flex-end;\">\u003Csection style=\"border-bottom: 4px solid rgb(92, 107, 192);font-size: 22px;border-top-color: rgb(92, 107, 192);border-left-color: rgb(92, 107, 192);border-right-color: rgb(92, 107, 192);\">02\u003C\u002Fsection>\u003Csection data-brushtype=\"text\" style=\"padding-right: 10px;padding-left: 10px;border-bottom: 2px solid rgb(92, 107, 192);text-align: left;letter-spacing: 1.5px;font-size: 16px;\">\u003Cstrong>有交易，但发票开具与实际不符\u003C\u002Fstrong>\r\n                      \u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003Cp style=\"margin-top: 15px;margin-bottom: 15px;letter-spacing: 0.544px;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;\">比如买的是礼品，但开具的却是办公用品，这种也属于虚开发票，不能报销。\u003C\u002Fp>\u003Csection data-tools=\"135编辑器\" data-id=\"95679\" data-color=\"#5c6bc0\" style=\"letter-spacing: 0.544px;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;\">\u003Csection>\u003Csection style=\"display: flex;justify-content: flex-start;align-items: flex-end;\">\u003Csection style=\"border-bottom: 4px solid rgb(92, 107, 192);font-size: 22px;border-top-color: rgb(92, 107, 192);border-left-color: rgb(92, 107, 192);border-right-color: rgb(92, 107, 192);\">03\u003C\u002Fsection>\u003Csection data-brushtype=\"text\" style=\"padding-right: 10px;padding-left: 10px;border-bottom: 2px solid rgb(92, 107, 192);text-align: left;letter-spacing: 1.5px;font-size: 16px;\">\u003Cstrong>项目名称为“办公用品”的\u003C\u002Fstrong>\r\n                      \u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003Cp style=\"margin-top: 15px;margin-bottom: 15px;letter-spacing: 0.544px;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;\">注意办公用品的发票必须明细到具体的种类，只开具“办公用品”，不合规！\u003C\u002Fp>\u003Csection data-tools=\"135编辑器\" data-id=\"95679\" data-color=\"#5c6bc0\" style=\"letter-spacing: 0.544px;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;\">\u003Csection>\u003Csection style=\"display: flex;justify-content: flex-start;align-items: flex-end;\">\u003Csection style=\"border-bottom: 4px solid rgb(92, 107, 192);font-size: 22px;border-top-color: rgb(92, 107, 192);border-left-color: rgb(92, 107, 192);border-right-color: rgb(92, 107, 192);\">04\u003C\u002Fsection>\u003Csection data-brushtype=\"text\" style=\"padding-right: 10px;padding-left: 10px;border-bottom: 2px solid rgb(92, 107, 192);text-align: left;letter-spacing: 1.5px;font-size: 16px;\">\u003Cstrong>发票附带清单不是从税控系统中打印出来的\u003C\u002Fstrong>\r\n                      \u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003Cp style=\"margin-top: 15px;margin-bottom: 15px;letter-spacing: 0.544px;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;\">\u003Cimg data-type=\"png\" data-backw=\"546\" data-backh=\"530\" data-src=\"https:\u002F\u002Fmmbiz.qpic.cn\u002Fmmbiz_png\u002F4xR6GlHyWmpza5ukH8IY5uUVj5cibGveicrxyOFZbsWrQlYOM0ovqVkDpc2yMUHGJnoLCUzq8CDdHj32ZzkgMlHg\u002F640?wx_fmt=png\" style=\"width:100%\" data-ratio=\"0.8222222222222222\" data-w=\"1080\" src=\"https:\u002F\u002Facumencms.oss-cn-shenzhen.aliyuncs.com\u002Fuploads\u002F20220310\u002F1646884546875.png\"\u002F>\u003C\u002Fp>\u003Cp style=\"margin-top: 15px;margin-bottom: 15px;letter-spacing: 0.544px;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;\">收到的增值税专用发票，带有清单，但是清单不是从防伪税控系统开具打印出来的，这种发票不符合规定，不能报销。\u003C\u002Fp>\u003Csection data-tools=\"135编辑器\" data-id=\"95679\" data-color=\"#5c6bc0\" style=\"letter-spacing: 0.544px;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;\">\u003Csection>\u003Csection style=\"display: flex;justify-content: flex-start;align-items: flex-end;\">\u003Csection style=\"border-bottom: 4px solid rgb(92, 107, 192);font-size: 22px;border-top-color: rgb(92, 107, 192);border-left-color: rgb(92, 107, 192);border-right-color: rgb(92, 107, 192);\">05\u003C\u002Fsection>\u003Csection data-brushtype=\"text\" style=\"padding-right: 10px;padding-left: 10px;border-bottom: 2px solid rgb(92, 107, 192);text-align: left;letter-spacing: 1.5px;font-size: 16px;\">\u003Cstrong>发票“备注栏”填写不符合规定\u003C\u002Fstrong>\r\n                      \u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003Cp style=\"margin-top: 15px;margin-bottom: 15px;letter-spacing: 0.544px;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;\">以下信息为备注栏必备信息，备注栏缺失的，退回重开！\u003C\u002Fp>\u003Cp style=\"letter-spacing: 0.544px;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;\">\u003Cimg data-backh=\"939\" data-backw=\"546\" data-src=\"https:\u002F\u002Fmmbiz.qpic.cn\u002Fmmbiz_png\u002FcicT6Pe63Ul7wkRMc3gu5zaoUbc45aic1iamXQVRRd85oItbzD1c9b8Dz5AFEmg84UyrPMhyqKs4aFYr9YuhjpoFw\u002F640?wx_fmt=png\" data-type=\"png\" height=\"1269\" style=\"box-sizing: border-box;background-color: rgb(92, 107, 192);border-width: 1px;border-style: solid;border-color: rgb(92, 107, 192);background-size: 22px;background-position: center center;background-repeat: no-repeat;color: rgb(255, 255, 255);width: 100%;visibility: visible !important;\" width=\"800\" data-ratio=\"1.58625\" data-w=\"800\" src=\"https:\u002F\u002Facumencms.oss-cn-shenzhen.aliyuncs.com\u002Fuploads\u002F20220310\u002F1646884547627.png\"\u002F>\u003C\u002Fp>\u003Cp style=\"letter-spacing: 0.544px;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;\">\u003Cbr\u002F>\u003C\u002Fp>\u003Csection data-tools=\"135编辑器\" data-id=\"95679\" data-color=\"#5c6bc0\" style=\"letter-spacing: 0.544px;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;\">\u003Csection>\u003Csection style=\"display: flex;justify-content: flex-start;align-items: flex-end;\">\u003Csection style=\"border-bottom: 4px solid rgb(92, 107, 192);font-size: 22px;border-top-color: rgb(92, 107, 192);border-left-color: rgb(92, 107, 192);border-right-color: rgb(92, 107, 192);\">06\u003C\u002Fsection>\u003Csection data-brushtype=\"text\" style=\"padding-right: 10px;padding-left: 10px;border-bottom: 2px solid rgb(92, 107, 192);text-align: left;letter-spacing: 1.5px;font-size: 16px;\">\u003Cstrong>普通发票没有纳税人识别号的\u003C\u002Fstrong>\r\n                      \u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003Cp style=\"margin-top: 15px;margin-bottom: 15px;letter-spacing: 0.544px;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;\">纸质的普通发票虽然不用勾选确认，但是纳税人识别号一定要填写，否则不能报销。\u003C\u002Fp>\u003Csection data-tools=\"135编辑器\" data-id=\"95679\" data-color=\"#5c6bc0\" style=\"letter-spacing: 0.544px;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;\">\u003Csection>\u003Csection style=\"display: flex;justify-content: flex-start;align-items: flex-end;\">\u003Csection style=\"border-bottom: 4px solid rgb(92, 107, 192);font-size: 22px;border-top-color: rgb(92, 107, 192);border-left-color: rgb(92, 107, 192);border-right-color: rgb(92, 107, 192);\">07\u003C\u002Fsection>\u003Csection data-brushtype=\"text\" style=\"padding-right: 10px;padding-left: 10px;border-bottom: 2px solid rgb(92, 107, 192);text-align: left;letter-spacing: 1.5px;font-size: 16px;\">\u003Cstrong>没有加盖发票专用章\u003C\u002Fstrong>\r\n                      \u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003Cp style=\"margin-top: 15px;margin-bottom: 15px;letter-spacing: 0.544px;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;\">按照规定，发票上只能盖发票专用章，加盖了公章、法人章、财务章、合同章等的发票，不能报销。\u003C\u002Fp>\u003Cp style=\"margin-top: 15px;margin-bottom: 15px;letter-spacing: 0.544px;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;\">\u003Cstrong>\u003Cspan style=\"font-size: 16px;\">注意：\u003C\u002Fspan>\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp style=\"margin-top: 15px;margin-bottom: 15px;letter-spacing: 0.544px;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;\">通过增值税电子发票公共服务平台开具的增值税电子普通发票、增值税电子专用发票，采用电子签名，不用再加盖发票专用章\u003C\u002Fp>\u003Csection data-tools=\"135编辑器\" data-id=\"95679\" data-color=\"#5c6bc0\" style=\"letter-spacing: 0.544px;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;\">\u003Csection>\u003Csection style=\"display: flex;justify-content: flex-start;align-items: flex-end;\">\u003Csection style=\"border-bottom: 4px solid rgb(92, 107, 192);font-size: 22px;border-top-color: rgb(92, 107, 192);border-left-color: rgb(92, 107, 192);border-right-color: rgb(92, 107, 192);\">08\u003C\u002Fsection>\u003Csection data-brushtype=\"text\" style=\"padding-right: 10px;padding-left: 10px;border-bottom: 2px solid rgb(92, 107, 192);text-align: left;letter-spacing: 1.5px;font-size: 16px;\">\u003Cstrong>成品油发票左上角没有“成品油”这三个字的，不能报销。\u003C\u002Fstrong>\r\n                      \u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003Cp style=\"margin-top: 15px;margin-bottom: 15px;letter-spacing: 0.544px;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;\">成品油增值税专用发票、增值税普通发票、增值税电子普通发票左上角没有打印“成品油”字样，说明发票不是通过增值税发票管理新系统中成品油发票开具模块开具的，不能报销！\u003C\u002Fp>\u003Csection data-tools=\"135编辑器\" data-id=\"95679\" data-color=\"#5c6bc0\" style=\"letter-spacing: 0.544px;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;\">\u003Csection>\u003Csection style=\"display: flex;justify-content: flex-start;align-items: flex-end;\">\u003Csection style=\"border-bottom: 4px solid rgb(92, 107, 192);font-size: 22px;border-top-color: rgb(92, 107, 192);border-left-color: rgb(92, 107, 192);border-right-color: rgb(92, 107, 192);\">09\u003C\u002Fsection>\u003Csection data-brushtype=\"text\" style=\"padding-right: 10px;padding-left: 10px;border-bottom: 2px solid rgb(92, 107, 192);text-align: left;letter-spacing: 1.5px;font-size: 16px;\">\u003Cstrong>成品油发票“单位栏”填写错误\u003C\u002Fstrong>\r\n                      \u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003Cp style=\"margin-top: 15px;margin-bottom: 15px;letter-spacing: 0.544px;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;\">成品油发票“单位”栏应选择“吨”或“升”，填写其他单位的，不能报销。\u003C\u002Fp>\u003Csection data-tools=\"135编辑器\" data-id=\"95679\" data-color=\"#5c6bc0\" style=\"letter-spacing: 0.544px;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;\">\u003Csection>\u003Csection style=\"display: flex;justify-content: flex-start;align-items: flex-end;\">\u003Csection style=\"border-bottom: 4px solid rgb(92, 107, 192);font-size: 22px;border-top-color: rgb(92, 107, 192);border-left-color: rgb(92, 107, 192);border-right-color: rgb(92, 107, 192);\">10\u003C\u002Fsection>\u003Csection data-brushtype=\"text\" style=\"padding-right: 10px;padding-left: 10px;border-bottom: 2px solid rgb(92, 107, 192);text-align: left;letter-spacing: 1.5px;font-size: 16px;\">\u003Cstrong>适用税率选择错误的\u003C\u002Fstrong>\r\n                      \u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003Cp style=\"margin-top: 15px;margin-bottom: 15px;letter-spacing: 0.544px;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;\">比如销售货物，却把税率选为6%，这属于不合规发票，退回重开。\u003Cspan style=\"color: #000000;font-size: 16px;letter-spacing: 1.5px;\">\u003C\u002Fspan>\u003C\u002Fp>\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003Csection>\u003Cbr\u002F>\r\n              \u003C\u002Fsection>\u003Csection data-tools=\"135编辑器\" data-id=\"101824\" data-color=\"#5c6bc0\">\u003Csection style=\"margin: 10px auto;text-align: center;\">\u003Csection style=\"display: inline-block;\">\u003Csection style=\"display: flex;justify-content: center;\">\u003Csection style=\"margin-right: -14px;margin-bottom: 5px;width: 13px;height: 13px;background: rgb(92, 107, 192);border-radius: 100%;align-self: flex-end;overflow: hidden;color: rgb(255, 255, 255);\">\u003Cbr\u002F>\r\n                  \u003C\u002Fsection>\u003Csection style=\"padding: 10px;border-radius: 100%;border-width: 1px;border-style: solid;border-color: rgb(92, 107, 192);\">\u003Csection style=\"font-size: 18px;font-weight: bold;letter-spacing: 1.5px;color: rgb(92, 107, 192);width: 40px;height: 40px;border-width: 1px;border-style: solid;border-color: rgb(92, 107, 192);line-height: 40px;border-radius: 100%;\">03\u003C\u002Fsection>\u003C\u002Fsection>\u003Csection style=\"margin-top: 10px;margin-left: -10px;width: 10px;height: 10px;background: rgb(92, 107, 192);border-radius: 100%;overflow: hidden;color: rgb(255, 255, 255);\">\u003Cbr\u002F>\r\n                  \u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003Csection data-role=\"outer\" style=\"letter-spacing: 0.544px;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;\">\u003Csection style=\"margin-right: 8px;margin-left: 8px;letter-spacing: 0.544px;text-align: center;line-height: 27.2px;widows: 1;font-family: mp-quote, -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;\">\u003Cp>\u003Cspan style=\"color: #5c6bc0;\">\u003Cstrong>\u003Cspan style=\"font-size: 16px;\">最新发票开具指南！\u003C\u002Fspan>\u003C\u002Fstrong>\u003C\u002Fspan>\u003C\u002Fp>\u003Cp>\u003Cspan style=\"color: #5c6bc0;\">\u003Cstrong>\u003Cspan style=\"font-size: 16px;\">今天起，开发票就按这个来！\u003C\u002Fspan>\u003C\u002Fstrong>\u003C\u002Fspan>\u003C\u002Fp>\u003C\u002Fsection>\u003C\u002Fsection>\u003Csection data-tools=\"135编辑器\" data-id=\"100778\" style=\"letter-spacing: 0.544px;font-family: mp-quote, -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;\">\u003Csection>\u003Csection data-tools=\"135编辑器\" data-id=\"100778\">\u003Csection style=\"margin: 10px auto;text-align: center;\">\u003Csection style=\"display: flex;justify-content: flex-start;flex-shrink: 0;\">\u003Csection style=\"width: 8px;height: 8px;background: rgb(92, 107, 192);align-self: flex-end;overflow: hidden;\">\u003Cbr\u002F>\r\n                    \u003C\u002Fsection>\u003Csection style=\"margin-bottom: 8px;width: 8px;height: 8px;background: rgb(92, 107, 192);align-self: flex-end;overflow: hidden;\">\u003Cbr\u002F>\r\n                    \u003C\u002Fsection>\u003C\u002Fsection>\u003Csection data-autoskip=\"1\" style=\"margin-top: 1em;padding: 1em;text-align: justify;line-height: 1.75em;letter-spacing: 1.5px;font-size: 14px;color: rgb(92, 107, 192);border-width: 1px;border-style: solid;border-color: rgb(92, 107, 192);\">\u003Csection data-role=\"outer\">\u003Csection data-tools=\"135编辑器\" data-id=\"41173\" data-color=\"#5c6bc0\" style=\"letter-spacing: 0.544px;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;\">\u003Csection style=\"padding-bottom: 2px;display: inline-block;border-bottom: 1.5px solid rgb(92, 107, 192);border-top-color: rgb(92, 107, 192);border-right-color: rgb(92, 107, 192);border-left-color: rgb(92, 107, 192);\">\u003Csection style=\"border-width: 0px;border-style: none;border-color: initial;display: flex;justify-content: flex-start;align-items: flex-end;\">\u003Csection data-original-title=\"\" placeholder=\"1\" title=\"\" style=\"margin-right: 8px;padding: 4px 10px;font-weight: bold;font-size: 16px;color: rgb(255, 255, 255);float: left;line-height: 20px;background-color: rgb(92, 107, 192);\">1\u003C\u002Fsection>\u003Csection data-brushtype=\"text\" style=\"font-weight: bold;\">正常业务的开具指南\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003Csection style=\"margin-top: 15px;margin-bottom: 20px;letter-spacing: 0.544px;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;\">\u003Cimg data-backh=\"3792\" data-backw=\"546\" data-src=\"https:\u002F\u002Fmmbiz.qpic.cn\u002Fmmbiz_png\u002FcicT6Pe63Ul7j438ZGDEuIzv2QzCpZP42MJqYxza7mYDCqKoZBwmL8K5mVCuzdHQKK10aAYbkM3RAQ85z17nRVA\u002F640?wx_fmt=png\" data-type=\"png\" height=\"5160\" style=\"box-sizing: border-box;background-color: rgb(92, 107, 192);border-width: 1px;border-style: solid;border-color: rgb(92, 107, 192);background-size: 22px;background-position: center center;background-repeat: no-repeat;color: rgb(255, 255, 255);width: 100%;visibility: visible !important;\" width=\"800\" data-ratio=\"6.45\" data-w=\"800\" src=\"https:\u002F\u002Facumencms.oss-cn-shenzhen.aliyuncs.com\u002Fuploads\u002F20220310\u002F1646884550162.png\"\u002F>\r\n                    \u003C\u002Fsection>\u003Csection data-tools=\"135编辑器\" data-id=\"41173\" data-color=\"#5c6bc0\" style=\"letter-spacing: 0.544px;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;\">\u003Csection data-tools=\"135编辑器\" data-id=\"41173\" data-color=\"#5c6bc0\">\u003Csection style=\"padding-bottom: 2px;display: inline-block;border-bottom: 1.5px solid rgb(92, 107, 192);border-top-color: rgb(92, 107, 192);border-right-color: rgb(92, 107, 192);border-left-color: rgb(92, 107, 192);\">\u003Csection style=\"border-width: 0px;border-style: none;border-color: initial;display: flex;justify-content: flex-start;align-items: flex-end;\">\u003Csection data-original-title=\"\" placeholder=\"1\" title=\"\" data-num=\"2\" style=\"margin-right: 8px;padding: 4px 10px;font-weight: bold;font-size: 16px;color: rgb(255, 255, 255);float: left;line-height: 20px;background-color: rgb(92, 107, 192);\">2\u003C\u002Fsection>\u003Csection data-brushtype=\"text\" style=\"font-weight: bold;\">特殊业务的开具指南\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003Csection style=\"margin-top: 20px;letter-spacing: 0.544px;text-align: center;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;\">\u003Cimg class=\"rich_pages\" data-backh=\"5460\" data-backw=\"546\" data-s=\"300,640\" data-src=\"https:\u002F\u002Fmmbiz.qpic.cn\u002Fmmbiz_png\u002FcicT6Pe63Ul7j438ZGDEuIzv2QzCpZP42ftibF9a8Lh3C4nnO5F9exSL7Gjg7XU6uhF6tOmPzEZJg6DibMqJIdLDA\u002F640?wx_fmt=png\" data-type=\"png\" height=\"6685\" style=\"box-sizing: border-box;background-color: rgb(92, 107, 192);border-width: 1px;border-style: solid;border-color: rgb(92, 107, 192);background-size: 22px;background-position: center center;background-repeat: no-repeat;color: rgb(255, 255, 255);width: 100%;visibility: visible !important;\" width=\"700\" data-ratio=\"9.55\" data-w=\"700\" src=\"https:\u002F\u002Facumencms.oss-cn-shenzhen.aliyuncs.com\u002Fuploads\u002F20220310\u002F1646884552960.png\"\u002F>\r\n                    \u003C\u002Fsection>\u003Cp style=\"text-align:center;letter-spacing: 0.544px;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;\">\u003Cbr\u002F>\u003C\u002Fp>\u003Csection data-tools=\"135编辑器\" data-id=\"41173\" data-color=\"#5c6bc0\" style=\"letter-spacing: 0.544px;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;\">\u003Csection data-tools=\"135编辑器\" data-id=\"41173\" data-color=\"#5c6bc0\">\u003Csection style=\"padding-bottom: 2px;display: inline-block;border-bottom: 1.5px solid rgb(92, 107, 192);border-top-color: rgb(92, 107, 192);border-right-color: rgb(92, 107, 192);border-left-color: rgb(92, 107, 192);\">\u003Csection style=\"border-width: 0px;border-style: none;border-color: initial;display: flex;justify-content: flex-start;align-items: flex-end;\">\u003Csection data-original-title=\"\" placeholder=\"1\" title=\"\" data-num=\"3\" style=\"margin-right: 8px;padding: 4px 10px;font-weight: bold;font-size: 16px;color: rgb(255, 255, 255);float: left;line-height: 20px;background-color: rgb(92, 107, 192);\">3\u003C\u002Fsection>\u003Csection data-brushtype=\"text\" style=\"font-weight: bold;\">发票开具必知的24个细节\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003Csection style=\"margin-top: 25px;margin-bottom: 15px;letter-spacing: 0.544px;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;\">\u003Cimg data-backh=\"3468\" data-backw=\"546\" data-src=\"https:\u002F\u002Fmmbiz.qpic.cn\u002Fmmbiz_png\u002FcicT6Pe63Ul7j438ZGDEuIzv2QzCpZP42bgylZOKJTv19NVhf487lzk7a7H6zKqlgNRcFkiaEeRBibxS2TRWibXFTg\u002F640?wx_fmt=png\" data-type=\"png\" height=\"1219\" style=\"box-sizing: border-box;background-color: rgb(92, 107, 192);border-width: 1px;border-style: solid;border-color: rgb(92, 107, 192);background-size: 22px;background-position: center center;background-repeat: no-repeat;color: rgb(255, 255, 255);width: 100%;visibility: visible !important;\" width=\"774\" data-ratio=\"1.574935400516796\" data-w=\"774\" src=\"https:\u002F\u002Facumencms.oss-cn-shenzhen.aliyuncs.com\u002Fuploads\u002F20220310\u002F1646884557890.png\"\u002F>\r\n                    \u003C\u002Fsection>\u003Csection style=\"margin-top: 25px;margin-bottom: 15px;letter-spacing: 0.544px;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;\">\u003Cimg data-backh=\"3468\" data-backw=\"546\" data-src=\"https:\u002F\u002Fmmbiz.qpic.cn\u002Fmmbiz_png\u002FcicT6Pe63Ul7j438ZGDEuIzv2QzCpZP421R0VcUpibIorMUl9moTxrZ2hrfwbNlDEBwQnMicsnIdAfdsnxCDtrGoA\u002F640?wx_fmt=png\" data-type=\"png\" height=\"2788\" style=\"box-sizing: border-box;letter-spacing: 0.544px;white-space: normal;background-color: rgb(92, 107, 192);border-width: 1px;border-style: solid;border-color: rgb(92, 107, 192);background-size: 22px;background-position: center center;background-repeat: no-repeat;color: rgb(255, 255, 255);width: 548px;visibility: visible !important;\" width=\"742\" data-ratio=\"3.757412398921833\" data-w=\"742\" src=\"https:\u002F\u002Facumencms.oss-cn-shenzhen.aliyuncs.com\u002Fuploads\u002F20220310\u002F1646884558393.png\"\u002F>\r\n                    \u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003Csection data-tools=\"135编辑器\" data-id=\"92161\">\u003Csection data-tools=\"135编辑器\" data-id=\"92161\">\u003Csection data-role=\"paragraph\">\u003Cp style=\"text-align:left;\">\u003Cbr\u002F>\u003C\u002Fp>\u003Cp style=\"text-align:left;\">\u003Cspan style=\"font-weight: bold;letter-spacing: 0.544px;color: rgb(136, 136, 136);font-size: 12px;font-family: Helvetica, Arial, sans-serif;\">本文来源：\u003C\u002Fspan>\u003Cspan style=\"font-weight: bold;letter-spacing: 0.544px;color: rgb(136, 136, 136);font-size: 12px;\">财务第一教室，税务大讲堂，梅松讲税，财务经理人，税务经理人\u003C\u002Fspan>\u003Cspan style=\"font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.408px; text-align: center;\">                         \u003C\u002Fspan>\u003C\u002Fp>\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003Csection data-role=\"outer\" label=\"Powered by 135editor.com\" style=\"max-width: 100%; white-space: normal; overflow-wrap: break-word !important; box-sizing: border-box !important;\">\u003Csection label=\"Powered by 135editor.com\" style=\"max-width: 100%;overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003Carticle data-author=\"Wxeditor\" style=\"max-width: 100%;overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003Csection style=\"max-width: 100%;overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003Csection data-role=\"outer\" label=\"Powered by 135editor.com\" style=\"max-width: 100%;overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003Csection data-role=\"outer\" label=\"Powered by 135editor.com\" style=\"max-width: 100%;overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003Csection data-role=\"outer\" label=\"Powered by 135editor.com\" style=\"max-width: 100%;overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003Csection data-role=\"outer\" label=\"Powered by 135editor.com\" style=\"max-width: 100%;overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003Csection data-role=\"paragraph\" style=\"max-width: 100%;overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003Csection data-tools=\"135编辑器\" data-id=\"94443\" style=\"max-width: 100%;overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003Csection data-tools=\"135编辑器\" data-id=\"94376\" data-color=\"#ab1942\" style=\"max-width: 100%;overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003Csection data-role=\"outer\" label=\"Powered by 135editor.com\" style=\"max-width: 100%;overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003Csection data-role=\"outer\" label=\"Powered by 135editor.com\" style=\"max-width: 100%;overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003Csection data-role=\"paragraph\" style=\"max-width: 100%;overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003Csection data-role=\"paragraph\" style=\"max-width: 100%;overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003Csection data-role=\"outer\" label=\"Powered by 135editor.com\" style=\"max-width: 100%;overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003Csection data-role=\"paragraph\" style=\"max-width: 100%;overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003Csection data-role=\"outer\" label=\"Powered by 135editor.com\" style=\"max-width: 100%;overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003Csection data-role=\"paragraph\" style=\"max-width: 100%;overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003Csection data-role=\"outer\" label=\"Powered by 135editor.com\" style=\"max-width: 100%;overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003Cp style=\"margin-right: 16px;margin-left: 16px;max-width: 100%;min-height: 1em;font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;letter-spacing: 0.408px;line-height: 1.75em;overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003Cstrong style=\"max-width: 100%;color: rgb(0, 0, 0);font-size: 14px;letter-spacing: 1px;overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003Cstrong style=\"max-width: 100%;overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003Cstrong style=\"max-width: 100%;overflow-wrap: break-word !important;box-sizing: border-box !important;\">沙之星跨境拥有注册公司、记账报税等工商财税业务。如有\u003C\u002Fstrong>\u003C\u002Fstrong>\u003C\u002Fstrong>\u003Cstrong style=\"max-width: 100%;color: rgb(0, 0, 0);font-size: 14px;letter-spacing: 1px;overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003Cstrong style=\"max-width: 100%;overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003Cstrong style=\"max-width: 100%;overflow-wrap: break-word !important;box-sizing: border-box !important;\">需要，可以添加客服小姐姐微信：\u003C\u002Fstrong>\u003C\u002Fstrong>\u003C\u002Fstrong>\u003Cspan style=\"max-width: 100%;letter-spacing: 1px;background-color: rgb(255, 76, 65);color: rgb(255, 255, 255);overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003Cstrong style=\"max-width: 100%;overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003Cspan style=\"max-width: 100%;font-size: 14px;overflow-wrap: break-word !important;box-sizing: border-box !important;\">shazhixing005\u003C\u002Fspan>\u003C\u002Fstrong>\u003C\u002Fspan>\u003Cstrong style=\"max-width: 100%;color: rgb(0, 0, 0);font-size: 14px;letter-spacing: 1px;overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003Cstrong style=\"max-width: 100%;overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003Cstrong style=\"max-width: 100%;overflow-wrap: break-word !important;box-sizing: border-box !important;\">，我们将以专业的态度、贴心的服务，为您定制解决方案。\u003C\u002Fstrong>\u003C\u002Fstrong>\u003C\u002Fstrong>\u003C\u002Fp>\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Farticle>\u003C\u002Fsection>\u003C\u002Fsection>","2022-03-11 03:57:54","2026-07-08 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