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数电票额度注意事项！

Published at 2024-10-23 12:08:17Viewed 9 times

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出现额度为0

近12个月未使用数电票开票，触发系统定期调减，额度调减为0。

额度调减较多

近12个月开票金额未达到赋额的80%，赋额调整减少为最近12个月开票额最高的一个月的实际开票额。最高的一个月开票额仅为5万元，将被调整为5万元。

定期调整

电子发票服务平台每月自动对试点纳税人总授信额度进行调整。

临时调整

税收风险程度较低的试点纳税人当月开具发票金额首次达到总授信额度一定比例时，电子发票服务平台当月自动为其临时增加一定的额度。

人工调整

试点纳税人因实际经营情况发生变化申请调整总授信额度，主管税务机关依法依规审核未发现异常的，为纳税人调整总授信额度。是指人工调整（找审批）。

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