"Xiao Wang, open this invoice" "Good boss" Invoicing is one of the jobs of many new financial people.
Here, Mr. Grape would like to remind all students that we have to take a look at the invoice before invoicing, and some invoices cannot be issued.
For example, if there is no commercial substance , falsely issuing special VAT invoices will be punished, do you know? [vomiting blood] [spitting blood] [spitting blood]
So what is value-added tax , and what is the commercial substance? Today let's discuss
01 What is VAT?
Value-added tax is the main tax that most financial personnel come into contact with, and it is also one of the most important taxes in our daily declarations.
What is value-added tax? As the name suggests, it means that the value of the product is valued, and the process of value-added must be taxed. The car was sold for 15,000 yuan. This process is the process of value-added goods, and we have to pay taxes on this behavior.
Let’s talk about commercial substance. In general, our company purchases raw materials to manufacture products and sells them to the outside world. In this way, a complete commercial substance is completed. In this case, it is legal and reasonable to issue invoices.
02 Why do some people make false invoices
How is the VAT calculated? Remember, it is based on our income of 15,000 yuan, minus the cost of our purchase of 10,000 yuan, and we calculate the tax based on the value-added amount of 5,000 yuan.
Since value-added tax is calculated in this way, we can deduct our input tax by obtaining the value-added tax invoice, so there are criminals who are eyeing this business. They register some shell companies to make up some fake business for others and then issue invoices to help others deduct taxes.
In this case, if a tax inspector checks a quasi-
, this behavior is a deception to the country, which seriously disrupts the market economic order of , so it has always been the focus of monitoring and crackdown by the tax bureau.
is now in the era of big data. All kinds of data are monitoring your financial data all the time. If the data analysis is abnormal, an alarm will be sent to the tax bureau terminal, and you are likely to be the next audit target.
03 Consequences of False Invoices
False Invoices Will Face Severe Legal Punishments The crime of deducting tax invoices; the crime of falsely issuing invoices] Whoever falsely issues special VAT invoices or other invoices for defrauding export tax refunds or tax deductions shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and shall be sentenced to imprisonment for not more than three years. A fine of not less than 20,000 yuan but not more than 200,000 yuan shall be imposed; if the amount of falsely levied taxes is relatively large or there are other serious circumstances, the person shall be sentenced to fixed-term imprisonment of not less than three years but not more than 10 years, and shall also be fined not less than 50,000 yuan but not more than 500,000 yuan. ;
If the amount of tax falsely levied is huge or there are other particularly serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than ten years or life imprisonment, and shall also be sentenced to a fine of not less than 50,000 yuan but not more than 500,000 yuan or confiscation of property.
Among them, if the amount of false tax is more than 100,000 yuan, it belongs to "the false tax amount is relatively large." (3) The false tax amount is more than 500,000 yuan. If the classmates see it, the act of falsely issuing invoices will really be sentenced. The beginning of my career can't end here.
Next time someone makes up a contract with a few pieces of paper and asks you to invoice, you must be careful.
encountering such a person is either stupid or bad, we must stay away from him.
