In recent years, with the intensification of the crackdown on invoices, our fans may have a bottom line awareness of the seriousness of VAT invoices falsely issued!
But to be honest, many people generally think that ordinary invoices generally do not care about taxation, and it is not easy to check! Therefore, in recent years, violations of ordinary VAT invoices have appeared one after another!
It can be seen from these cases today that the footsteps of tax audit seem to be just outside the door!
because the case is very ordinary advertising fees, conference fees, consulting fees and other seemingly perfect invoices and business!
1. What taxation checks now are ordinary invoices!
The following is an audit case of Wuhan Tax Announcement Advertising Company, and advertising fees are no longer safe!
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In fact, I took a closer look at his customers, and there are really no small companies, listed companies, central enterprises, large pharmaceutical companies, car sales companies and other companies. It seems that these big companies also lack expense invoices. Originally, they wanted to make an invoice for advertising expenses and get some money out. I didn't expect that the seemingly safe model was also announced by the taxation!
Second, it is an ordinary invoice again, and the design fee has also been checked one by one! The case on
, read carefully:
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Usually, people generally have impressions like design fees and advertising fees, which seem to be very hidden. I designed a LOGO, made a plan for the company, etc. It looks perfect, but the tax audit pays attention to the evidence, especially the comparison of the evidence of the two sides, the comparison of the personnel information of the two sides, if it is fake, you are fleeing Can't fall!
Third, there are also conference fees that can't be escaped!
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In fact, the conference fee has been checked by the tax key for many years, because the conference fee has the risk of double false issuance of VAT invoices: one is to falsely issue special VAT invoices, and what kind of marketing activities were originally planned The cost of accommodation is only 100,000 yuan, and the catering cost is 50,000 yuan. Many companies may directly ask the hotel to issue a special invoice of 150,000 yuan, which is false invoicing.
also falsely issued ordinary VAT invoices, which is a case like this. I feel that the conference fee can be paid in a larger amount and save trouble, so I can directly issue a conference fee invoice to offset the company's various opaque expenses.
Fourth, is it a serious crime to falsely open a general vote?
In fact, many accountants and small business owners have never been in awe of the law for falsely issuing ordinary invoices! Make up your mind about the provisions of the Criminal Law. The "Amendment to the Criminal Law (VIII)" newly stipulates the crime of falsely issuing ordinary invoices. Combined with judicial interpretations, the false issuance of ordinary VAT invoices reaches 10,000 yuan or the amount of state tax defrauded is 5,000 yuan. Those who have the above shall be convicted and punished; those who falsely issue ordinary invoices of more than 100,000 yuan shall be sentenced to fixed-term imprisonment of not more than two years, criminal detention or public surveillance, and a fine of 20,000 to 200,000 yuan; those who falsely issue more than 500,000 yuan, He shall be sentenced to fixed-term imprisonment of not less than two years but not more than seven years, and shall also be fined 50,000 to 500,000 yuan. The
law is too boring. For example, if you falsely issue an invoice of 10,000 yuan for conference fees, advertising fees, and consulting fees, the tax can be handed over to the judicial authorities to convict you!
Yes, it's a crime! Committing a crime does not mean that you must go to jail, but you need to accept a just trial by the people's court. You may never be able to obtain a seemingly simple certificate from now on: a certificate of no crime! When
saw this, I really realized what it means to take the money of cabbage and do the work of white powder!
5. We strongly appeal to
1 to be an accountant with dignity and bottom-line thinking!
said this, many accountants may complain, the boss asks you to do it, and you can only resign if you don't follow the boss's instructions. In this situation, it is very likely that everyone cares too much about the boss's attitude towards you, especially now the person in charge of the company is also literate, but he just doesn't understand the accounting profession. We all communicate with each other patiently about these financial and tax laws and regulations. I think most bosses I still understand you and support you!
What is bottom line thinking? Not illegal, not illegal! Think about the laws and regulations that may be involved in finance and taxationclear!
2. Strict internal control measures must be formulated for expense reimbursement. For common expense reimbursement, we will give you the following tips:
meeting fees
must have meeting records, preferably photos of the hotel where the meeting was held, and meeting check-in records, etc. , These are not difficult to obtain. There are no previous ones. In the future, you can take the opportunity to improve the internal control with the comrades of administrative personnel. When paying, you must choose to pay to the public.
sometimes really don't be too troublesome. The company that once had a friend is really a meeting fee, but the handling staff chose to buy an invoice for reimbursement from the company for various reasons, and the invoice was a fake invoice.
Advertising fee Advertising fee is firstly required to have an advertising contract, a compliance VAT invoice (now many are actually advertising fees, but the content of the invoice is an information service fee, which is actually escaping the cultural undertaking construction fee), and there must be advertising Released monitoring report, advertising release effect report. These basics must be completed, and don't let the business personnel throw an invoice and come to the finance department for reimbursement!
Labor fee Recently, the labor fee invoice has been strictly checked, and everyone may have heard of it. Any accountant may have received phone calls, , WeChat, , and SMS notifications at any time for labor planning. If the social security is too high, they can handle it. To tell the truth, most of the current plans will have a little irregularity!
According to the tax law, labor dispatch and human resources services can only issue 5% or 6% value-added tax invoices for the difference between deducting wages, five insurances and one housing fund, which is equivalent to only issuing special invoices for management fees. In fact, many labor services Under the pretence that they can issue special invoices to enterprises to deduct taxes and avoid social security risks, there is no doubt that the invoices are false!
not to mention, the above picture, accounting friends who have a similar situation, see for yourself!
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3, try to use corporate payment for corporate business
It can be seen from the recent strict inspection of ordinary invoices. First, the business looks real and compliant. Second, because the people involved in ordinary invoice companies are relatively It is impossible for the management of the company to cover all aspects of the specific business. At least to a certain extent, the public payment can prevent the invoices from being falsely issued and non-compliant!
6. Expenses cannot be reimbursed with just one invoice!
Article 8 of the "Enterprise Income Tax Law" stipulates that reasonable expenditures actually incurred by an enterprise in connection with obtaining income, including costs, expenses, taxes, losses and other expenses, are allowed to be deducted when calculating taxable income.
Of course, the evidence of invoices is also very important. Although the Corporate Income Tax Law does not explicitly limit pre-tax deduction vouchers to invoices, for the behavior of obtaining invoices, invoices that meet the regulations are the same as other materials to prove the authenticity of the business. Reasonable and valid evidence is also indispensable, which is also stipulated in other documents.
"Opinions on Strengthening the Administration of Enterprise Income Tax" (Guo Shui Fa [2008] No. 88) Article 2 (3) 3 stipulates: strengthen the verification of invoices, and invoices that do not meet the requirements shall not be used as pre-tax deduction credentials;
"Tax Article 21 of the Collection Administration Law stipulates that taxpayers must obtain legal and valid invoices when purchasing commodities.
Guoshuifa [2008] No. 80 "Notice of the State Administration of Taxation on Further Strengthening the Management of Ordinary Invoices" No. 8 (2) In the daily inspection, it was found that the taxpayer used non-compliant invoices, especially invoices without the full name of the payer , the taxpayer shall not be allowed to use it for pre-tax deduction, tax credit, export tax rebate and financial reimbursement.
The State Administration of Taxation Announcement No. 16 [2017] "Announcement of the State Administration of Taxation on Issues Concerning the Issuance of VAT Invoices" Article 2 Invoices that do not meet the requirements shall not be used as tax vouchers.
7. Invoice violations have serious consequences! The power of
's "Golden Three System" has long been seen by all, and with the gradual improvement of invoice management, the company's every move is exposed to the eyes of the tax bureau. Therefore, don't joke about invoices. Pay more attention to invoice reimbursement. It is very likely that a small flaw will cause a series of problems.
takes the enterprise to obtain the VAT invoice, needs the taxpayer identification number or the unified social credit code, the purpose is to make the enterprise's purchase and sales business in gold.Comprehensive records are carried out in the three systems.
Due to the uniqueness of the taxpayer identification number or the unified social credit code, the data of the Jinsan system is compared and analyzed to further grasp the relevance of the taxpayer's purchase and sales business, the ratio of costs and expenses, and the rationality of business flow. The business situation has a huge impact. Once there is a problem with
, it may attract the attention of the tax bureau, and eventually lose the big because of the small. The use of tax codes also provides a data source for back-end big data, and further prevents companies from falsely opening and combing tickets.
8. What should I do if I receive a non-compliant invoice?
1, Re-invoicing
The non-compliant invoices obtained by the enterprise cannot be used as deduction vouchers, which will bring losses to the enterprise, so the seller must be asked to re-issue the invoice. The State Administration of Taxation stipulates: If an enterprise should obtain but not obtain invoices and other external vouchers, or obtain non-compliant invoices or other non-compliant external vouchers, if the expenditure is real and has actually occurred, it should be paid before the end of the current year's final settlement period. , requiring the other party to re-issue, exchange invoices, and other external certificates. If the reissued or reissued invoices and other external vouchers meet the regulations, they can be used as pre-tax deduction vouchers.
It is worth noting that the company must find the real seller to exchange the invoice. If the original invoicing party belongs to a third party, and then ask the original invoicing party to issue the invoice, it will violate the authenticity, legality and relevance of the pre-tax deduction certificate. , which cannot be used as a voucher for Company A's pre-tax deduction.
2. Special circumstances that cannot be reissued
In the process of re-issuing, re-issuing, or other external certificates, the company cannot re-issue due to special reasons such as cancellation, revocation, revocation of business license according to law, and abnormal account by tax authorities. For those who issue or reissue invoices or other external vouchers, their expenditures can be deducted before tax after verifying the authenticity of the expenditures with the following materials: (2) Contracts or agreements on relevant business activities; (3) Payment vouchers for non-cash payment; (4) Proof of cargo transportation ; (5) Internal vouchers for goods warehousing and warehousing; (6) Enterprise accounting records and other materials.
