's "Golden Three System" has long been known to 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 make jokes about invoices. Pay more attention to invoice reimbursement. It is very likely that a small flaw will cause a series of problems. These 15 expense invoices can no longer be reimbursed!
Situation 1
● Ordinary invoices without the purchaser's taxpayer identification number or unified social credit code Year 16) Article 1: From July 1, 2017, if the purchaser is an enterprise, when requesting an ordinary VAT invoice, the taxpayer identification number or unified social credit code shall be provided to the seller; the seller shall When issuing ordinary VAT invoices for them, the purchaser's taxpayer identification number or unified social credit code should be filled in the "purchaser taxpayer identification number" column. Invoices that do not meet the regulations shall not be used as tax vouchers. Enterprises referred to by
include companies, unincorporated corporate legal persons, corporate branches, sole proprietorships, partnerships and other enterprises.
Scenario 2
● Filling in invoices whose contents are inconsistent with actual transactions
● According to Article 2 of the Announcement of the State Administration of Taxation on Issues Concerning the Issuance of VAT Invoices (State Administration of Taxation Announcement No. 16 [2017]):
sells When the buyer issues a VAT invoice, the content of the invoice shall be truthfully issued according to the actual sales situation, and shall not fill in the content inconsistent with the actual transaction according to the buyer's request.
Scenario III
● Old invoices printed by the former provincial tax authorities
● According to Article 6 of the Announcement of the State Administration of Taxation on Matters Concerning the Reform of Taxation Organizations (State Administration of Taxation Announcement No. 32 [2018]):
New After the tax agency is listed, the new tax voucher style and invoice supervision stamp will be used. The tax receipts that have been unified by the provincial tax authorities before listing and the invoices that have been supervised by the original provincial tax authorities can continue to be used before December 31, 2018. Continue to use after 31 days.
Circumstance 4
● Invoices that provide freight transportation services without specifying the required information in the remarks column
● According to the Announcement of the State Administration of Taxation on Issues Concerning Stopping the Use of Special Value-Added Tax Invoices for the Freight Transportation Industry (State Administration of Taxation Announcement 2015 Year No. 99) Article 1:
General value-added tax taxpayers provide goods transportation services, using special value-added tax invoices and ordinary value-added tax invoices. Fill in the information and other contents in the remarks column of the invoice. If there is more content, an additional list can be attached.
Scenario Five
● Invoices that provide construction services without specifying the required information in the remarks column
● According to the Announcement of the State Administration of Taxation on Tax Collection and Management Matters Concerning the Comprehensive Implementation of the Pilot Program of Replacing Business Tax with Value-Added Tax (State Administration of Taxation Announcement 2016 Item (3) of Article 4 of the Year No. 23) provides that: For the provision of construction services, when taxpayers issue VAT invoices by themselves or the tax authorities issue VAT invoices on their behalf, they shall indicate in the remarks column of the invoice the county (city, city, etc.) where the construction services occurred. District) name and project name.
In addition, according to Article 5 of the Announcement of the State Administration of Taxation on Several Provisions on the Collection and Administration of Land Value Added Tax after the Change from Business Tax to Value Added Tax (State Administration of Taxation Announcement No. 70 [2016]): VAT invoices obtained from construction and installation services shall indicate the name of the county (city, district) where the construction service takes place and the name of the project in the remarks column of the invoice, otherwise they shall not be included in the invoice.The amount of land value added tax deductible items.
Situation VI
● Invoices for the sale of real estate that are not filled out as required
● According to the "Announcement of the State Administration of Taxation on Tax Collection and Management Matters Concerning the Comprehensive Implementation of the Pilot Program of Replacing Business Tax with Value-Added Tax" (Announcement of the State Administration of Taxation, 2016 No. 23 Item (4) of Article 4 of
: When selling real estate, when the taxpayer issues a VAT invoice by himself or the tax authority issues a VAT invoice on his behalf, the name of the real estate and the property right of the house shall be filled in the column "Name of goods or taxable labor services and services" in the invoice. Certificate number (if there is no real estate property certificate, it can be omitted) The "unit" column fills in the area unit, and the remarks column indicates the detailed address of the real estate. Announcement of the State Administration of Taxation on Issues Concerning the Administration of Tax Collection on the Comprehensive Implementation of the Pilot Program of Replacing Business Tax with Value-Added Tax (State Administration of Taxation Announcement No. 23 [2016]) Article 4(5) stipulates:
For renting out immovable property, the taxpayer shall issue or issue it by himself or herself. When issuing VAT invoices on behalf of the tax authorities, the detailed address of the real estate should be indicated in the remarks column.
Situation Eight
● Unified invoices for used car sales not issued in the new VAT invoice management system
● According to Article 3 of the "Announcement on Several Matters Concerning the Administration of VAT Invoices" (Announcement No. 45 [2017] of the State Administration of Taxation) Regulations:
From April 1, 2018, used car trading markets, used car dealerships, brokerage agencies and auction companies shall issue unified invoices for used car sales through the new VAT invoice management system.
● The "Total Vehicle Price" column of the unified invoice for used car sales of only indicates the vehicle price. A separate VAT invoice shall be issued for other fees charged by the used car trading market, used car dealerships, brokerage agencies and auction companies in the process of handling the transfer procedures.
Situation IX
● Refined oil invoices not issued as required
● According to Article 1 of the Announcement of the State Administration of Taxation on Issues Concerning the Collection and Administration of Consumption Tax on Refined Oil Products (State Administration of Taxation Announcement No. 1 [2018]):
All refined oil invoices must be issued through the refined oil invoice issuance module in the new VAT invoice management system. When issuing refined oil invoices, the following rules should be followed:
1. Correctly select the tax classification code for goods and services. ,
2. The "unit" column of the invoice should select "ton" or "liter", and the "quantity" column of the blue letter invoice is a required item and not "0".
3. After a special invoice for refined oil is issued, in case of returned sales, incorrect invoicing, or sales discount, etc., a special invoice for refined oil in red should be issued in accordance with the regulations.
4. The total amount of refined oil product invoices that can be issued for a product and service tax classification code of a product oil distribution enterprise shall not be greater than the obtained product oil special invoice and customs import consumption tax special payment letter corresponding to the same product and service The total amount of oil products coded by tax classification.
Situation ten
● Foreign trade comprehensive service enterprises use special tax refund invoices as VAT deduction vouchers Announcement of the State Administration of Taxation; No. 35 of 2017) Articles 6 and 7 stipulate:
production enterprises shall first calculate the output tax according to the FOB value of the exported goods and the applicable VAT rate and declare and pay according to the regulations. At the same time, a special VAT invoice (referred to as "special invoice for agency tax refund") with "special use for tax refund on behalf of an agency" in the note column is issued to the comprehensive service enterprise as a voucher for the comprehensive service enterprise to handle the tax refund.
● agent to withdrawSpecial tax invoices shall not be used as VAT deduction vouchers for foreign trade comprehensive service enterprises.
Situation 11
● Invoices without the full name of the payer
● According to " Notice of the State Administration of Taxation on Further Strengthening the Administration of Ordinary Invoices" (Guo Shui Fa [2008] No. 80), Article 8(2) Item Provisions:
Taxpayers who use non-compliant invoices, especially invoices without the full name of the payer, shall not be allowed to use them for pre-tax deduction, tax deduction, export tax rebate and financial reimbursement.
Situation 12
● Invoices without special invoice seals When an invoice is issued, it must be filled out in the order of numbers, filled in with complete items, true in content, clear in handwriting, printed in all pages at one time, with exactly the same content, and stamped with a special invoice seal on the invoice page and the deduction page.
Situation 13
Irregular issuance of invoices for sales, recharge and use of single-purpose cards Article 1: A single-purpose card issuer or card seller shall issue ordinary VAT invoices to card purchasers and rechargers, but shall not issue special VAT invoices.
● When a cardholder uses a single-purpose card to purchase goods or services, the seller of the goods or services shall pay VAT in accordance with the current regulations, and shall not issue a VAT invoice to the cardholder.
● If the seller and the card seller are not the same taxpayer, when the seller receives the sales payment settled by the card seller, it shall issue an ordinary VAT invoice to the card seller, and indicate in the remarks column "Received Prepaid Card Settlement”, special VAT invoices shall not be issued.
Situation 14
● Irregular issuance of invoices for sales, recharge, and use of multi-purpose cards Article 4 stipulates:
The payment institution shall issue ordinary VAT invoices to card purchasers and rechargers, but shall not issue special VAT invoices.
● cardholders use multi-purpose cards to purchase goods or services from special merchants who have signed cooperation agreements with payment institutions. Special merchants should pay VAT in accordance with current regulations, and cannot issue VAT invoices to cardholders.
● When the special merchant receives the sales payment settled by the payment institution, it shall issue an ordinary VAT invoice to the payment institution, and indicate in the remarks column "received the settlement of the prepaid card", and shall not issue a special VAT invoice.
Situation 15
● Insurance institutions collect vehicle and vessel tax and issue VAT invoices without filling in the required information in the remarks column 2016 No. 51) document stipulates:
insurance institutions, as vehicle and vessel tax withholding agents, shall indicate the vehicle and vessel tax information collected in the remarks column of the VAT invoice when collecting vehicle and vessel tax and issuing VAT invoices. Specifically, it includes: insurance policy number, tax period (detailed to the month), the amount of vehicle and vessel tax collected, the amount of late payment fees, the total amount, etc. The VAT invoice can be used as the original accounting voucher for the taxpayer to pay the vehicle and vessel tax and overdue fines.
Note: 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 make jokes about invoices. Pay more attention to invoice reimbursement. It is very likely that a small flaw will cause a series of problems.
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