Must see before settlement on May 31st! Invoicing must be implemented in accordance with the new regulations. The accountant must return the invoices that do not meet the regulations immediately, otherwise the loss must be borne by themselves. What should I do if I receive a non-compliant invoice? Let's take a look at the new invoice regulations in 2020 with Dabai today!
The following content is very important, please be sure to study it properly.
Important! 2020 new invoice regulations are here!
is a big plus! Accountants seize the time to learn!
New Deal 1: From February 1st, all small-scale taxpayers can issue their own special votes!
Announcement of the State Administration of Taxation on matters related to the management of VAT invoices
Announcement of the State Administration of Taxation No. 33 of 2019 If it is necessary to issue a special VAT invoice for taxation, it can voluntarily use the VAT invoice management system to issue it by itself. For small-scale taxpayers who choose to issue special VAT invoices by themselves, the tax authorities will no longer issue special VAT invoices for them.
Small-scale value-added tax taxpayers shall calculate the amount of value-added tax payable on the sales for which special value-added tax invoices are issued, and declare and pay to the competent tax authority within the prescribed tax declaration period. When filling in the VAT tax return, the sales volume of the special VAT invoices issued in the current period should be filled in the "VAT tax return" (applicable to small-scale taxpayers) at the levy rate of 3% and 5%, respectively. Column and the corresponding column of “Number of Current Periods” in the 5th column “Sales of special VAT invoices issued by tax authorities without tax”.
6. Article 1 of this announcement shall come into force from October 1, 2019, and articles 2 to 5 of this announcement shall take effect from February 1, 2020. Announcement of the State Administration of Taxation and the General Administration of Customs on Issues Concerning the Implementation of the Administrative Measures for the Customs Import Value-Added Tax Payment Notes "Compared and Deducted" (Announcement of the General Administration of Customs of the State Administration of Taxation [2013] No. 31) Article 2 and Article 6. The Announcement of the State Administration of Taxation on Expanding the Pilot Scope of Small-scale Taxpayers Self-Issuing Special VAT Invoices and Other Matters (State Administration of Taxation Announcement No. 8 [2019]) Article 1 shall be abolished as of February 1, 2020 .
Small-scale self-issued special invoices must pay attention to these 3 points:
(1) All small-scale taxpayers (except other individuals) can choose to use the VAT invoice management system to issue special VAT invoices by themselves.
(2) For small-scale taxpayers who voluntarily choose to issue special VAT invoices by themselves, the tax authorities will no longer issue them on their behalf. It should be noted that small-scale taxpayers in the cargo transportation industry can choose to issue special VAT invoices by themselves according to the principle of voluntariness; taxpayers who do not choose to issue special VAT invoices on their own shall follow the Announcement of the State Administration of Taxation on Issuing (State Administration of Taxation). Announcement No. 55 of 2017 of the State Administration of Taxation, revised and released by the Announcement of the State Administration of Taxation No. 31 of 2018), apply to the tax authority for issuance on behalf of the company. For small-scale taxpayers who voluntarily choose to issue special VAT invoices on their own to sell the real estate they have acquired and need to issue special VAT invoices, the tax authorities will no longer issue them on their behalf.
(3) If a small-scale taxpayer who voluntarily chooses to issue a special VAT invoice by himself sells the real estate obtained by him and needs to issue a special VAT invoice, the tax authority will no longer issue it on his behalf.
New Deal 2: From March 1st, the certification period will be cancelled! After 17 years, the special ticket can also be deducted if it is overdue!
The key contents are as follows:
1. General taxpayers obtain special VAT invoices issued on or after January 1, 2020, special payment forms for customs import VAT, uniform invoices for motor vehicle sales, and electronic general VAT invoices for toll road tolls , cancel the time limit for certification confirmation, audit comparison, and declaration of deduction. That is to say, it is not subject to the requirement of 360-day certification confirmation, auditing and comparison, and the deadline for declaring and deducting; Motor vehicle sales uniform invoice,The toll road toll value-added tax electronic ordinary invoice, even if it exceeds the time limit for certification confirmation, audit comparison, declaration and deduction, can still be determined to deduct the input tax according to regulations. Specific operations of
: You can confirm the use through the province (autonomous region, municipality directly under the Central Government and city under separate state planning) VAT invoice comprehensive service platform after March 1, 2020 (no time limit);
Remarks: January 1, 2017 and later Issuing refers to the date of the special value-added tax invoice, the special payment letter for customs import value-added tax, the unified invoice for motor vehicle sales, and the electronic ordinary value-added tax invoice for toll road tolls.
3. Those who have obtained special VAT invoices, special customs import VAT payment forms, and uniform invoices for motor vehicle sales issued on or before December 31, 2016, and exceeding the time limit for certification confirmation, audit comparison, and declaration and deduction, shall be subject to the national taxation rate. Announcement No. 50 of 2011 of the State Administration of Taxation, Announcement of the State Administration of Taxation No. 36 of 2017, and Announcement of the State Administration of Taxation No. 31 of 2018;
Attention! These 15 kinds of expense invoices can no longer be reimbursed
1. After receiving the ordinary VAT invoice, it is found that there is no taxpayer identification number and cannot be reimbursed!
According to 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. When the
seller issues an ordinary VAT invoice for it, it shall fill in the buyer's taxpayer identification number or unified social credit code in the "Buyer's taxpayer identification number" column.
Invoices that do not meet the regulations shall not be used as tax vouchers.
Second, the invoice received, the name of the product is a general name such as office supplies, no specific details can not be reimbursed!
When the seller 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, and issue an untrue invoice, which cannot be reimbursed.
3. The list of invoices received is printed on A4 paper and cannot be reimbursed! The special VAT invoice received by
has a list, but the list is not issued and printed out from the anti-counterfeiting tax control system, so do not use it for reimbursement.
Fourth, the invoice does not match the actual business, for example, you buy tea, but the office supplies cannot be reimbursed! The goods obtained by
are not the same as the invoices you issued, and it is suspected of false invoices. Such invoices cannot be reimbursed.
5. If you receive an invoice with incomplete items in the remarks column of the invoice, you cannot be reimbursed!
Does
have any invoices that should be filled in but not filled in the remarks column of the invoice, such as: the obtained decoration fee invoice, construction fee invoice, house rent invoice, etc.
6. Irregular invoices received with invoice stamps cannot be reimbursed!
whether there is a seal error (financial seal or official seal), vague seal, or no special seal for invoices, etc. In this case, it must be returned.
7. Refined oil invoices cannot be reimbursed without these three words!
Refined oil value-added tax invoices, general value-added tax invoices, and general value-added tax electronic invoices are printed with "finished oil" in the upper left corner. The second line in the upper left corner of the red-letter invoice for returns will print "Negative sales amount". There is no such requirement for ordinary invoices (roll-type).
8. The "unit column" and "quantity" column of the refined oil invoice cannot be reimbursed!
clearly stated that the "unit" column of the invoice should select "ton" or "liter", and the "quantity" column of the blue-printed invoice is required and not "0". At the same time, Article 21 also clarifies that invoices that do not meet the regulations shall not be used as financial reimbursement vouchers, and any unit or individual has the right to reject them.
9. The refined oil invoice is not issued by the refined oil invoice issuing module in the new VAT invoice management system and cannot be reimbursed! Article 1 of
clearly stipulates that from March 1, 2018, all finished productsOil invoices must be issued through the product oil invoice issuance module in the new VAT invoice management system.
10. Without shopping, direct false invoices cannot be reimbursed! (Completely false invoices) Expense invoices like
not only cannot be reimbursed, but are also suspected of crime.
Eleven, the wrong invoice tax rate cannot be reimbursed! After receiving the invoice,
accountants must first check whether the tax rate of the invoice is correct, especially for ordinary VAT invoices. For example, the tax rate of ordinary VAT invoices for accommodation expenses is tax-free.
If the tax rate of the invoice is incorrectly issued, it is an unqualified invoice, which cannot be reimbursed or used as a tax deduction certificate.
12. Remarks must be made when issuing invoices for export goods for which the production enterprise handles tax rebates!
made it clear that the production enterprises should first calculate the output tax according to the FOB value of the exported goods and the applicable value-added tax rate, and declare and pay the value-added tax according to the regulations. Special VAT invoices for tax refunds are used as vouchers for comprehensive service enterprises to handle tax refunds on their behalf.
Thirteen, shopping with Party A, accepting Party B's invoice through Party A's introduction or agreement with Party A's arrangement. (Accept third-party invoices)
14. Receive a taxi invoice with an old invoice supervision stamp.
According to the Announcement No. 41 of 2018 of the State Administration of Taxation "Announcement on Matters Concerning the Use of Electronic Value-Added Tax Invoices", the invoices with the old version of the supervision stamp cannot continue to be used after December 31, 2018. What does the new invoice supervision stamp of
look like?
's newly launched invoice supervision stamp is oval in shape, the long axis is 3 cm, the short axis is 2 cm, and the side width is 0.1 cm. , the words "State Administration of Taxation" are engraved in the middle, the words "XX Province (region, city) Taxation Bureau" are engraved in the lower ring, and the words "Shanghai Taxation Bureau" are engraved on the lower ring. The font is italic 7 pt, and the printing color is big red. The new version of
is shown in the figure:
15. Invoices without code abbreviations cannot be reimbursed
Special VAT invoices, ordinary VAT invoices, and ordinary VAT electronic invoices dated January 1, 2018 and later, "name of goods or taxable labor services and services" ” or “Item” column must have “abbreviation” next to it, and the “abbreviation” must be correct to be considered as a compliant invoice.
1. There is no abbreviation corresponding to the tax classification code of goods and services in the column "name of goods or taxable labor services, services" or "items" on the invoice face, indicating that the invoice is not issued by the new invoice management system and cannot be collected!
2. The abbreviation corresponding to the tax classification code of goods and services in the column "name of goods or taxable labor services or services" or "items" on the invoice face, there is an error like "*transportation services*+"real estate", even if the tax rate is the same , is also a non-compliant invoice; errors such as "*paper products*+"clothing" are also non-compliant invoices, which cannot be deducted for input tax, nor can they be deducted before tax! Therefore, everyone is required to have a certain grasp of the tax classification and coding table!
underline the key points! Accountants must focus on 7 aspects when receiving invoices!
1. Is the purchaser's "taxpayer identification number" filled in the invoice?
Second, is the tax rate right?
3. Is the content of the invoice consistent with the actual business?
Fourth, it is not acceptable to issue general invoices for office supplies, food, etc.!
5. Irregular invoice stamps will not work!
6. To issue invoices for summary office supplies, food, etc., the "List of Sales of Goods or Provision of Taxable Labor Services" issued by the tax control system must be attached, and stamped with a special seal for invoices. Self-printing on A4 paper will not work!
For example: In the stationery store, I bought some pens, notebooks and bookshelves. The product name, model and quantity must be printed on the invoiceJust print it out!
7. The list of training meetings must be issued by the hotel system or sales system, and stamped with the special seal of the invoice. The list issued by other channels is invalid!
5 types do not need to fill in the taxpayer identification number Q&A
1, for ordinary invoices issued to individuals, do I need the other party's ID number?
16 Announcement No. 1, paragraph 1 stipulates that when the purchaser is an enterprise, when requesting an ordinary VAT invoice, The taxpayer identification number or unified social credit code should be provided to the seller. Therefore, Announcement No. 16 does not apply to the situation of issuing ordinary invoices to individuals.
2. If the purchaser is a government agency or a public institution, do you only fill in the billing name? The first paragraph of Article 1 of Announcement No.
16 clarifies that the term "enterprise" in this announcement includes companies, non-corporate legal persons, corporate branches, and sole proprietorships. Corporations, partnerships and other businesses. Therefore, Announcement 16 does not apply to the issuance of invoices to non-enterprise units in government agencies and public institutions.
3. Can the ordinary invoices without the taxpayer identification number filled in can be reimbursed?
According to the expression in Article 1, paragraph 1 of Announcement No. 16, the ordinary invoices issued after July 1, 2017 are obtained. If the taxpayer is not filled in the ordinary invoices Invoices with identification numbers are non-compliant invoices and cannot be used as tax vouchers for tax-related business, such as tax calculation, tax refund, credit, etc.
4. If foreign customers have no information, how to fill in the invoices of export enterprises?
If the purchaser is a foreign customer, the provisions of Announcement No. 16 shall not apply.
5, roll-type VAT invoices and manual invoices, what should I do if there is no place where the taxpayer identification number can be written?
As long as it is an ordinary VAT invoice and has a column for the purchaser's taxpayer identification number, it shall be implemented according to the provisions of Announcement No. 16 . If there is no column for the purchaser's taxpayer identification number on the invoice, the provisions of Announcement No. 16 shall not apply. Can
be reimbursed with only one invoice? Can
be reimbursed with only one invoice? Someone said, why can't we do this all the time! Having said that, Shi Ono has nothing to say, but I just saw a case, and I suggest everyone to take a look.
Focus on: the verification of corporate income tax, the pre-tax expenses that do not meet the tax regulations have not been adjusted for tax payment according to regulations.
2016: It has been found out that your unit listed the conference fee of RMB 140,000.00 in the voucher No. 31 on March 17, 2016, and signed the "Conference Fee Agreement". In the "Conference Fee Agreement", Party A is the company and Party B is Guangzhou. xx Hotel Co., Ltd., but Article 4 of the "Conference Fee Agreement" states: "...Party B shall pay Party A one-time payment...", and Article 5 states: "...Party A only Provision of conference services.", the person in charge of finance has confirmed that the fee is a false agreement, and the tax violation evidence has been copied and confirmed by the person in charge of finance. Therefore, it is determined that the "Conference Fee Agreement" is a false agreement, and the fee does not meet the According to the provisions of the authenticity of the tax law, according to the provisions of Article 8 of the "Enterprise Income Tax Law of the People's Republic of China" and Article 27 of the "Regulations on the Implementation of the Enterprise Income Tax Law of the People's Republic of China", the taxable income increased by 158,401.89 (18,401.89+ 140,000.00) yuan.
This is a case that was investigated and dealt with on March 27. It is not too late to see it. After reading the article, go to see if your company has a similar situation. It is true and reasonable for to rely on only one invoice to support the business. If only one invoice is used for accounting, there will be loopholes and risks in the internal control management and tax management of the enterprise.
must watch before settlement! Expenses reimbursement cannot be attached to only 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, but for those who can obtainAs far as the behavior of invoices is concerned, the invoices that meet the regulations are the same as other materials, which are valid documents to prove the authenticity and reasonableness of the business, and are also indispensable. This 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 Circular of the State Administration of Taxation on Further Strengthening the Management of Ordinary Invoices No. 8 (2) In the daily inspection, it is found that the taxpayer uses the invoices that do not meet the requirements, especially the invoices without the full name of the payer. Allows taxpayers to use for pre-tax deductions, tax deductions, export tax rebates and financial reimbursement.
State Administration of Taxation Announcement No. 16 [2017] Announcement of the State Administration of Taxation on Issues Concerning the Issuance of Value-Added Tax Invoices Article 2 Invoices that do not meet the requirements shall not be used as tax vouchers.
Then, what are the main business substantive elements in daily work? Including but not limited to the following situations.
1, physical assets
such as: purchasing raw materials, machinery and equipment, office supplies, low-value consumables, gifts, etc., whether there is a warehouse receipt, the receipt and seal of the receipt, whether the approval procedures are complete, whether there is a purchase contract, and whether there is quality Whether the acceptance certificate, the invoice date and the invoice amount correspond to the purchase contract, whether the invoice is issued from a third party, whether the purchase is far from the near and far, and whether the cost and expense ratio obviously exceeds the reasonable level of the industry.
2, rent invoices
Whether the administrative office has reviewed and confirmed the procedures, whether there is a house lease contract, and whether the invoice date and amount are consistent with the lease contract.
3, business entertainment expenses
Reimbursement of business entertainment expenses, whether it has been reviewed and approved by the handler, department manager or even the general manager of the company, and whether there is a consumption list for large invoices. Large-value invoices are important for tax audits. If there is no list, they may be considered false consumption.
4, Travel Expenses
Whether the contents of the travel expense reimbursement form are complete, whether the attached ticket is the ticket for the travel destination, whether the catering, accommodation, and transportation invoices are the invoice for the destination, and whether the list of personnel and personnel matches the number of people dispatched.
5, conference fee
Reimbursement of conference fee, whether there is meeting notice, meeting agenda, list of participants, sign-in form, etc., and whether there are expenses unrelated to the meeting (such as travel expenses). For example, as mentioned in the case, the conference fee is only an invoice and contract, and there is no expense of 140,000 yuan, details, etc., which is definitely not acceptable! Who do you check if you don't have a tax check?
6, salary
Whether there are attendance records, recruitment contracts, whether personal income tax on wages and salaries has been withheld, and whether the amount of wages is consistent with the labor contract and attendance discipline.
7, freight
freight reimbursement, whether there is a freight reimbursement form, whether the origin and destination are consistent with the freight reimbursement form, whether it is transported by vehicles other than the origin and destination, and whether the transportation price fluctuates greatly.
8, fuel fee
Refueling fee reimbursement, whether the reimbursed refueling fee is the company's vehicle, whether there is a vehicle on the company's book, and whether the total refueling fee exceeds the theoretical maximum fuel consumption of the vehicle.
9, utility bills
Utility bills are reimbursed, whether the font code on the invoice matches the font code of the water meter and electricity meter, and whether it is consistent with the company's production capacity. Some companies report that the output is very small, but the utility bills are very high.
After the settlement and settlement, I find that the invoices do not meet the regulations, what should I do?
Enterprises obtain invoices that are not in compliance with regulations (hereinafter referred to as "non-compliant" invoices), such as privately printed, forged, altered, voided, illegally obtained by the issuer, falsely issued, and filled in irregularly (hereinafter referred to as "non-compliant" invoices), as well as those obtained that do not comply with national laws and regulations and other relevant external certificates (hereinafter referred to as "non-compliant other external certificates"), shall not be used asTax deduction certificate.
finds that the pre-tax deduction certificate is not compliant, and promptly asks the other party to reissue or reissue it. For example,
:
Scenario 1: transactions that are not real shall not be used as a pre-tax deduction certificate. Costs that have been deducted need to be transferred out.
Scenario 2: If the expenditure is real and has actually occurred, the other party shall be required to re-issue, exchange the invoice, or other external vouchers before the end of the current year's final settlement period. If the reissued or reissued invoices and other external vouchers meet the regulations, they can be used as pre-tax deduction vouchers. In the process of re-issuing, re-issuing invoices and other external certificates, the counterparty enterprise shall cancel, cancel, have its business license revoked in accordance with the law, or be identified as an abnormal account by the tax authorities and cannot re-issue, re-issue invoices or other external certificates for special reasons. , after the authenticity of the expenditures can be verified by the relevant materials stipulated in Article 14 of Announcement No. 28, the expenditures and allowable pre-tax deductions.
Special reminder: After the settlement period ends, you need to pay attention to these two points in terms of tax treatment!
01. If the enterprise should have obtained invoices and other external vouchers in previous years, and the corresponding expenditures have not been deducted before tax in that year, it shall obtain qualified invoices and other external vouchers in subsequent years or follow the provisions of Article 14 of these Measures. Provide relevant information that can prove the authenticity of its expenditures, and the corresponding expenditures of can be recovered up to the year in which the expenditures occurred before tax deduction, but the recovery period shall not exceed five years.
02. After the settlement and payment period ends, if the tax authority finds that the enterprise should have obtained but failed to obtain invoices or other external certificates, or has obtained non-compliant invoices or other non-compliant external certificates and informs the enterprise, The enterprise shall start from the date of being notified. Re-issue or re-issue invoices and other external vouchers that meet the regulations within 60 days. Among them, if the other party cannot re-issue, re-invoice or other external vouchers due to special reasons, the enterprise shall provide relevant materials that can verify the authenticity of its expenditure within 60 days from the date of notification. If an enterprise fails to reissue or reissue a qualified invoice or other external voucher within the prescribed time limit, and fails to provide relevant materials to prove the authenticity of its expenditure, the corresponding expenditure shall not be deducted before tax in the year in which it occurs.
Invoice violations have serious consequences! The power of
's "Golden Three System" has long been obvious 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.
takes the taxpayer identification number or the unified social credit code as an example for enterprises to obtain value-added tax invoices. The purpose is to make a comprehensive record of the purchase and sale of enterprises in the Jinsan system. 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 correlation of the taxpayer's purchase and sales business, the ratio of costs and expenses, and the rationality of business flow, etc. Business conditions play a huge role.
Once there is a problem in a link, it may attract the attention of the tax bureau, and ultimately 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.
is careful about reimbursement, standardize the use of invoices, and don't relax! What should I do if
receives 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 re-issued
In the process of re-issuing, re-invoicing, and 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. , re-invoices, or other external vouchers, the expenditure can be deducted before tax after the authenticity of the expenditure can be proved by the following materials: (2) contracts or agreements related to business activities; (3) payment vouchers for non-cash payment; (4) cargo transportation Proof materials; (5) internal vouchers for goods warehousing and delivery;
(6) corporate accounting records and other materials.
Source: Dabai Xue Accounting
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