Attention! From September, the new VAT invoice policy and the new version of the declaration form have been officially implemented! invoices 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 today. The following content of is very important, please be sure to study it properly.
Important:
New regulations for September invoices!
reminds you again: the tax bureau is strictly investigating! Pay special attention when opening 16% and 10% invoices!
Tax authorities at all levels shall, relying on the invoice data collected in the VAT invoice management system, track and monitor the taxpayer's invoice issuance, and take targeted service and management measures accordingly. For a large number of cases such as the issuance of old tax invoices, it is necessary to analyze and judge.
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 should 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 is received, the name of the product is a general name such as office supplies, and it cannot be reimbursed without specific details!
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 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
has a seal error (financial seal or official seal), vague seal, or no invoice special seal , etc. In this case, it must be returned.
Seven, refined oil invoices cannot be reimbursed without these three words!
Refined oil value-added tax invoices, value-added tax ordinary invoices, and value-added tax electronic ordinary 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 product oil invoice is not issued through the product 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 refined oil invoices must be issued through the refined 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
are not only not reimbursed, but are also suspected of crime.
11. Wrong choice of invoice tax rate cannot be reimbursed!
After receiving the invoice, the accountant must first check whether the tax rate of the invoice is correct, especially the ordinary value-added tax invoice. For example, the tax rate of the ordinary value-added tax invoice for accommodation fee has been issued as a tax-free tax rate.
If the tax rate of the invoice is incorrectly issued, it is an unqualified invoice, which cannot be reimbursed, nor can it be 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 VAT 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 invoicing)
14. Receive a taxi invoice with an old invoice supervisor stamp.
According to the Announcement No. 41 of 2018 of the State Administration of Taxation "Announcement on Matters Concerning the Use of Electronic VAT Invoices", the invoices with the old version of the supervision stamp after December 31, 2018 cannot continue to be used. What does
's new invoice supervision stamp 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 ” 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 code for the tax classification 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 check 7 aspects when receiving invoices!
1. Is the purchaser's "taxpayer identification number" filled in the invoice? 2. Is the tax rate applicable? 3. Is the content of the invoice consistent with the actual business? Fourth, the general opening of office supplies, food and other names of invoices will not work! 5. Those with 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 stamp 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 out on the invoice! 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!
Five kinds of questions and answers that do not need to fill in the taxpayer identification number
1. Do ordinary invoices issued to individuals require the ID number of the other party? The first paragraph of Article 1 of Announcement No. 16 stipulates that if the purchaser is an enterprise, when requesting ordinary VAT invoices , the seller should be provided with the Nasuo person identification numberOr unified social credit code. 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 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 the first paragraph of Article 1 of Announcement No. 16, the ordinary invoices issued after July 1, 2017 are obtained, if the taxpayer is not filled in 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 there is no information on foreign customers, how to fill in the invoice of export enterprises? If the purchaser is a foreign customer, the provisions of Announcement No. 16 do 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 one invoice? Someone said, why can't we do this all the time! I have nothing to say about it, but I just saw a case, and I recommend 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 according to the regulations.
2016: It was found out that your company listed the conference fee of RMB 140,000.00 in the voucher 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 Provide conference services.", the financial person in charge of has confirmed that the fee is a false agreement, and the tax violation evidence has been copied and confirmed by the financial person in charge, so it is determined that the "Conference Fee Agreement" is a false agreement, and the fee is not In line with the requirements of the authenticity of the tax law, according to 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 the 27th of last month. It's not too late to see it before May 31st. After reading the article, go to see if your company has a similar situation. It is true and reasonable to rely on one invoice alone to support the business. If only relies on one invoice for accounting, there will be loopholes and risks in enterprise internal control management and tax management.
must watch before settlement!
Expense reimbursement cannot be accompanied by 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, However, for the behavior of obtaining invoices, the invoices that meet the regulations are the same as other documents. Real and reasonable 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) Item 3 stipulates: strengthen the verification of invoices, and invoices that do not meet the requirements shall not be used as pre-tax deduction credentials;
Article 21 of the "Tax Collection and Administration Law" stipulates that taxpayers must obtain legal and valid invoices when purchasing goods.
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. Taxpayers are not allowed to use for pre-tax deductions, tax credits, export tax rebates and financial reimbursement.
State Administration of Taxation Announcement No. 16 of 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.
Then, what are the main business substantive elements in daily work? Including but not limited to the following situations.
1, physical assets
such as: purchase of 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. Whether the rent invoice has been reviewed and confirmed by the administrative office, 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-value 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 for the travel destination, whether the catering, accommodation, and transportation invoices are 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 is consistent with 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.
Invoice violations have serious consequences! The power of
's "Golden Three System" has long been obvious to all. 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 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 business of the enterprise 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 with
, 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! Let me introduce you to 2019Two major invoice policies in April:
1. The VAT invoice certification will be cancelled, and the certified invoices will be expanded to all general taxpayers Announcement on Policies" How to deal with non-compliant invoices received by
?
1, Re-invoice
The non-compliant invoice obtained by the enterprise cannot be used as a deduction certificate, 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 find 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 licenses according to law, and abnormal accounts 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 related to business activities; (3) Payment vouchers for non-cash payment; (4) Cargo transportation (5) Internal vouchers for goods in and out of the warehouse; (6) Enterprise accounting records and other materials.
Source of this article: Finance First Classroom, Second Brother Taxation, Wuhan Taxation, State Administration of Taxation, Daily Tax News, Third Accounting, China Accounting News, Taxation, Dabai Learning Accounting, Accounting Circles , The accountant's online home is organized and released.
-
-
-
-
-
-
-
-
-
-