With the advancement of all-electric invoices (click here to review: 14 provinces and cities across the country have made it clear! All-electric invoices are here and will come into effect on July 18), the Taxation Bureau is paying more and more attention to the current invoices!
days ago, tax bureaus in many places began to strictly investigate invoices. Caijia Education reminds: Pay attention to invoice compliance. Invoices with problems must not be reimbursed!
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fined 2.84 million! The tax bureau has begun to strictly investigate invoices
Recently, the tax bureau has begun to strictly investigate invoices!
The following figure, the recent announcement of administrative penalty rights and responsibilities of a local tax bureau in recent consecutive pages is basically related to "invoice violation" ~
(a penalty announcement for "invoice violation" for several consecutive pages)
Among them, the penalty is relatively strong, Caijia Education noticed:
On July 11, 2022, a company was fined for "no real business and directly false opening" with other companies!
Invoice is something that all companies will come into contact with, and it is also an inseparable existence in our buying and selling business, providing or receiving services, and other business activities!
With the arrival of "Golden Tax Fourth Period" and "All-electric Invoice", invoice compliance must be an extremely important topic~
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Note! These 11 types of invoices cannot be reimbursed
, false invoice (four streams are inconsistent)
As in the case above, there is no real business, and there is also the return of off-book funds, which is a typical false invoice (plus two sets of accounts)!
falsely issue a special value-added tax invoice, which will not only face a fine, but will also touch the Criminal Law (Article 205):
falsely issue a special value-added tax invoice or other invoices used to defraud export tax refunds or tax deductions shall be sentenced to fixed-term imprisonment of not more than three years or detention, and shall be fined not less than RMB 20,000 and not more than RMB 200,000;
false taxes issued If the amount is large or there are other serious circumstances, he shall be sentenced to fixed-term imprisonment of not more than three years but not more than ten years, and a fine of not more than 50,000 yuan and not more than 500,000 yuan; if the amount of false tax is issued is huge or there are other particularly serious circumstances, he shall be sentenced to fixed-term imprisonment of not more than ten years or life imprisonment, and a fine of not more than 50,000 yuan and not more than 500,000 yuan or confiscated property...
Finance and Education Tips, issuing false value-added tax special invoices is a red line that enterprises must never touch!
. Invoices whose content does not match the actual business
When the seller issues a VAT invoice, the content of the invoice should be issued truthfully according to the actual sales situation, and contents that do not match the actual transaction shall not be filled in according to the purchaser's requirements!
obtains the product inconsistent with the invoice issued, and is suspected of issuing false invoices; once investigated, it will not only be fined by the tax authorities, but also constitute the crime of tax evasion in serious circumstances.
. VAT ordinary invoice without a taxpayer identification number
From July 1, 2017, if the purchaser is an enterprise, when requesting a VAT ordinary invoice, he shall provide the seller with the taxpayer identification number or unified social credit code;
When the seller issues a VAT ordinary invoice for it, he shall fill in the purchaser's taxpayer identification number or unified social credit code in the "Buyer Taxpayer Identification Number" column.
invoices that do not meet the requirements shall not be used as tax certificates. The enterprises referred to in this announcement include companies, non-corporate corporate legal persons, corporate branches, sole proprietorships, partnerships and other enterprises.
. Invoices for printing lists using A4 paper by yourself
General taxpayers can issue special invoices by selling goods or providing taxable services. If a special invoice is issued, the "List of Sales of Goods or Provides Taxable Services" will be issued by the anti-counterfeiting tax control system, and the special invoice seal will be stamped.
5. Invoices with incomplete items filled in invoice notes
Value-added tax invoices that meet the conditions but fail to fill in the information on the note column as required will not be used as a valid tax voucher! Must return and reopen!
invoice notes. Caijia Education compiled it as follows:
) The difference invoice issuance business, the notes column automatically prints the words "difference tax";
) Insurance machine Construct the vehicle and ship tax collection business, and indicate the tax collection information of vehicle and ship tax collection in the notes column;
) Land value-added tax invoice deduction business, and indicate the name of the county (city, district) where the construction service occurred;
) cargo transportation service business, and fill in the departure place, arrival place, vehicle type vehicle Number and cargo information (more contents can be attached with a list);
5) Construction service business, the remark column indicates the name of the county (city, district) where the construction service occurred;
6) rent/sell real estate, the remark column indicates the detailed address of the real estate;
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6, the invoice is stamped with official seal, financial seal, round invoice special seal, etc.
can only be stamped with special seal for invoices. If an invoice is received with official seal, legal person seal, financial seal, contract seal, etc., it cannot be reimbursed and must be returned!
In addition, the IRS's announcement on the style of invoice special seal stipulates that the shape of the invoice special seal is oval, with a long axis of 40mm, a short axis of 30mm, a side width of 1mm, and a red color;
Therefore, the round invoice special seal does not comply with the regulations and cannot be reimbursed!
7. Invoices without coding abbreviation
From January 1, 2018, when taxpayers issue value-added tax invoices (including: special value-added tax invoices, ordinary value-added tax invoices, and electronic value-added tax invoices), the abbreviation corresponding to the product and service tax classification code will be automatically displayed and printed in the "Check or Taxable Labor, Service Name" or "Item" column on the invoice invoice.
8, invoice with incorrect invoice tax rate selection
1 invoices issued incorrectly invoices in the tax rate column cannot be reimbursed, such as 5% tax rate is issued for sales of goods, 9% tax rate is issued for financial services, etc.
9. Invoices with old version of invoice supervision seal printed with old version of invoice supervision seal
After the new tax agency is listed, the new tax ticket style and invoice supervision seal are enabled.
tax tickets that have been uniformly printed by the tax authorities of each province and invoices that have been supervised by the former provincial tax authorities can continue to be used before December 31, 2018;
tax tickets that have been uniformly printed by the State Administration of Taxation will continue to be used after December 31, 2018.
new version of the invoice supervision seal, with the words "State Administration of Taxation" engraved in the middle, with the words "xx Province (city, district) Taxation Bureau" engraved in the middle; the old version engraved in the middle, with the words "xx Province (city, district)" engraved in the middle, with the words "State Administration of Taxation" engraved in the middle.
0. The invoice project name is a general name such as "office supplies, daily necessities". Invoices without specific details
From July 1, 2017, when issuing a special invoice for value-added tax, invoices with names such as office supplies, food, etc. cannot be issued invoices with summary office supplies, food, etc., and must be attached with the "List of Sales of Goods or Provide Taxable Services" issued by the tax control system and stamped with the special invoice seal.
1. Invoices for refined oil failed to issue as required
All refined oil invoices must be issued through the refined oil invoice issuance module in the new VAT invoice management system.
When issuing a refined oil invoice, the following rules should be followed:
) Correctly select the tax classification code for goods and services.
) If the invoice "Unit" column should be selected, the "Quantity" column of the blue invoice is a required item and is not "0";
) After issuing a special invoice for refined oil, if sales return, invoice is incorrect and sales discount occurs, a special invoice for refined oil should be issued in accordance with regulations;
h If sales quantity is involved in the sales quantity due to reasons such as tml1 sales return or invoice error, the corresponding quantity should be filled in the "Information Form for Issuing Red Value-added Tax Special Invoices", and the sales discount should not be filled in the quantity;
) The total amount of oil products that can be issued for a certain commodity and service tax classification code of a refined oil distribution enterprise should not be greater than the total amount of oil products that are corresponding to the special invoice for refined oil and customs import consumption tax payment letter obtained.
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) If the VAT tax exemption provisions are applied to the sales of goods, provision of labor or taxable acts, unless otherwise provided by laws, regulations and the State Administration of Taxation.
) Some of the provisions of the simplified collection policy for VAT are subject to:
✦General taxpayers' single-collective plasma stations to choose simple tax calculation.
✦ Taxpayers will pay VAT at 2% at 3% for sales of old goods according to the simple method.
✦ Taxpayers sell fixed assets they have used and will pay VAT at 2% at a simplified method according to the simplified method.
✦ Note: If you sell your own fixed assets, you can pay VAT at 2% at a reduction of 3%, or you can give up the tax reduction, pay VAT at 3%, and you can issue a special invoice.
) Other circumstances stipulated by laws, regulations and the State Administration of Taxation.
Caijia Education reminder:
For invoice issues, financial personnel must be cautious in reimbursing and use them in a standardized manner, and do not relax at all! At the same time, the boss should also have relevant safety awareness and should not cause greater losses due to temporary benefits.
