Invoice is something we have to contact every day. It is an existence that taxpayers cannot do without in their trading business, providing or receiving services, and other business activities. But do you really understand invoices?
These three common invoices are the most powerful vouchers
invoices are exposed to by all companies and individuals, and are also one of the strong evidences for consumers to protect their own rights and interests. What are the types of common invoices?
4 cases where only general invoices cannot be issued 4 situations where
It should be noted that even for real transactions, special invoices cannot be issued in these 4 situations. Only general invoices can be issued. Remember:
(1) Selling goods, providing services to consumers, or taxable behaviors occur.
(2) 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.
(3) part is subject to the simplified collection policy of VAT:
✦General taxpayers' single-collection plasma stations to sell non-clinical human blood.
✦ 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.
(4) Other circumstances stipulated by laws, regulations and the State Administration of Taxation
Note! These 11 types of expense invoices cannot be reimbursed!
Ordinary invoices that only have names, no tax number, and invoice information cannot be reimbursed!
In addition to these, what other expense invoices cannot be reimbursed?
(1) VAT ordinary invoice without taxpayer identification number , cannot be reimbursed!
✦From July 1, 2017, if the purchaser is an enterprise, when you get general ticket , you should provide the seller with the taxpayer identification number or unified social credit code. Invoices that do not meet the requirements shall not be used as tax certificates.
(2) The invoice does not match the actual business. If the purchase is not made directly, it cannot be reimbursed!
(3) Received the invoice with incomplete items filled in the invoice notes column and cannot be reimbursed!
(4) Unstandard invoices stamped with invoice seal cannot be reimbursed! Such as incorrect stamping (the financial seal or official seal is stamped), blurred stamping or not stamped for invoice seal, etc. Can't be reimbursed!
(5) If the tax rate for invoice is incorrect, it cannot be reimbursed!
(6) The invoice of export goods issued by the manufacturer for tax refunds must be made, otherwise it cannot be reimbursed!
(7) Taxi invoices with old version of invoice supervision seal printed cannot be reimbursed.
(8) Invoices without a coded abbreviation cannot be reimbursed!
(9) The general name content of the product name does not have specific details and cannot be reimbursed!
✦ Note: Content that does not match the actual transaction shall not be filled in according to the purchaser's requirements. Issuing false invoices shall not be reimbursed.
(10) The invoice is received with a list attached. It is not issued and printed from the anti-counterfeiting tax control system and cannot be reimbursed.
✦ Note: Printing on A4 paper by yourself is not reimbursed.
(11) There are no three words "refined oil" on the refined oil invoice; the "unit column" and "quantity" columns are filled incorrectly; the invoice invoices in the new system that does not pass the invoice issuance, and all of them cannot be reimbursed!
7 7 are not allowed when receiving the invoice
(1) The invoice does not fill in the purchaser's "taxpayer identification number" and will not work!
(2) Applicable tax rate is incorrect, and it will not work!
(3) The invoice content does not match the actual business and will not work!
(4) Invoices for office supplies, food and other names in general will not work!
(5) If the invoice stamp is not standardized, it will not work!
(6) If you issue an invoice for summary office supplies, food, etc., you must attach the "List of Sales of Goods or Provide Taxable Services" issued by the tax control system, and stamp it with a special invoice seal. If you print it on A4 paper by yourself, it will not work!
✦For example: In a stationery store, I bought some signature pens, notebooks, etc., and the product name, model, and quantity should be printed out on the invoice!
(7) The list of training meetings must be issued by the hotel system or sales system, and the special invoice seal is stamped. The list of other channels is invalid!
20 tax-related risk points for invoices
Under the big data, corporate data information is transparent, especially the existence of Jinsan and Jinsi makes all illegal acts vague. The following 20 tax-related risk points for invoice issuance must be noted:
Risk 1: Use the critical point of exemption to achieve the purpose of false issuance of the seller and inflated costs and expenses, thereby evading the payment of value-added tax and corporate income tax. (Exemption amount of 150,000 yuan a small scale monthly or 450,000 yuan in quarterly)
risk 2: Obtain white slip account, etc. to use other vouchers instead of invoices.
Risk 3: The seller has not arbitrarily invalidated the invoice issued at the same time as required.
Risk 4: The invoice obtained has not been paid or paid in large amounts of cash.
Risk 5: Invoices are issued frequently in the early morning.
Risk 6: Check the issue of invoice issuance between enterprises.
Risk 7: Failed to issue a qualified invoice in accordance with regulations.
Risk 8: The issue of incorrect issuance of tax-free invoices during the epidemic.
Risk 9: The problem of invoice list issuance incorrectly.
Risk 10: The maximum amount invoice situation.
Risk 11: Whether the taxpayer has mismatch in purchase and sales, and there are obvious abnormalities in the purchase and sales items.
Risk 12: Inadequate chain of evidence for large expenses may bring the risk of not being deducted before tax.
Risk 13: Register multiple small-scale taxpayers at the same address to issue invoices, and issue invoices to the public with the same IP address, which is suspected of issuing false invoices.
Risk 14: When the invoice amount is about to reach the critical point of exemption, the invoice is often invalidated, and the proportion of ordinary invoices for VAT is abnormal.
Risk 15: A newly established small-scale taxpayer issuing large invoices in the short term, while the legal representative of or the person in charge is older, has no business ability or even has the ability to live, etc., and is suspected of issuing false invoices.
Risk 16: Check the invoices from the nearest to the far, or it is a warning risk of the source of goods.
Risk 17: The risk of obtaining too many tax invoices.
Risk 18: Risk of agricultural product invoices.
Risk 19: Check the problem of invoice issuing natural persons on behalf of others. Obtain a large number of or large-scale general invoice risk indicators from natural persons.
Risk 20: Special reminder: Obtain invoices for general items such as "consultation fee", "promotion fee", "conference fee", "office products", "food", "materials", "accessories", "labor-friendly products", etc., and pay attention to the tax-related risks deducted before tax.How to check the authenticity of
invoices? Attached with other common questions
If you want to check the authenticity of the invoice, you can directly log in to the national value-added tax invoice verification platform https://inv-veri.chinatax.gov.cn to check the invoice information of special invoices, general invoices, unified invoices for motor vehicle sales and electronic general invoices issued by the new system. Some common questions on invoices:
. Can invoices be stamped with a special financial seal or official seal?
cannot.
2. Is there a time limit for issuing red invoice ?
has no time limit, and you can issue it if you meet the conditions for issuing a red invoice.
3. How should we deal with the general invoice that has obtained a tax rate error?
According to the provisions of the " Invoice Management Measures for the People's Republic of China ", "Invoices that do not meet the regulations shall not be used as financial reimbursement vouchers, and any unit or individual has the right to refuse to accept them."
Therefore, the obtained invoice can be returned to the seller and the seller is required to reissue the correct invoice.
4. If the special invoice for purchasing a house has been deducted, how to issue a red invoice? If the purchaser obtains a special invoice and has deducted it, he can fill in the "Information Form" in the new invoice system. When filling out the "Information Form", he will not fill in the corresponding blue-word special invoice information. The value-added tax amount listed in the "Information Form" should be temporarily transferred from the current input tax amount according to the value-added tax amount listed in the "Information Form". After obtaining the red-word special invoice issued by the seller, it will be used as an accounting voucher together with the "Information Form".
5. Should the red invoice issued by the seller be handed over to the purchaser?
According to relevant regulations, if the purchaser obtains the special invoice and has been deducted, the purchaser will deal with it according to Question 4. The seller can issue a red invoice and needs to hand over the couplet (invoice and deduction couple) corresponding to the special invoice of the red invoice to the purchaser.
Note: If there are no clear provisions in other circumstances, it should be consistent with the "Information Table". If the seller issues the "Information Table", the red invoice does not need to be handed over to the purchaser; if the buyer issues the "Information Table", the red invoice must be handed over to the purchaser.
6. I am a general taxpayer and am ready to transfer registration as small-scale taxpayer. After transferring to a small-scale taxpayer, can you issue value-added tax invoice on your own?
According to relevant regulations, taxpayers who transfer to register can continue to use existing tax control equipment to issue value-added tax invoices, without paying tax control equipment and value-added tax invoices.
transfer registration taxpayer transfer registration date from the underground period, if business transactions occur, shall be issued at the collection rate; if the special invoice type for VAT has been approved before the transfer registration date, the special invoice shall be issued by the VAT invoice management system; if the real estate obtained by the sale of the real estate obtained and the special invoice is required, the tax bureau shall apply for issuance on behalf of the tax bureau in accordance with relevant regulations.
