Big news! Starting from October, ordinary invoices will also be strictly investigated! There must be no only one invoice for expense reimbursement!
In recent years, as the invoice crackdown has become increasingly severe, our fans may have a bottom line awareness of the severity of false invoices for value-added tax !
But to be honest, many people generally believe that taxation is generally not managed by ordinary invoices, and it is not easy to check! Therefore, violations of ordinary VAT invoices have occurred one after another in recent years!
These cases today show that the steps of tax audit seem to be outside the door!
Because the case is very ordinary advertising fees, conference fees, consultation fees, etc., which seem perfect invoices and business!
1. What taxes are checking now is ordinary invoices!
Below is a case of inspection of advertising companies in Wuhan Taxation Announcement, and advertising fees are no longer safe!
(click the picture to enlarge)
In fact, I looked at his customers carefully and found that there are really no small companies, listed companies, central enterprises, large pharmaceutical companies, automobile sales companies and other companies. It seems that these large companies also lack fee invoices. They originally wanted to make an advertising invoice to reimburse them and get some money, but they didn't expect that the seemingly safe model was also announced by the tax authorities!
2. It’s another ordinary invoice, and the design fees have been checked one by one!
case, carefully read:
(click the picture to enlarge)
Usually, everyone generally thinks about design fees and advertising fees, which look very hidden, and even thinks: Even if the tax checks, I will create a design and a logo, and I have done some planning for the company, which looks perfect, but tax audits focus on evidence, especially the comparison of evidence from both parties and the comparison of personnel information between the two parties. You can't escape if you fake it!
3. There is no way to escape the meeting fee!
(click the image to enlarge)
In fact, the conference fee has been verified by taxation for many years, because the conference fee has a double risk of issuing VAT invoices: one issuing a special value-added tax invoice for false invoices. The original marketing activity is that the accommodation fee is only 100,000 yuan, and catering is 50,000 yuan. Many companies may directly ask hotels to issue a special invoice of 150,000 yuan, which is a false invoice.
is also a false VAT invoice, which is a case. I feel that the amount of the conference fee can be larger and save trouble. I will directly hold the conference fee invoice to offset the company's various opaque expenses.
4. Is the crime of false general tickets serious?
In fact, many accountants and small business owners have never had any legal respect for false invoices! Let’s make up for the provisions of the Criminal Law. The "Amendment to the Criminal Law (Eight)" newly stipulates the crime of issuing ordinary invoices in falsely. Combined with judicial interpretation, if the falsely issued a general invoice of value-added tax amount reaches 10,000 yuan or causes the national tax to be cheated, he should be convicted and punished; if the falsely issued a general invoice of more than 100,000 yuan, he shall be sentenced to fixed-term imprisonment of not more than 2 years, detention or control, and shall be fined 200,000 to 200,000 yuan; if the falsely issued a general invoice of more than 500,000 yuan, he shall be sentenced to fixed-term imprisonment of not less than 2 years and not more than 7 years, and shall be fined 500,000 to 500,000 yuan.
The law is too boring. For example, if you issue a 10,000 yuan invoice for conference fees, advertising fees, and consultation fees, the tax can be transferred to the judicial authorities for conviction!
Yes, it's a crime! Crime does not mean that you must be in prison, but you need to accept the just trial of the People's Court. You may never be able to obtain a seemingly very simple proof from now on: no proof of illegal crimes!
5. Strongly call on
1. Be dignified and have bottom-line thinking when doing accounting!
says this, many accountants may complain that the boss asks him to do it, and if he doesn’t do it according to the boss, he will have to quit his job.This situation is likely because everyone is too concerned about the boss’s view of your attitude towards you, especially now that the company’s heads are also educated, but they don’t understand the accounting major. Everyone communicates with these financial and tax laws patiently. I think most bosses still understand you and support you!
What is bottom-line thinking? No violation of the law, no violation of the rules! Think clearly about the illegal and irregularities that may be involved in finance and taxation!
2. Strict internal control measures must be formulated for expense reimbursement. For common expense reimbursement, please give you the following tips:
Meeting fee
must have a meeting record, preferably there are photos of the hotel held at that time, meeting sign-in records, etc. These are not difficult to obtain. If not before, you can take the opportunity to improve the internal control with the administrative personnel comrades in the future. When making payment, you must choose to pay to the public.
Sometimes I really don’t think it’s troublesome. A friend’s company once had a meeting fee, but the staff chose to buy invoices for reimbursement for the company for various reasons, and the invoice was a fake invoice.
advertising fee
advertising fee release first requires an advertising contract, a compliant value-added tax invoice (most of the essence is advertising fees, but the invoice content is information service fees, which is actually evading cultural undertaking construction fees), and there must be monitoring reports for advertising releases and advertising release performance reports. These most basic things must be done. Don’t let the business staff throw invoices and come to the Finance Department to reimburse them!
Labor fee
Recently, labor fee invoices are strictly investigated, and everyone may have heard of it. Any accountant may receive calls, WeChat or SMS notifications at any time to plan labor. They can handle the social security that is too high. To be honest, most of these plans currently have some violations!
According to the tax law, labor dispatch and human resources services can only issue a 5% or 6% value-added tax invoice for the difference between deducting wages and five insurances and one fund, which is equivalent to only issuing special invoices for the management fee. In fact, many labor companies are under the banner that they can not only deduct taxes and avoid social security risks for enterprises, but they are undoubtedly fictitious invoices!
will not be mentioned. In the picture above, accountants who have similar situations, please read it yourself!
(click the picture to enlarge)
3. Try to use corporate payments for corporate business
Recent strict inspection of ordinary invoices can be seen. First, the business looks real and compliant. Second, because ordinary invoice companies involve more people, the management of the specific business company cannot cover everything. At least to a certain extent, the invoices are not allowed to be false and non-compliant!
6. Fees reimbursement cannot be accompanied by only one invoice!
Article 8 of the Enterprise Income Tax Law stipulates that reasonable expenses actually incurred by an enterprise related to the income acquisition, including costs, expenses, taxes, losses and other expenses, shall be deducted when calculating the taxable income.
Of course, the evidence of invoice is also very important. Although the Enterprise Income Tax Law does not clearly limit the pre-tax deduction voucher as an invoice, for the act of obtaining invoices, invoices that meet the requirements are valid vouchers that prove the business real and reasonable, and are also indispensable, and this is also stipulated in other documents.
"Opinions on Strengthening the Management of Enterprise Income Tax" (GuoShefa [2008] No. 88) Article 2, (3) stipulates: Strengthen invoice verification, invoices that do not meet the regulations shall not be used as pre-tax deduction certificates;
"Tax Collection and Administration Law" stipulates that taxpayers must obtain legal and valid invoices for purchase of goods.
Guotaofa [2008] No. 80 "Notice of the State Administration of Taxation on Further Strengthening the Management of Ordinary Invoices" (8) In daily inspections, taxpayers shall not be allowed to use pre-tax deductions, tax deductions, export tax rebates and financial reimbursement.
Announcement of the State Administration of Taxation No. 16 of 2017, "Announcement of the State Administration of Taxation on Issuing Value-added Tax Invoices" Article 2 of the 2nd invoices that do not comply with the regulations shall not be used as tax certificates.
7. The consequences of invoice violations are serious!
The power of the "Golden Three System" has long been obvious to everyone. With the gradual improvement of invoice management, the every move of the company has been exposed to the legal eyes of the tax bureau. Therefore, don't joke about invoices. Pay more attention to invoice reimbursement, as a small flaw may cause a series of problems.
Take the enterprise to obtain a VAT invoice, which requires taxpayer identification number or a unified social credit code, and the purpose is to enable the enterprise's purchase and sales business to be comprehensively recorded in the Jinsan system.
Because the taxpayer identification number or unified social credit code is unique, it plays a great role in comparing and analyzing the data of the Jinsan system to further understand the relevance of taxpayers' purchase and sales business, cost-based ratio, and rationality of business flow. Once there is a problem with
, it may attract the attention of the tax bureau and eventually lose the big picture due to small losses. The use of tax code also provides a data source for backend big data, further preventing enterprises from false issuance and package tickets.
8. How to deal with receiving non-compliant invoices?
1. Replenish invoices
The non-compliant invoice obtained by the enterprise cannot be used as a deduction certificate, which will cause losses to the enterprise. Therefore, the seller must contact the seller to issue the invoice again.
The State Administration of Taxation stipulates that if an enterprise should obtain but fail to obtain invoices, other external vouchers, or obtain non-compliant invoices, or other external vouchers, if the expenditure is true and actually occurred, it shall require the other party to issue invoices, exchange them or other external vouchers before the end of the reconciliation and settlement period of the year. If the invoices after reissue or replacement of
and other external vouchers meet the requirements, they can be used as pre-tax deduction vouchers.
It is worth noting that enterprises must find the real seller to exchange for invoices. If the original invoice party is a third party and then find the original invoice party to issue invoices, it violates the principles of authenticity, legality and relevance of the pre-tax deduction voucher and cannot be used as a pre-tax deduction voucher for Company A.
2. Special circumstances that cannot be reissued
. In the process of reissuing, reissuing invoices, and other external vouchers, if an enterprise cannot reissue, reissue invoices, or other external vouchers due to special reasons such as cancellation, revocation, revocation of business licenses in accordance with the law, and being recognized by the tax authority as an abnormal household, the tax authorities may verify the authenticity of the expenditure, and the expenditure is allowed to be deducted before tax:
(1) cannot be reissue, Proof of information for the reasons for replacing invoices and other external vouchers (including industrial and commercial cancellation, institutional revocation, inclusion in abnormal business owners, bankruptcy announcements, etc.);
(2) contracts or agreements for related business activities;
(3) payment vouchers for non-cash payments;
(4) Proof of goods transportation;
(5) Internal vouchers for goods entering and leaving the warehouse;
(6) Enterprise accounting records and other information.
In addition to the necessary patience and carefulness of financial work, the most important thing is to have clear responsibilities, clear processes, and clear
. Nearly perfect company financial process manual
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Source: Taxation, Erge Taxation, Zhongzhi Finance and Taxation Think Tank, Accounting Say
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