Ingenious Handling Of Invoices For Special Matters

Invoice for goods with large variety

[q] When taxpayers issue special invoices for value-added tax, how should they make invoices when there are more varieties of goods?

[answer] according to the regulation, the general taxpayer can sell the goods or provide taxable services, and the special invoices can be summarized.

When the special invoice is collected, the list of goods sold or the taxable labor service shall be issued with the use of the anti-counterfeiting tax control system, and the financial special seal or the invoice special seal shall be affixed.

Can the invoice written in handwritten form be deducted before tax?

[q] our company has obtained the invoice of the express company, but has not filled out the name of the company, and the financial personnel have filled it in handwritten form.

Can the real and reasonable expenses in this case be deducted before the enterprise income tax?

[answer] the actual expenses related to the acquisition of income, including costs, expenses, taxes, losses and other expenses, are allowed to be deducted when calculating the taxable income.

Legal and valid credentials not obtained according to the regulations shall not be deducted before tax.

The invoice that does not conform to the regulations shall not be used as a financial reimbursement certificate, and any unit or individual has the right to refuse to accept it.

The invoices shall be issued in strict accordance with the time limit and order of the regulations, and shall be issued in a lump sum and in full by one time, and the company's financial seal or invoice special seal shall be affixed.

Therefore, when Invoicing an invoice, an enterprise must pay attention to its legality when obtaining invoices. It must not claim any invoices which do not conform to the regulations, such as incomplete items, untrue contents, no financial seals or special invoices, etc., and any unit that has not complying with the regulations shall have the right to refuse to accept the invoice or to deduct it before the enterprise income tax.

Can foreign invoices received by enterprises be accounted for?

[q] how do I receive foreign form invoices? Do I need to register with the tax department?

[answer] according to the regulations, the tax related invoices or vouchers obtained by the units and individuals from outside China, if the tax authorities are doubtful about the tax inspection, may require them to provide confirmation certificates of the overseas notarial institutions or certified public accountants, and they can be used as the vouchers for the bookkeeping accounting after they have been audited and approved by the tax authorities.

Therefore, your company can obtain overseas vouchers, but when the tax authorities review, you need to provide confirmation by your company.

How to deal with small and medium-sized invoices in good faith?

[problem] in tax inspection, it is found that a company has obtained several invoices. The enterprise has been included in the cost and has been deducted before the enterprise income tax.

After sending a letter to the tax authorities of the issuing party, we have received a reply to confirm that the business and payment are true. Only the invoice issuing party has issued a "big and small tail" invoice. If the invoice content of the enterprise is consistent with the business and payment amount, will it be necessary to deduct the invoice from the invoicing party before deducting the income tax?

[answer] if a taxpayer has a real paction and a bona fide acquisition invoice, if the tax authorities of the place where the drawer Party's taxpayer is located, the invoice is certified to be the issuing party's own purchase from the tax authority, and the purchaser, the issuing party, the business paction and the receivables are the same party, and the actual paction amount is the same as the amount listed on the invoice, and the invoice obtained will be used as a proof for the deduction before tax.

[question] the court ordered the enterprise to pay the compensation, but could not get the invoice. Could the expenditure be deducted before tax?

[answer] the actual expenses related to the acquisition of income, including costs, expenses, taxes, losses and other expenses, are allowed to be deducted when calculating the taxable income.

Therefore, if the payment of the compensation is related to the production and operation of the enterprise and belongs to the enterprise due to the contract behavior, it can be deducted before tax.

The court decides that the enterprise shall pay the compensation, and the enterprise can deduct the evidence from the receipt issued by the court's judgment document and the payee.

According to the regulations, the value added tax specified in the VAT invoices obtained from the seller or the supplier shall be deducted from the output tax.

However, the input tax of the following items shall not be deducted from the output tax: (1) for the application of simple tax calculation method, non value-added tax items, exemption from value-added tax items, collective welfare or personal consumption of goods purchased, processing repair and repair services or taxable services.

Among them, fixed assets, patented technology, non patented technology, goodwill, trademark, right to work and lease of tangible movable property only refer to the fixed assets, patent technology, non patented technology, goodwill, trademark, right of action and tangible movable property that are specifically used for the above items.

(two) the purchase of goods with abnormal losses and related processing, repair and repair services and pportation services.

(three) the purchase of goods (excluding fixed assets), processing repair and repair services, or pportation services consumed by products and finished products in abnormal losses.

(four) passenger pport services accepted.

(five) motorcycle, motor vehicle and yacht, which are used for consumption tax, except for the means of pport and rental services.

Therefore, the general tax payers who convert the business tax to the VAT can accept the taxable service if they belong to the scope of the permitted deduction and obtain the legal tax deduction certificate, which can deduct the input tax; if the scope of the above mentioned deduction is not deductible.

[problem] our company often has business traveler buying e-airline tickets to reimburse the e-ticket itinerary.

Can this kind of air waybill be regarded as the deduction of invoices before tax?

[answer] according to the regulations, the airline e-ticket itinerary is the payment voucher or reimbursement certificate for passengers to purchase e-tickets, and it has the function of prompting passengers' travel and is included in the scope of tax invoice management.

Public air pport enterprises and air pport sales agent enterprises should use unified printing software to set up itinerary lists when they buy tickets, not to write or use other software packages.

The contents and contents of the printed items should be consistent with the contents of the electronic ticket sales volume. No duplication can be printed, and the authentic way of the traveller's itinerary should be informed.

According to the above provisions, the airline e-ticket itinerary can be used as a payment voucher or reimbursement certificate for passengers to purchase electronic tickets, allowing for deduction before the enterprise income tax.

Can the invoice issued by travel agency be tax free?

[problem] when the employees go abroad to study, the travel agency will arrange the relevant accommodation, etc., can the relevant invoice be issued by the travel agency, can it be paid on the basis of the invoice tax?

[answer] according to the regulations, "the actual expenses related to the acquisition of income, including costs, expenses, taxes, losses and other expenses, are actually deducted from the calculation of taxable income.

The related expenditure refers to the expenditure directly related to the income obtained.

The "reasonable expenditure" in the eighth section of the enterprise income tax law refers to the necessary and normal expenditure that should conform to the routine of production and operation activities and should be included in the profits and losses of the current period or the cost of the assets concerned.

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If a taxpayer is required to provide proof materials, the competent tax authorities shall be able to provide legal evidence to prove their authenticity, otherwise, they shall not be deducted before tax.

The proof material should include: name, location, time, task, payment voucher, etc.