Whether The VAT Input Tax Can Be Deducted Under The Three Party Agreement Is A Problem.

The three party agreement VAT input tax should be deducted under the premise of the true occurrence of the business.

A enterprises purchase materials from B enterprises, get the value-added tax invoices issued by B enterprises, and then deduct the corresponding input tax, but when payment is made, the payment is directly paid to C, because A, B and C have signed a three party agreement.

The main contents of the agreement are: as B enterprises owe C enterprises, after three parties agree to A, B and C, the A enterprises will directly call the B enterprises' money to C for repayment.

In this mode of operation, is there any tax risk? Will B enterprises be identified by the tax authorities as false invoices for value-added tax, resulting in a tax deductible for A enterprises? Is B enterprise a false invoices for VAT?

According to the twenty-second provision of the People's Republic of China invoice management regulation, no unit or individual shall have the following false invoices:

(1) issuing invoices for others and for themselves, which are not in conformity with the actual business conditions;

(two) allow others to issue invoices that are inconsistent with their actual business situations for themselves.

(three) introduce other invoices which are inconsistent with the actual business situation.

Therefore, in the light of the business essence of B enterprises, B enterprises do not belong to false invoices for value-added tax, can A enterprises declare tax deduction?

According to the State Administration of Taxation on strengthening the value added tax

The third paragraph of the first paragraph (192) of the national tax [1995] 192 stipulates that taxpayers who purchase goods or taxable services to pay for pportation costs must pay the same amount to the units that sell the certificates of credit and provide labor services before they can declare the deductible input tax, otherwise they will not be deducted.

This clause has been effective since its release in 1995. According to the provisions of the document, A enterprises are not in conformity with the units that purchase the goods and the units that pay the bills, so the value added tax input tax of A enterprises can not be declared to deduct.

In practice, many tax authorities will strictly enforce the law in accordance with this document. If A enterprises deduct the input tax, they will be able to recover value-added tax and related late fees.

However, the provisions of this document are rather harsh and out of date in the current business environment. Can the A enterprises' input tax really not be deducted? The author makes the following analysis.

First, the three party settlement agreement is signed to settle the debt and debt relationship. This act is in conformity with the relevant provisions of the contract law. The fundamental purpose of the document No. 192 of the national tax issuance [1995] 192 is to prevent false invoicing of value-added tax. The whole business process of the A enterprise actually occurs and does not evade taxes and tax evasion. The value added tax chain is not interrupted, and the input tax should be deducted.

Secondly, the three party pfer belongs to the normal way of debt repayment of the enterprise. In essence, the final payee is in line with the collection unit issued on the VAT invoice. The deduction of the VAT input tax in the three party agreement does not violate the document No. 192 of the national tax [1995].

Thirdly, in accordance with the notice of the State Administration of Taxation on the issues concerning the issue of special invoices issued by taxpayers to external value-added tax (2014 No. thirty-ninth of the State Administration of Taxation), it is stipulated that the special invoices for VAT issued at the same time conform to the following circumstances.

1. taxpayers to the drawee party

Sales of goods, or value-added tax, taxable services, taxable services;

2. taxpayers collect the goods sold, the taxable services or taxable services provided to the taxpayers, or obtain the evidence for obtaining sales funds.

3. the relevant contents of the VAT invoices issued by taxpayers to the taxpayers in accordance with the regulations are in conformity with the goods sold, the taxable services or taxable services provided, and the VAT invoices are legally acquired by the taxpayers and issued in their own name.

Therefore, the VAT invoices obtained by the taxpayers are eligible for the VAT deduction tax voucher.

The Announcement No. 39 of 2014 stressed logistics.

The invoice flow is "three in one". After the second payment is made, a certificate of obtaining the sales proceeds is added. It should be understood that the enterprise has the evidence of the three party agreement and the third party's receivables, which can be regarded as the evidence for obtaining the sales amount.

Therefore, I believe that the 39 announcement of the State Administration of Taxation in 2014 has actually incorporated the three party agreement into the scope of the capital flow.

Of course, at present, the tax authorities have recognized the effectiveness of the three party agreement.

Therefore, it is suggested that when taxpayers sign the three party agreement, they first consult the local tax authorities to determine whether they recognize the effectiveness of the three party agreement.

In the current practice, many enterprises have signed the three party agreement to realize the pfer of debt and debt.

Here, I hope that the State Administration of taxation can issue relevant documents to clarify this issue and point out the direction for taxpayers.