Consequences Of Issuing VAT Invoices Beyond The Scope Of Operation

A company is a business enterprise, engaged in equipment sales business, as a general taxpayer. A company also provides maintenance service to the outside world, but the business scope of its business license does not include maintenance. Can the A company provide repair services to the general taxpayer customers directly to issue VAT invoices? Can the customer's special invoices be deducted?

The fifteenth article of "invoice management measures" stipulates that units and individuals who need to receive and purchase invoices shall carry out the procedures for receipt and purchase of invoices to the competent tax authorities in accordance with the tax registration certificate, the owner's identity certificate, and the stamp of the special invoice for the invoice made by the tax authorities of the State Council. The competent tax authorities shall, according to the business scope and scale of the purchasing units and individuals, confirm the types and quantities of the invoices purchased and the ways of purchasing them, and issue invoices and purchase books within 5 working days.

The twenty-fourth provision stipulates that any unit or individual should use invoices in accordance with the provisions of invoice management, and shall not have the following acts: (four) expand the scope of invoices;

The thirty-fifth provision stipulates that in violation of the provisions of these measures, one of the following circumstances shall be ordered by the tax authorities to make corrections, and a fine of not more than 10 thousand yuan shall be imposed; and where the illegal gains are confiscated: (five) the scope of the invoice shall be expanded;

According to the above provisions, the invoice received by the A company from the tax authorities can only be issued within the scope of its business, and can not be issued beyond the scope of business. If the invoice exceeds the scope of operation, the tax authorities may impose a fine of not more than 10 thousand yuan and confiscate the illegal gains.

A company is engaged in maintenance service beyond its scope of operation. It belongs to the situation that "the taxpayer has purchased the invoice but temporarily obtains the business income beyond the scope of the invoices invoiced". According to the second provision of the State Administration of Taxation on strengthening and standardizing the work of the tax authorities on behalf of the general invoice, the company A may apply to the competent tax authorities for an ordinary invoice for the second provision of the second circular. Matters needing attention are: in some places, the State Taxation Bureau stipulates that the general taxpayer shall not substitute for ordinary invoices. For example, the seventeenth regulation of the Qingdao Municipal State Administration of Taxation on behalf of general invoices (Qingdao Municipal State Taxation Bureau Announcement No. eighth 2014), the general taxpayer of value-added tax shall not apply for the replacement of ordinary invoices.

According to the fifth provision of the State Administration of Taxation on Issuing the notice of the tax authorities on behalf of the administrative measures for the VAT invoices (Trial Implementation) (No. 153 of the national tax [2004]), the taxpayers mentioned in these Measures refer to the taxpayers who have already handled the tax registration, including the individual proprietors, and other special invoices that can be used for the VAT to be established by the State Administration of taxation. As well as the Circular of the State Administration of Taxation on cancelling the qualification of anti counterfeiting tax control enterprises (National Tax Letter No. 2004] No. 823): any enterprise that has been recognized as a general taxpayer can use the value added tax anti-counterfeiting tax control system, and the special invoice for value-added tax must be issued through the anti-counterfeiting tax control system.

As a general taxpayer, A can not apply to the competent tax authorities to apply for VAT invoices. It must issue special invoices for value added tax on its own.

According to the twenty-first provision of the Provisional Regulations on value added tax, taxpayers selling goods or taxable services shall issue special invoices for value-added tax to purchasers seeking special invoices for value-added tax, and separately specify sales volume and output tax on special invoices for value-added tax.

If a company receiving maintenance services asks A to issue a special invoice for value-added tax, and the maintenance service provided by A is not a tax-free item, A company shall issue a special invoice for value added tax to it. If A company makes its own VAT invoice to the enterprise, it must belong to the scope of the expansion invoice.

How to solve this contradiction? According to the regulations on the administration of registration of companies, if the business scope of A company has changed, it should apply for registration of change within 30 days from the date of the change of resolution or decision. At the same time, according to the fourteenth provision of the rules for the implementation of the tax collection and management measures, the contents of the tax registration of taxpayers shall be changed within 30 days from the date of registration of alteration by the administrative organs for Industry and commerce or other organs.

As a result, the scope of operation of A company has changed. After changing the procedures of industrial and commercial registration and tax registration, A company can issue special invoices for value added tax on its own.

However, if A company is only undertaking temporary maintenance business and does not plan to engage in the business for a long time, some tax authorities should take the caliber of the business as a means to reduce the formalities of business transactions: if the tax rate of the business beyond the scope of business is the same as the tax rate within the scope of operation, if the business is a temporary business, the enterprise may issue its own special invoices for value-added tax, such as regular business, and the enterprise shall issue a change of business scope before it can be issued. However, there are also tax authorities that require enterprises to issue special invoices for value-added tax beyond the scope of business. They must issue special VAT invoices before changing the scope of business.

If A company has not changed its business scope, because the sales equipment tax rate is consistent with the maintenance service tax rate, it has already issued a VAT invoice to the receiving labor party. Does the special invoice belong to the invoice which does not meet the requirements, and the input tax can not be deducted from the output tax?

The notice of the State Administration of Taxation on the issue of taxpayers' issue of special invoices for external value-added tax (state tax administration Announcement No. thirty-ninth of 2014) stipulates that taxpayers evade tax by adding tax on value-added tax. However, when issuing VAT invoices at the same time, it does not belong to the special invoices for VAT invoicing externally:

1. Taxpayers sell the goods to the drawee taxpayers or offer value added tax. Labour services And taxable services;

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

Three. Taxpayer According to the regulations, the relevant contents of the special invoices for VAT issued to the drawee taxpayers are in conformity with the goods sold, the taxable services or taxable services provided, and the VAT invoices are lawfully obtained by the taxpayers and issued in their own name.

The VAT invoices that the taxpayers have obtained in accordance with the above circumstances may be used as tax deduction certificates for value-added tax to deduct the input tax.

According to the above provisions, the value added tax is used exclusively. invoice It is also legally obtained by the A company and issued in the name of its own, and the VAT invoices received by the maintenance labor party are in line with the three provision in the thirty-ninth announcement of the State Administration of Taxation, and the labor service providers can be deducted according to the regulations. The invoices issued by the State Administration of Taxation in 2014 are the same.