What Circumstances Do Enterprises Encounter To Obtain Unqualified Invoices?

In the assessment of enterprise income tax, it is often found that there are invoices in enterprises, such as failure to obtain invoices, incomplete invoice, false invoices (including fake tickets, genuine votes, but inconsistent with the flow).

How to deal with unqualified invoices? I think we should treat them differently.

The nineteenth provision of the tax administration law stipulates that taxpayers and withholding agents shall set up account books in accordance with relevant laws, administrative regulations and the provisions of the competent departments of Finance and taxation under the State Council, and keep accounts according to legal and effective credentials.

Then, what is a valid and valid evidence? The tax organ generally regards invoices as lawful and valid evidence.

Enterprise income

The eighth provision stipulates that the actual expenses related to the acquisition of income, including costs, expenses, taxes, losses and other expenses, shall be deducted when calculating the taxable income.

It can be seen that the substantive provisions of the voucher are stipulated in the tax law, but there is no specific provision for the formal requirements of the voucher.

The twenty-first rule of invoice management stipulates that 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.

In this regard, I believe that the provisions of the invoice management method is standing in the perspective of regulating the financial system of enterprises, as a basis for tax treatment does not seem to be effective.

But this does not mean that the state has neglected the issue of non compliant invoices.

The State Administration of Taxation's opinions on strengthening the management of enterprise income tax (third of the second tax third [2008] 88) stipulate that the invoice that does not conform to the regulations shall not be used as a pre tax deduction certificate.

(1) no invoice has been obtained.

The Circular No. sixth issued by the State Administration of Taxation on the issuance of specific measures for further strengthening tax collection and Administration (tax No. 2009] 114 provides that legal and valid credentials not obtained according to the regulations shall not be deducted before tax.

The author believes that this provision can be a policy basis for tax authorities' daily collection and management, tax assessment and audit.

Article second of the Circular of the State Administration of Taxation on Further Strengthening the management of general invoices (No. 80 of the national tax [2008] No. 80) stipulates that in daily inspections, taxpayers are found to have failed to comply with the prescribed invoices, especially those invoicing the full name of the payment party. Taxpayers are not allowed to use before tax deduction, tax deduction, export tax rebates and financial reimbursement.

(three) obtaining invoices which are inconsistent with the actual contents.

invoice

Method twentieth provides that all units and individuals engaged in production and business activities shall obtain invoices from the receiving party when purchasing goods, accepting services and paying for other business activities.

No change in name and amount may be required when obtaining the invoice.

The first paragraph of article fourth of Document No. 2008 of the state tax issuance [80] stipulates that when collecting money, the payee shall truthfully fill in the invoice, refrain from Invoicing any reason, and do not issue invoices which are inconsistent with the actual contents.

The payer shall not ask for invoices which are inconsistent with the actual contents.

The invoice for changing the name of the purchased goods at the buyer's request shall not be used as a pre tax deduction certificate.

Processing method

Is there any remedy for enterprises after obtaining unqualified invoices? I believe that enterprises do not get the tax deduction before obtaining the invoices, but there are certain cases that should be analyzed in detail.

(1) the invoice was not obtained in the year, but the invoice should be dealt with in two ways in the following year:

First, it is obtained before the settlement is made, that is, the expenses of the enterprise, which did not get the invoice during the year, but it was obtained before May 31st.

The notice of the State Administration of Taxation on certain issues concerning enterprise income tax (State Administration of Taxation Announcement No. thirty-fourth 2011) sixth stipulates that the relevant costs and expenses incurred by enterprises in the current year can not be obtained in time because of various reasons, and the enterprises can calculate the amount of the quarterly income tax on the basis of the book amount. However, when the settlement is paid, the effective certificate of the cost and cost should be supplemented.

Therefore, it can be deducted in the current year before expenditure.

Two is obtained after the settlement.

The expenses incurred by enterprises are not allowed to be deducted in the year and the following year before May 31st, but not allowed to be deducted before tax; but whether the enterprises obtain in the next year is traced to the deduction of the expenses incurred or the deduction of the invoices. The ninth provision of the enterprise income tax law stipulates that the calculation of the taxable income of enterprises should be based on the accrual basis, which is the income and expenses of the current period. Whether they are paid or not, they are regarded as the incomes and expenses of the current period.

Unless otherwise stipulated by the regulations and the competent departments of Finance and taxation of the State Council.

Therefore, it should be deducted from the year in which the expenditure incurred.

At the same time, the Circular of the State Administration of Taxation on the issue of tax treatment on the taxable income of enterprise income (the fifteenth announcement of the State Administration of Taxation on 2012) provides that, in accordance with the relevant provisions of the tax administration law, the enterprises shall find that the actual expenses incurred in the previous year, which are actually deducted from the enterprise income tax in accordance with the tax provisions and are not deducted or deducted, shall be deducted and deducted from the annual calculation of the item after the company makes a special declaration and explanation, but the period for the confirmation of the supplementary compensation shall not exceed 5 years.

Therefore, enterprises should make specific declarations and explanations to the competent tax authorities.

(two) invoice loss

There are detailed provisions on VAT in respect of invoice loss, but there is no specific provision for income tax.

The author believes that the first time the billing party is required to be re issued. If the issuing party cannot reissue, it will require the issuing party to provide proof before the expenditure does occur, allowing the enterprise to deduct the tax before tax.

The tax authorities in some places are clear about this and deserve our reference.

For example, the fourteenth provision of the the Ningxia Hui Autonomous Region Inland Revenue Bureau and the Local Taxation Bureau on the clarifying some issues concerning the management of enterprise income tax stipulates that according to the principle that the enterprise income tax is more important than form, the general invoice (invoice couplet) that has been filled out and has the name of the specified payment unit is lost for the enterprise. If the invoice issuing party can not repeat the invoice, the enterprise shall report to the competent tax authority in writing within 5 working days of the loss, and declare it invalid.

The proof of receipt of a certain invoice issued on a certain date in a certain month is made to the invoice issuing party, indicating the number, unit price, specification, size, amount of invoice, invoice track, invoice code, invoice number, etc. of the invoice unit name, purchase or service, or requiring the invoicing party to provide a copy of the lost invoice or a copy of the bookkeeping Union, which is accounted for after the audit by the competent tax authority.

(three) change of invoice

If the enterprise obtains the invoice is not compliant and has been deducted before tax, is it allowed to change the enterprise? I think it is possible to replace the original non compliant invoice and no longer make tax adjustment.

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