Enterprises Can Not Issue Invoices Without Welfare.

With the enhancement of corporate tax awareness, the issue of Taxation will be considered when issuing staff benefits, and some enterprises will fight on invoices.

One situation is that when an enterprise pays benefits, employees are allowed to claim their invoices for reimbursement.

Enterprises believe that such treatment can not only make employees pay less personal income tax, but also allow enterprises to pay less corporate income tax, which is a win-win situation.

But for enterprises, there is no such thing as "win-win".

Originally, the wages paid to employees can be deducted in full, but they can not be paid by invoices.

The eighth provision of the enterprise income tax law stipulates that the actual expenses related to the acquisition of income, including costs, expenses, taxes, losses and other expenditures, are allowed to be deducted when calculating the taxable income.

The pre tax deduction must be based on the principle of authenticity, and any expenditure must be true. No real occurrence can be deducted.

Enterprises can not think that money has gone out, and even if the invoice is real, it is necessary to have a real occurrence.

And the business does not have the real business corresponding to the invoice, so it is not true.

The third circular of the State Administration of Taxation on conscientiously doing a good job in the work of cracking down on illegal activities of invoices in 2011 (No. 25 of national tax [2011]) stipulates that a larger amount and suspected false invoices should be compared with each other.

Employees' reimbursement invoices are mostly invoices related to the production and operation of enterprises, such as office supplies, but obviously employees will not really buy office supplies. Although there is outflow of funds, there is no office supplies to enter, and they are suspected of obtaining false invoices.

In addition, some employees do not exclude the purchase of fake invoices from the street in order to obtain invoices.

That way, the business.

Even bigger.

Another situation is that many businesses will buy shopping cards and shopping cards as welfare items to employees, but invoices are often used as office supplies.

The twentieth provision of invoice management stipulates 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 the fourth paragraph of the Circular of the State Administration of Taxation on Further Strengthening the management of ordinary invoices (No. 80 of national tax [2008]) 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.

Therefore, the invoice which is inconsistent with the actual content will bring tax risk to both the payee and the paying party.

The twenty-second paragraph and second paragraph of the invoice management stipulate that no unit or individual shall have the following defects

Behavior: (1) for others, for themselves, and the actual operation of the business does not match the invoice; (two) let others for their own business and the actual operation of the business does not match the invoice.

The thirty-seventh provision stipulates that in violation of the provisions of the twenty-second and second provisions of the present measures, the illegal revenue shall be confiscated by the tax authorities. If the amount is below 10 thousand yuan, a fine of less than 50 thousand yuan shall be imposed. If the amount exceeds 10 thousand yuan, the fine shall be fined below 50 thousand yuan and 500 thousand yuan; if a crime is constituted, the criminal liability shall be investigated according to law.

Therefore, both the payee and the paying party will be punished.

To sum up, it is a good thing for an enterprise to find benefits for its employees, but never make an article on the invoice so as not to bring tax risks.

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