Financial Personnel Must See Cases: Do Not Open Casually.

A chain Limited by Share Ltd in Shenzhen (hereinafter referred to as the company) is a large chain business enterprise, the internal control system is relatively sound, internal management is more standardized, but it is because the invoice is not strict, and the tax authorities impose a fine of 210 thousand yuan in accordance with the law.

The State Administration of Inland Revenue inspection bureau of Futian District (hereinafter referred to as the State Administration of Taxation of Futian District) has received a qualitative letter from the Inspection Bureau of the State Administration of Taxation of the Guiyang Municipality (hereinafter referred to as the Inspection Bureau of Guiyang State Administration of Taxation), saying that a chain Limited by Share Ltd in Shenzhen has issued a false invoice.

The company is a regular large commercial enterprise. Why do we falsely set up VAT invoices?

Futian District State Administration of Taxation Inspection Bureau conducted an inspection on this. It was found that in May 2011, a customer bought a batch of mobile phones in the company's shopping malls, paid the money with personal bank cards and took the goods directly from the company. After the paction was completed, the company did not request the company to make invoices on the spot.

In June, another person who claimed to be a member of Jiangmou appeared in the shopping mall of the company. He held the computer small ticket bought by customers in May, and a copy of the letter of attorney issued by a trade limited company in Guizhou, a photocopy of the business license of the enterprise legal person and a photocopy of the tax registration certificate.

After checking the above information, the company issued three VAT invoices to a trading company in Guizhou according to the requirements of Jiangmou, and the total value tax amounted to 2 million 900 thousand yuan. Subsequently, a trade limited company in Guizhou set up three VAT invoices to deduct the tax amount of 420 thousand yuan.

The problem lies in the three invoices which were subsequently supplementing, and verified by the Inspection Bureau of the State Administration of Taxation of Guiyang. The business of a trading company in Guizhou is to obtain special invoices for value-added tax and deduct the input tax when there is no cash flow and no actual paction of goods, which violates the relevant laws and regulations.

Therefore, the above 3 VAT invoices are identified as false value added tax by the Guiyang Municipal Taxation Bureau.

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In view of the above situation, the Futian District State Administration of Taxation Inspection Bureau has made a careful verification of the relevant conditions of the above 3 VAT invoices issued by the chain business enterprise, and confirmed that the 3 VAT invoices issued by the company to a trade limited company of Guizhou belong to the separate invoice of the invoice and the goods, violating the invoice management regulations, causing the other units or individuals not to pay or pay less taxes.

In accordance with the "People's Republic of China invoice management measures", it imposed a fine of 210 thousand yuan on administrative penalties.

Special invoices for value-added tax are enterprises

Important voucher.

In order to obtain special invoices for value-added tax, criminals will do anything to help criminals. If an oversight occurs in the management of invoices, the criminals will be able to take advantage of it.

The lawless elements in this case are just using the loopholes of the retail enterprises to check the consistency between the drawee and the paying party when invoicing the invoice, and cheat the mall to issue the voucher special invoice which is not true for the drawee.

In view of the problems found by the tax authorities during the inspection, the company's shopping malls were reworked.

The relevant provisions of special invoices have strengthened the management of payment settlement, and formulated a series of relevant provisions, including sales exceeding a certain amount, which must be settled through public accounts, the VAT invoices must be consistent with the payment parties, and so on, so as to reduce the risk of tax risk in the internal management of enterprises, thus eliminating the recurrence of fraudulent invoices.

The tax authorities hint: this case has certain universality. Maybe you will encounter such a situation in your life: when you shop in some large supermarkets, some people will ask you for small shopping tickets when you go out.

After obtaining the small ticket, they invoke the shopping mall and sell the invoice to the enterprises in need.

This reminds retail companies to pay attention to the consistency between the drawee and the drawee when issuing large invoices, and be vigilant for taking a small number of tickets or obviously failing to meet the requirements of commercial normal invoices.

At the same time, it also appeals to consumers not to give deserted small ticket to strangers, so as not to give criminals a chance.

Xiao Chen's tax reminders (an enterprise experience): because of the twenty-first provision of the Provisional Regulations on value added tax in People's Republic of China, a special VAT invoice shall not be issued for selling goods or taxable services to consumers.

Therefore, if you use POS card and online payment, you need to issue special invoices for value-added tax. You need to provide the corresponding power of attorney for the company to commission your personal purchase and payment, and seal the company's official seal and ask you to sign it. The company name requirement is consistent with the increase of the ticket.

For more information, please pay attention to the world clothing shoes and hats and Internet cafes.