How Should We Look At VAT Invoices?

Since the announcement of the Relevant Circular of the State Administration of Taxation on the issue of the VAT invoices issued by taxpayers (the Announcement No. thirty-ninth of the State Administration of Taxation 2014) has been controversial.

The first is to enlarge the three cases enumerated in Announcement No. 39, and think that as long as the three kinds are met, it is not false; two is ignoring the prerequisites of the three situations, three is that the receiving party appears to be in line with three situations, but the situation that the invoice which has been verified by the drawer party in charge of the tax authority and identified as a false opening is also considered to be handled according to the Announcement No. 39.

In fact, the Announcement No. 39 is very clear: a company evades tax by making the other party falsely raise the value added tax tickets instead of raising the tax amount. At the same time, a company has sold the goods to the company B, and has charged the goods sold by the company (or obtained the certificate of obtaining the sales amount).

In such a case, although a company has made a false move when it gets a special ticket, it is perfectly legal to sell the goods and issue a special ticket to the company. Under such circumstances, the act of invoicing a company does not belong to the external opening of the special ticket, and the special ticket obtained by the company B can be deducted.

If A enterprises offer value-added tax to B for various reasons,

It has been verified and characterized by the tax authorities of a business enterprise. No matter whether there is a real paction between A enterprises and B companies, no matter whether it is consistent with the three cases listed in bulletin 39, the 39 announcement is not applicable.

Because the Announcement No. 39 only defines the behavior that the taxpayer fully complies with the announcement, which is not a false invoicing of value-added tax. Only then can the recipient receive the special ticket as the deduction certificate.

If the billing party has been verified by the competent tax authorities for qualitative and false opening, then the handling of the receiving party must not be considered at the 39 announcement.

According to the specific circumstances, the drawee should deal with other documents according to the specific circumstances. It may be that the drawee party makes false invoices for himself (commonly known as malicious gains), or it may be invoices which are made in good faith and may be otherwise, but it can not be applied to Announcement No. 39.

In the process of VAT taxable services and taxable services, every link should pay VAT (the amount of tax payable = current production tax - current tax). When the current sales tax is less than the current input tax, part of the insufficient tax deducts part of the tax to be deducted from the current period, and it will continue to deduct to the next stage). At the same time, the output tax generated in this link (the value added tax calculated according to the sales volume and tax rate and the value added tax paid to the purchaser) will become the input tax of the next link corresponding to the purchaser, and the next link will be taxed according to the aforementioned way when obtaining sales volume, and every link will form a deduction chain, which will circulate until the final consumption link is reached. Selling goods in whole or

As a chain, every link can not be broken, otherwise it will not become a chain.

In reality, sometimes there is such a situation: a enterprise from A or a number of enterprises purchased goods without tax price of 2 million 400 thousand yuan (tax: 2 million 400 thousand yuan * 17%=40.80 million), sold to B, C enterprises, the tax free sales were 1 million yuan (output tax: 1 million Yuan * 17%=17 million) and 2 million yuan (output tax: 2 million yuan * 17%=34 million), a to B, C enterprises separately issued the enterprise value-added tax invoices, this month should be calculated at the end of the tax payable 102 thousand yuan (17+34 - 40.80=10.20 million) and pay.

As for B and C enterprises, the value added tax is calculated according to the above methods after selling their respective goods and obtaining corresponding sales respectively.

However, a company in order to pay less taxes, illegal means to allow others to open their own invoices without tax price of 400 thousand yuan.

After the incident, after investigation, C enterprises did not sign a purchase contract with a company. After purchasing the goods, they paid a total price of 2 million 340 thousand yuan to the enterprises, and B enterprises signed a purchase contract with a company with a total price of 1 million 170 thousand yuan, which agreed to pay in installments within 3 months after the arrival of the goods.

With regard to the handling of the case, the tax on the value added tax of a company is inflated.

There is no dispute about the handling and punishment. However, it is rather controversial whether a company has invoiced invoices to B enterprises. The main reason is that B enterprises did not pay the money at the time of the crime.

The conditions for a business to issue a value-added tax invoice purchased by the enterprise in charge of the IRS are consistent with the contents of the "special invoice for value-added tax issued by the taxpayer to the drawee taxpayer in accordance with the regulations", which is in conformity with the goods sold, the taxable services or taxable services provided, and the VAT invoices are the conditions for the taxpayers to legally acquire and issue them in their own name. All the C enterprises have paid the amount, which is in line with the conditions that the taxpayer collects the goods sold, the taxable services or taxable services received by the taxpayers. However, since no payment is made to the B enterprises, it is controversial whether the invoicing behavior of the enterprises to B enterprises is qualitative. In view of this case, a company sells goods to B and C enterprises, which conforms to the fact that "taxpayers sell goods to taxpayers, or provide VAT, taxable services and taxable services".

So, although a company did not receive the money from B enterprises, but the two sides signed a purchase and sale contract. How should we treat it?

"The nineteenth article on the time limit for the occurrence of duty on value-added tax has such a rule:" selling goods or taxable labor services is the date of receipt of sales funds or obtaining the evidence for obtaining sales funds; the first invoice is the date of invoicing. "

Then, in the thirty-eighth section of the detailed rules of implementation, on the same day as "the date of obtaining the certificate of sales payment", according to the different ways of sales settlement, such as "selling goods on credit sale and installment receipts" on the same day, the day when the date of collection is agreed in the written contract, the day when the contract is not written, or the written contract does not stipulate the date of collection, the goods are sold on the same day; "the day when the date of collection is agreed on the written contract, there is no written contract or the written contract does not stipulate the date of collection, and the definition of the day when the goods are issued".

In the Annex 1 of the Circular of the Ministry of Finance and the State Administration of Taxation on the introduction of the railway pportation and postal industry into the pilot scheme for the conversion of business tax to value added tax (fiscal 2013 [106]), the forty-first of the implementation measures for the implementation of the pilot scheme of value-added tax on business tax has clearly stipulated: "the taxpayer provides taxable services and receives the sales amount or the date of obtaining the certificate of sales payment; the first invoice is the day when the invoice is invoiced.

The payment of sales amounts to the amount of money received by taxpayers in the course of providing taxable services or when they are completed.

On the day of obtaining the claim for sales, it means the date of payment determined by the written contract; the day of the completion of the taxable service without the written contract or the written contract is undetermined. "

It can be seen that the "certificate of claim for sales" in the added value tax is the "written contract" signed by the parties involved in the purchase and sale.

A contract of purchase and sale with B enterprises, which is a "certificate for obtaining sales proceeds", is also in line with the provisions of the State Administration of Taxation on the issue of taxpayers' receipt of VAT invoices issued by the State Administration of Taxation (the State Administration of Taxation Announcement No. thirty-ninth 2014). The second "taxpayer has obtained the evidence for obtaining sales funds from the taxpayers". Therefore, although a company has allowed others to increase their tax receipts for false invoices in order to evade taxes, its behavior of invoicing B and C enterprises is not the act of invoking invoices. B and C enterprises have obtained the VAT invoices issued by them, which can also be used as tax deduction certificates for value-added tax to deduct the input tax according to the regulations. In the above case, a company

However, it must be noted that the act of invoicing a company in this case is not a false one. It does not mean that it does not match the invoicing situation of a company. It must be the behavior of false invoices. It does not mean that other acts must not be false.

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