No Special Ticket Was Sold During The Sale. Can It Be Repaired After Being Checked?

A general taxpayer enterprise of value added tax sells a batch of goods, the goods have been issued, and sales have been realized. Because of disputes with buyers, no special VAT invoices were issued at that time.

After being examined by the tax authorities, tax evasion is not made because the tax on VAT output has not been declared.

At this time, the buyer asks for the invoice, can the enterprise make up the invoice after the tax authorities check the tax?

One view is that no invoice can be made up.

The Circular of the State Administration of Taxation on the revision of the provisions on the use of special invoices for value-added tax ([2006]156) stipulates that special invoices should be issued as follows:

1. the project is complete and consistent with the actual paction.

2., the handwriting is clear.

3. invoice couplet plus deduction plus a special financial seal or invoice special seal.

4. issued in accordance with the time of duty on VAT.

The Provisional Regulations on value added tax stipulate that the time when the duty of value added tax for sales of goods or taxable services will take place on the date of receipt of sales or obtaining the credentials of sales proceeds.

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The detailed rules for the implementation of the Interim Regulations shall be further refined according to the different ways of sales settlement. On the date of receipt of sales funds or obtaining the credentials of sales receipts, the provisions shall be as follows:

(1) the sale of goods by direct collection, whether or not the goods are issued, is the day when they receive the sales money or obtain the credentials of the sales proceeds.

(two) the day when goods are sold and the collection procedures are completed, the collection and acceptance of the goods and the entrustment of bank receivables are carried out.

(three) selling goods on credit sale and installment receipts, on the same day as the date of collection in the written contract, where there is no written contract or the written contract does not stipulate the date of collection, the day when the goods are issued;

(four) goods sold on a prepayment basis for the day when the goods are issued, but the goods, such as large machinery, equipment, ships, aircraft, which are produced and sold for a period exceeding 12 months, shall be received on the same day as the date of collection in advance or in the written contract.

(five) entrust other taxpayers to sell goods on a commission basis, for the day when they receive the sales commission list or the total or partial payment.

Those who did not receive the consignment list and the payment were 180 days to issue the consignment goods.

(six) the sale of taxable labor services for the purpose of providing labor services and receiving sales receipts or obtaining the credentials of sales proceeds.

(seven) the taxpayers' acts of selling goods as listed in item fourth (three) to (eight) of the rules are the same day for the pfer of goods.

Therefore, the sale of goods by the enterprise can only be issued on the day of the value-added tax payment obligation, and can not be added to the special invoice for value-added tax.

That is to say, if the VAT invoice is added, it has nothing to do with the sale of the goods.

The second view is that invoice can be supplementation.

According to the relevant provisions of invoice management, invoices must be invoiced to the buyer when goods are sold or services are provided.

The unit under investigation shall not refuse to purchase from the buyer because of the investigation by the tax authorities.

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But pay attention to the actual operation, the same income can only declare tax once, the unit should be invoiced according to procedures, otherwise it will cause the same income is not only to check the tax and declare tax, resulting in repeated tax payment.

For example, a company in tax inspection was found to have "100000 yuan of credit balance of pre paid -A enterprises", and 50000 yuan of credit balance of other payment -B enterprises. It was verified that the company issued 400 products and 200 pieces of nail products to A and B enterprises respectively. The price of a product containing tax was 500 yuan / piece, and the price was 400 yuan / piece.

The tax department shall recover the value added tax in accordance with the law: (400+200) x 500/1.17 x 17%=43589.74 yuan, impose a small amount of the tax double fine, and impose the tax treatment and penalty decision according to the regulations.

The company should operate according to the following steps:

First, when receiving the decision on tax treatment,

Borrow: advance account - A 100000

Accounts receivable - A 100000

Other payables - B 50000.

Accounts receivable - B 50000

Loan: previous year profit and loss adjustment 256410.26

The tax payable is 43589.74 of the VAT check.

The two is to pay taxes, fines and late fees.

Borrowing: tax payable - VAT check adjustment 43589.74

Non operating expenses (fines) 43589.74

Non operating expenses (overdue payment) 1961.54

Loan: bank deposit 89141.02

Three, when the buyer asks for a special invoice, the company can issue the special invoice truthfully.

Borrowing: accounts receivable - A 200000

Accounts receivable - B 100000

Loan: main business income 256410.26

Payable tax - VAT payable (output tax) 43589.74

Four, the company will be able to

The copy of the decision, the original invoice and the corresponding bookkeeping certificate shall be submitted to the competent tax authority for the application of the red letter invoice. After the competent tax authorities have examined and approved the agreement, the enterprise shall issue the red letter invoice, and the invoice couplet and deduction couplet of the red letter invoice shall no longer be given to the buyer.

Borrowing: accounts receivable - A -200000

Accounts receivable - B -100000

Loan: main business income -256410.26

Tax payable - VAT payable (output tax) -43589.74

The author agrees with second points.

In accordance with the above methods, it is possible to make book pactions conform to the amount of actual pactions. The amount of tax on book output is in line with the declared output tax. It also ensures that the number of tax collection is consistent with the number of declared items. The amount of value-added tax generated by the CTAIS system inspection department is not in conflict with the amount of the declared system. It is beneficial and reasonable for both buyers and sellers.

For more information, please pay attention to the world clothing shoes and hats net report.