CFO Guide: Four Skills In Tax Enterprise Communication

M company, as a general taxpayer of value-added tax, purchased a batch of raw materials from D company, and obtained the special invoices for value-added tax with a price of more than 1100 yuan and a value added tax of 2 million yuan. The material has been checked and accepted.

Later, because of D company's sudden accident, the business registration was cancelled, and the amount was not paid. The Inland Revenue Department requested M company to pfer the value-added tax.

Reading here, you will think that this will be a victory of the Inland Revenue Department.

But the fact is "cruel", the enterprise used reasonable tax communication skills to convince the Inland Revenue Department, successfully avoided the loss of 2 million yuan of input tax.

What tax communication skills can help enterprises deduct 2 million yuan tax? When tax enterprises dispute, financial managers should find the tax bureau's claim for the first time.

When the tax bureau questions a business, it usually produces the corresponding law to support its own views.

However, the IRC staff's business level is uneven. Inevitably, there will be some injustice cases.

Therefore, before communicating with the Inland Revenue Department, the enterprise must determine whether the inspection matters of the Inland Revenue Department are related to business, and whether the reference provisions are effective or not.

Back to the case, M has obtained the goods for free, and has obtained the VAT invoice, which of course can be deducted.

The contradiction between tax and enterprise focuses on whether the enterprise should pay for the non payment.

What is the evidence? It is in our hands.

Bill, account book, contract.

If the tax bureau suspects the authenticity of the business, the enterprise can quickly produce the invoice and respond to the contract.

In order to increase the weight of victory, we should follow the spirit of "one way or another" and find out the corresponding law with evidence.

In the case, the tax bureau's argument is reasonable in reason, but what about the evidence?

M immediately finds the corresponding tax law according to this business.

According to

The tenth provision of the Provisional Regulations provides that when the goods purchased by taxpayers or the taxable services received are not used for VAT taxable items, but for non taxable items, tax-free items, or for collective benefits and personal consumption, the input tax paid shall not be deducted from the output tax.

The acquisition of false invoices in good faith requires the entry tax to be pferred out.

That is to say, the tax law uses the method of counter example for the pfer of enterprises' entries, and enumerates the methods of deducting the deductible deductions.

M company's business belongs to the VAT taxable item, which is not in the scope of counter example, but also contains D company's VAT invoice. The amount of input should be allowed to deduct.

It is not enough to have a basis, and how to say it is a knowledge.

How did M refute it? First of all, he argued that business is not in the range of reverse listing, and the tax bureau's claim is unfounded, so taxpayers have the right to deduct input tax.

Secondly, it is reasonable to say that the 2 million yuan deduction for enterprises' deduction is not given by the Inland Revenue Department, but also the sales tax incurred by the sales party because of sales and has been paid.

It can be seen that the VAT chain is complete. Moreover, M company has the special VAT invoices issued by D company to prove the authenticity of the business, so it can deduct the input tax.

As for the payment of non payment, it does not belong to the scope of value-added tax. It should be the category of enterprise income tax.

M company shall pfer accounts payable to non business income and adjust it at the end of the year.

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Summed up the "four steps of statement defense writing": the first step is to express gratitude.

The second step is to talk about the tax bureau's inspection results and handling measures.

The third step is to give reasons for the company, express its tactful language, and express its disagreement with the tax bureau's processing results.

The last step is "hide front".

To put it plainly, if a company has a large state-owned enterprise background, it can move out to fight for a father. Without background, the enterprises must not be complaining about themselves, and they can also point out their contribution to the local tax revenue.

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