12 Kinds Of Invoices That Cannot Be Deducted From Real Estate Construction

In the real estate and construction enterprises, the value-added tax invoices can be deducted and what value-added tax invoices can not be deducted. Many tax officials responsible for many real estate and construction enterprises can not be deducted. In order to eliminate the above confusion, Dr. Xiao Taishou, a Chinese tax and gold medal lecturer, provided the phased research results: the 12 kinds of invoices that the real estate and construction enterprises can not deduct the input tax after the camp changed to increase.

The Circular of the State Administration of Taxation on strengthening the management of value added tax (No. 1995, No. 192) is stipulated in Article 1 (three).

Taxpayers who purchase goods or taxable services and pay for pportation costs must be consistent with the units that sell the certificates of credit and the units providing labor services before they can declare the deductible input tax, otherwise they will not be deducted.

Based on this requirement, the inconsistency of the fare can not be deducted from the input tax.

(1) tax related risks for invoicing

The so-called "invoice" refers to a buyer in the event of "sales return", in order to avoid the trouble of opening the red letter invoice, from the return of the enterprise to open a sales special invoice as a purchase and then sold to the original production enterprise behavior.

Some taxpayers believe that the solution to the problem of "selling back" by Invoicing this method is only to sell the goods which do not meet the quality requirements to the seller, and do not cause the tax loss of the buyers and sellers, because the return Party has made the invoice in the accounting office, and has also made the sales tax, and there is no problem of paying less or evading taxes. For the supplier, it only takes the invoicing invoice against the original sales tax, and there is no problem of evading taxes.

Using invoice to solve the problem of selling back, the essence is to regard the return as a resale to the seller. The law does not prohibit or prohibit it. It is regarded as not illegal. The two is to solve the problem of selling back with the form of invoice opening. From the purpose of operation, there is no subjective intention to evade taxes on both sides of the purchase and sale. In essence, it does not cause the objective result of tax loss.

The above taxpayer's knowledge is wrong.

1, in the event of a sales return, if the special invoices are not issued in accordance with the regulations, Invoicing may increase the tax burden.

The eleventh provision for implementing the Provisional Regulations on value added tax stipulates: "when a general taxpayer sells goods or taxable services, after the issuance of special invoices for value-added tax, the sale of goods returns or discounts or errors in invoices shall be issued in accordance with the provisions of the State Administration of taxation.

If a special value-added tax invoice is not issued according to the regulations, the value-added tax shall not be deducted from the output tax.

Therefore, if an enterprise has a sales return behavior, it should issue a red letter invoice according to the regulations. If the invoice is not issued according to the regulations, the value-added tax for reopening the invoice shall not be deducted from the output tax, and it will be repeatedly charged.

2, "invoice" will be fined by the Inland Revenue Department.

If the taxpayer fails to issue the scarlet invoice in accordance with the regulations, the tax authorities may, according to the thirty-sixth provision of the invoice management regulations, fail to make invoices in accordance with the regulations, if the tax authorities have sufficient evidence, the tax authorities shall order them to make corrections within a prescribed time limit, confiscate the illegal gains, and may impose a fine of not more than 10000 yuan.

If there are two or more than two acts mentioned in the preceding paragraph, they may be punished separately.

If any unit or individual violates the invoice management regulations and fails to pay, pay less or defraud the tax, the tax authorities shall confiscate the illegal gains, and may also impose a fine of not more than one time or less of the tax that has been paid or cheated.

3, invoice without goods exchanges may be regarded as a false invoice.

Circular of the Standing Committee of the people's Congress on the interpretation of several issues concerning the decision to punish the crime of false opening, forgery and illegal sale of special invoices for value-added tax "," one of the following acts is a special invoice for false value added tax: first, no goods are purchased or sold, or no provision or acceptance of taxable services is made for other people, for themselves, for others, for oneself and for others to issue special invoices for value added tax. Two, there are special invoices for value added tax for goods purchased or sold or provided or accepted taxable services, but for others, for themselves, for others, for others, or for others. "Three, the actual business activities have been carried out, but others are allowed to produce special invoices for value added tax on behalf of themselves. Three the Supreme People's court applies

In order to complete the value added tax invoices issued by the head office's sales revenue assessment indicators, due to the absence of goods purchase or sale, or the failure to provide or accept taxable services, they are in line with the characteristics of "false invoices for value-added tax", and are likely to be identified as false invoices for value-added tax. If the circumstances are serious, they may be held criminally responsible.

4, it is necessary to pay more stamp duty to enable enterprises to increase their tax burden and pay less corporate income tax.

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The Provisional Regulations on stamp duty stipulate that the units and individuals who book and accept contracts for purchase and sale in People's Republic of China are the taxpayers of stamp duty.

When the invoice is opened, it is regarded as a new sales behavior by the enterprise itself. If the book contract is established, it also needs to pay the stamp duty. It should increase the unnecessary tax burden on the taxpayer by comparing the 3/10000 normal sales of the purchase and sale amount with the normal handling of the sales return.

If it fails to pay on time, it may also be punished.

Invoice opening is an increase in sales revenue for enterprises through invoicing. Although it has no effect on value-added tax, it has affected the calculation of enterprise income tax.

The regulations on the implementation of the enterprise income tax law stipulate various deductions, and many deductions are based on sales revenue.

If the business entertainment expenses incurred by an enterprise in relation to production and business activities are deducted from 60% of the amount incurred, the maximum amount shall not exceed 0.5% of the sales (business) income of that year. The expenses incurred by the enterprises in compliance with the conditions of advertising and business publicity expenses shall not exceed 15% of the sales (business) income of that year.

If the enterprise deducts the expense deduction according to the sales revenue after the increment, it will cause more deductions and less taxable income.

Taxpayers are returning sales to sales instead of sales.

At the same time, it also increases the amount of expenses before deducting the income tax.

If the tax deduction is increased by the tax authorities as evidence that it is artificially fraudulent, the tax authorities may, according to the sixty-third provision of the tax collection and administration law, make taxpayers' falsification, alteration, concealment, unauthorized destruction of account books or bookkeeping vouchers, or make more or less expenditures on the account books, or refuse to declare or declare false tax returns through tax authorities' notice, or pay or pay less taxes.

(two) control strategy: sales invoice should be issued with red letter invoice.

The general taxpayer shall have a special invoice for the red letter value added tax in accordance with the regulations.

The Circular No. fourteenth of the State Administration of Taxation on Revising the provisions on the use of special invoices for value-added tax ([2006]156) stipulates that after a general taxpayer obtains a special invoice, there is a case of sales returns and incorrect invoices, but it does not conform to the conditions of cooperative disuse, or if the sales are partially returned and the sales discount is made, the purchaser shall fill in the application form for the issuance of the red letter value-added tax invoice to the competent tax authorities.

The blue print special invoice corresponding to the application form shall be certified by the tax authority.

If the certification result is "certified in conformity" and has already deducted the value added tax input tax, the general taxpayer should not fill in the "blue slip" special invoice information when filling in the application form.

Three, three kinds of VAT invoices which can not deduct the input tax during the pition period of real estate and construction enterprises.

(1) the material procurement contract signed before the change of the camp has already fulfilled the contract, but the construction materials have been received and used for the unfinished projects before the camp is changed to increase before the construction materials are changed.

(two) the materials purchased before the change of the camp has been used for the construction projects completed before the camp is changed. Only after the camp is changed, will the payment be paid, and the VAT invoices issued by the suppliers will be received.

(three) the purchase of equipment, labor insurance supplies, office supplies and payment before the camp is changed, but the VAT invoices issued by the suppliers will be received after the increase of the camp.

Four, seven special VAT invoices that cannot be deducted from real estate and construction enterprises after they are changed to increase.

(1) there is no invoice issued by the supplier for the sales list, including the "material batch", the summary of pport invoices, office supplies and labor protection articles.

The twelfth provision of the [2006]156 number provides that the general taxpayer can sell the goods or provide taxable services, and may collect and issue special invoices.

When the special invoice is collected, the list of goods sold or the taxable labor service shall be issued with the use of the anti-counterfeiting tax control system, and the financial special seal or the invoice special seal shall be affixed.

Therefore, there is no invoice issued by the supplier for the sale list, and the invoice of the pport invoice, office supplies and labor protection articles can not be deducted from the input tax.

(two) obtain VAT invoices issued by suppliers according to the simple collection method.

The notice of the State Administration of Taxation on the rate of devaluation of value-added tax (State Administration of Taxation Announcement No. thirty-sixth 2014) stipulates that the general taxpayers selling the following goods themselves may choose to pay the value added tax according to the simple method according to the 3% levy rate, and do not have to issue special invoices for VAT at the same time.

1. Sand, earth and stone used for building and producing building materials.

2. Bricks, tiles and lime (clay free solid bricks and tiles) continuously produced by sand, earth, stone or other minerals excavated by oneself.

3, commercial concrete (cement concrete only for cement production).

Therefore, if the sand and stone purchased by the construction enterprise are purchased from suppliers who are in accordance with the simple collection method, the construction enterprises can only get the common invoices of the VAT, and they can not deduct the input tax.

(three) special VAT invoices for the purchase of staff and welfare articles.

Annex 1 of fiscal and taxation [2013]106: Article 1 (1) of the "implementation measures for the implementation of the pilot scheme for the conversion of business tax to value added tax" (tenth) stipulates that the input tax for the application of simplified tax calculation method, non value-added tax items, exemption from value-added tax items, collective welfare or personal consumption, purchase and processing of repair and repair services or taxable services shall not be deducted from the output tax.

(four) income tax included in the material and pportation costs that occurred in abnormal losses (for example, steel and cement stolen by thieves at construction sites).

Annex 1 of fiscal and taxation [2013]106: item tenth (two) of the "implementation of the pilot scheme for the conversion of business tax to value added tax" stipulates that the input tax for abnormal purchase of goods and related processing repair and repair services and pportation services shall not be deducted from the amount of output tax.

Annex 1 of fiscal and taxation [2013]106: item tenth (two) of the "implementation of the pilot scheme for the implementation of the business tax reform VAT pilot" stipulates that: the abnormal amount of loss shall not be deducted from the output tax if the purchased goods (excluding fixed assets) consumed by products and finished products, the processing repair and repair services, or the pportation services shall be deducted from the abnormal losses.

(five) special VAT invoices for building materials purchased by construction enterprises themselves.

(six) the development products developed by Real Estate Company, such as shops, shopping malls and office buildings, are owned by themselves. The input tax for construction materials and construction services provided by the above development products shall not be deducted from the output tax.

(seven) the VAT invoices obtained exceed the statutory certification period of 180 days.

The Circular of the State Administration of Taxation on the issue of adjusting the time limit for the deduction of VAT credentials (tax Letter No. [2009]617) provides that: the general taxpayer of value added tax obtains the special invoices for value-added tax issued after January 1, 2010, and the unified invoice for the sale of motor vehicles, and the sales of motor vehicles should be certified by the tax authorities within 180 days from the date of issuance.

Based on this regulation, the VAT invoices acquired over the 180 days of the statutory certification period can not be deducted from the input tax.

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