Popular Interpretation: Exception Handling Practice (Must See)

Once the tax authorities find an exception, then talk about the billing company. If they fail to find an interview, they will have to suspend the invoice of the invoice company. For the recipient of the invoice, the item that is not deducted is temporarily listed in the abnormal waiting for verification. Verify that no problem can be declared and deducted. If the tax is deducted from the input tax, the tax will be temporarily pferred out. Verify that the problem will continue to be deducted, and verify that there is a problem, then I am sorry, but I can only make the input tax out.

Identification of abnormal vouchers for non escaping Enterprises

The competent tax authority discovers that the general taxpayer of value-added tax (hereinafter referred to as the taxpayer) is obviously deviated from the name of the goods purchased and sold, and the specific items of the tax returns are falsely filled in to avoid the abnormal situation of the tax authorities.

Because the tax registration information such as telephone and address can not be contacted or the two interview is unavailable, the taxpayer can suspend the invoice of the taxpayer through the VAT invoice system upgrade version prior to the taxpayer's initiative to contact the competent tax authorities. The VAT invoices obtained and issued are included in the scope of the VAT deduction documents (hereinafter referred to as abnormal vouchers), and entered into VAT credential voucher examination and inspection system.

Exception handling for non escaping Enterprises

The competent tax authorities shall investigate and verify the abnormal vouchers obtained by the taxpayers.

The abnormal documents that have not been declared to be deducted shall not be allowed to be deducted temporarily. After verification by the competent tax authorities, they conform to the provisions of the current value added tax deduction tax, and taxpayers should be allowed to continue to declare the deduction.

All the abnormal vouchers that have been declared to be deducted shall be made after verification by the competent tax authorities.

Roll out.

Exception handling of enterprises running away from lost contact

Popular interpretation:

Once the tax authority finds out the abnormal voucher of the enterprise (escaping), suspends the invoice of the invoicing enterprise, and goes abroad to open the list of enterprises that run away (lost contact).

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If the recipient fails to deduct the tax deduction, it will not be allowed to deduct or handle the tax rebate temporarily; if the input tax is deducted, the input tax shall be pferred first; the export tax rebate has been processed, secured or verified, verified, and it can be dealt with, or else it can not be deducted from tax.

Identification of enterprises running away (lost contact)

To run away from a company is a company that fails to perform its tax obligations and is separated from the supervision of the tax authorities.

According to the relevant provisions of tax registration administration, the tax authorities still do not check the whereabouts of enterprises and related personnel through field investigation, telephone inquiries, tax related matters for verification and other means of collection and management, or though they can be linked to business agent bookkeeping, tax returns, etc., but they are unaware of the fact that they can not be connected with the actual controller of the enterprise.

Identification of abnormal credentials of enterprises running away (lost contact)

1. the names of goods purchased and sold by the business enterprises are seriously deviated from each other; the production enterprises have no actual production and processing capacity and no consignment processing, or the production energy consumption is seriously inconsistent with the sales situation, or the goods purchased can not directly produce the goods they sell and have no consignment processing.

2., go directly to avoid missing tax declaration, or declare, but fill in the relevant value-added tax tax returns, avoid the tax authorities' audit comparison, make false declaration.

Obtaining the handling of the abnormal voucher of the enterprise running away from the company

The VAT general taxpayer obtains the abnormal certificate, has not yet declared to deduct or declare the export tax rebate, temporarily does not allow to deduct or handle the tax rebate, and has already declared the deduction, must first make the input tax amount to turn out; the tax organ which has already processed the export tax rebate, may, according to the amount of tax refund involved by the abnormal voucher, approve the other approved audit of the enterprise.

The export tax rebate should be suspended. No other tax refund or refund should be less than the amount of tax refund. The guarantee for the difference part of the export enterprise can be provided.

After verification, it is in conformity with the relevant provisions of the current value added tax deduction tax or export tax rebate, the enterprise can continue to declare the deduction, or cancel the guarantee and continue to handle the export tax rebate.

Other provisions of enterprise exception handling

1. when the registered capital is changed from paid to subscribed, the tax authorities lose an important basis in the amount of invoices, and it is also easy for enterprises to deceive votes and falsely escape by false registration.

2. it is particularly easy for ticket scalping and ticket selling companies to escape.

(1) a number of enterprises that continue to handle tax registration or general taxpayer recognition at the same time.

(2) when changing the name of a ticket, it often changes the unit name, mostly for business enterprises.

(3) the establishment time is short, the establishment time is more than half a year, but the business scale expands rapidly.

(4) tax registration information is identical; corporate legal persons, financial personnel and tax personnel are mostly the same persons.

(5) the registration address is mostly in a certain floor of a residential area, and is obviously not suitable for external operation.

(6) the registration number of a multi - household enterprise is the same person, and the mobile phone number in the tax registration information is also the same mobile phone number.

3. if you have some invoices on your hand as abnormal invoices, such as invalid invoices, but displayed on the platform as a normal vote (possibly invoice electronic information upload, pmission and paper tickets are not synchronized), please do not check the confirmation, abnormal invoices can not participate in the deduction; if the check has been checked, and then become an abnormal invoice, it can not be deducted.

4. the tax payer who escapes or disappears and other non normal households who have found no whereabouts by the tax authorities will pay their taxes at any time.

(see attached figure)

5. for abnormal invoices that run away from enterprises or non normal households, after examination and examination, they can prove that they are suspected of stealing tax fraud and hand over to the inspection departments for investigation.

6. taxpayers who run away and can not conduct inspections can be treated temporarily.

(basically, "verification" is very difficult).

7. policy basis

(1) the notice of the State Administration of Taxation on the issue of the identification of the VAT invoices issued by the escaping (lost contact) enterprises (Bulletin No. seventy-sixth of the State Administration of Taxation, 2016);

(2) the Circular of the State Administration of Taxation on the deduction of abnormal value-added tax deduction vouchers (No. 148 of tax total [2015]);

(3) the Circular of the State Administration of Taxation on carrying out special verification of VAT detained stub couplet in some large electrical retail enterprises (National Tax Letter No. 2008] 279);

(4) the opinions of the State Administration of Taxation on innovative tax services and management (tax 85 [2014]];

(5) the notice issued by the State Administration of Taxation on Issuing the administrative measures for the sources of tax inspection (Trial Implementation) (general tax [2016] 71);

(6) the notice issued by the State Administration of Taxation on Issuing the procedures for the examination and verification of VAT invoices (No. 33) [].

(7) the Circular of the State Administration of Taxation on conscientiously doing a good job in data collection of VAT invoices (National Tax Letter No. 2007] 517).

(8) the State Administration for Industry and Commerce and the State Administration of Taxation (hereinafter referred to as the State Administration of Taxation) Notice on clearing up the problems related to the long term operation of enterprises not operated by enterprises (97 of the industrial and commercial enterprises [2016]].

(9) the Circular of the State Administration of Taxation on establishing a quick response mechanism for VAT invoices (tax 123 [2004]).

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