“Practical” how to avoid receiving non-conforming invoices?Five suggestions for quick collection!
Before we learned the follow-up operation that the VAT invoice we received was qualitatively false, so how do we avoid receiving false VAT invoice that does not meet the provisions in the business process?That’s easy!Do the following five things to say goodbye to non-compliant VAT invoices.First suggested that effective choose vendors to improve awareness and understanding of sellers do necessary to examine the other side of the business scope, scale, production capacity, etc., try to deal with large scale and reputable enterprise, avoid enterprise with commodity prices significantly lower than the market price, in case of a “shell company” “billing company”.The second point is to standardize the transaction process and sign the purchase contract to prevent legal risks.Many enterprises have received irregular VAT invoices through “middlemen”. Therefore, it is necessary to verify whether the “middlemen” are employees of the company and whether they have the power of agency to ensure the authenticity of business.Third, it is suggested to standardize the fund settlement by transferring the payment for goods to the seller’s bank account through the public account as far as possible, avoid settling the payment for goods to other company accounts, personal accounts or cash as far as possible, and remain vigilant in the fund transaction.After turn a account, want to keep good trade proof, especially after turn a account on the net or trade, want to keep turn a account proof or screenshot in time, serve as data for future reference.When receiving the invoice, you are advised to log in to the “National VAT Invoice Inspection Platform of the State Administration of Taxation” (https://inv-veri.chinatax.gov.cn) and fill in the invoice code, invoice number and verification code in sequence for verification to identify the authenticity of the invoice.And check the name of goods, quantity, amount, tax, etc., to ensure the same ticket, goods, money.Fifth, it is suggested to strengthen staff training and do a good job in the necessary tax knowledge training for the employees of the enterprise, so as to avoid the employees receiving VAT invoices that do not meet the provisions and returning them to the company for reimbursement.Establish a supervision and audit mechanism for financial links, and pay attention to the authenticity of checks, goods and payments.Actively organize the staff to participate in the relevant training conducted by the tax department, timely learn the latest tax policy knowledge, improve the vigilance of accepting VAT invoices that do not conform to the provisions.Attached: the real transaction has received “false invoice” how to do?Obtained “the bill that opens falsely”, buy square enterprise does not know the other side to open falsely, can this business still deduct before tax?Can tax bureau punish?Encounter this problem three words “do not panic”, at this time the enterprise should actively cooperate with the tax inspection and provide relevant materials, to prove the authenticity of business.We offer you three options to choose from.1. If an enterprise obtains non-compliant invoices and other external vouchers in a timely manner, if the expenditure is real and has actually occurred, it shall require the other party to issue replacement invoices and other external vouchers in a timely manner.If the invoices and other external vouchers after replacement or replacement meet the provisions, they can be used as pre-tax deduction vouchers.Note: If the enterprise income tax settlement period of the corresponding year of the invoice has ended, the enterprise shall issue or replace the invoice and other external documents conforming to the provisions within 60 days from the date of being informed by the tax authority.2 because of objective reason, indeed, can’t change the invoice, open, and provide the relevant data confirmed that the spending authenticity Fill in the open, in invoice, other external documents in the process, because each other cancellation, revocation, in accordance with the law be revoked business license, tax authorities recognized the figure, the abnormal households and other special reasons can’t fill in invoice and other external documents,Can prove the authenticity of expenditure by the following data, its expenditure is allowed to deduct before tax: (1) can not fill open, exchange invoices, other external evidence of the reason of the proof materials (including industrial and commercial cancellation, institutional cancellation, listed in abnormal business owners, bankruptcy announcement and other proof materials);(2) Contracts or agreements related to business activities;(3) vouchers of payment made in a non-cash manner;(4) Documents certifying the transport of the goods;(5) Internal vouchers of goods in and out of storage;(6) Enterprise accounting records and other materials.* item 1 to 3 for necessary data 3, enterprises failed to fill the prescribed time limit, the change of invoice and other external documents, and confirm its authenticity spending has failed to provide the related information, the corresponding expenses shall not be in the event of annual pre-tax deduction of enterprise should be within the time limit prescribed by the tax authorities to increase annual enterprise income tax shall be the taxable income amount,And do corporate income tax correction declaration.