Recently, heat sows drama " Dou Ting is good " cause wide audience to discuss, value added tax leaves about empty in letting us pay close attention to this drama together today those things of special bill!
" is Dou Ting good " looked?
Does empty open bill of value added tax to a few years sentence?
A lot of people may not know empty opens bill of value added tax is a how serious issue. Say straightawayly, bill of value added tax can be used touch deduct tax payment, if company theory opens bill of value added tax, with respect to the evade taxation of amount evade taxes that can go up by right of bill.
Our country law is very strict also to the measurement of penalty of this kind of criminality. According to opinion of guidance of people court measurement of penalty (try out) , empty opens value added tax amount of special bill tax payment 500 thousand yuan or make national tax payment by diddle 300 thousand yuan, standard punishment is a set term of imprisonment 10 years; Every increase the imposition number that empty opens 10 thousand yuan or actual by the imposition amount of diddle every increase 5000 yuan, term of imprisonment increases a month.
To bill, what problem should note?
Legal person and accountant notice! The following 10 kinds of circumstances
Also belong to " change renown empty leaves " bill!
The circumstance of empty invoice has a lot of, and empty of a lot of people opened bill to still do not know, these 10 kinds of circumstances are belonged to below " change renown empty leaves " bill, do you have had appeared?
1, the hotel when opening bill will " meal " change is " accommodation " , " meeting Wu is expended " , " the service is expended " wait for a project;
2, when opening bill will " loan interest " change is " advisory fee " , " the service is expended " , " poundage " etc;
3, when opening bill will " gift is expended " change is " office is tasted " ;
4, when opening bill will " moon cake " , " zhongzi " change is " paper " , " bad news material " ;
5, when opening bill will " commission " change is " the service is expended " ;
6, building installation company grants service salary does not do Zhang, support a service charge with opened material bill, cost of fictional management expenses;
7, buy A goods, those who obtain is the bill of replenish onr's stock of B commodity however;
8, the bill that opens shopping check office things;
9, the bill that opens the bill of entertainment gift propagandist gift;
10, the project of value added tax that opens the item of value added tax that sells the high tax rate such as goods sale service to wait for low tax rate.
What is empty invoice?
So-called theory invoice, have two kinds of cases, one kind is invoice of the without foundation below the circumstance that trades without any commodity in both sides, one kind is have in both sides trade but bill undertook filling in falsely. These two kinds of circumstances, it is empty leaves, it is to touch deduct tax payment, evade taxes evade taxation.
Comparing common empty to open act commonly is in bill couplet many amount (submit an expense account more) and open amount less on couplet of charge to an account and counterfoil couplet (little pay tax) , form " of " is big small remaining part, check very hard one by one.
The consequence of empty invoice is very serious!
Do not pass again bad check, strengthen in the country after superintending, the company of a lot of empty invoice has been come out by each hold tight, include revenue " blacklist " ! Once include blacklist, the production of the enterprise manages an activity to be able to suffer everywhere be restricted, can not move a step.
The first, the enterprise is included blacklist, level of pay taxes credence falls for D class, get with bill limit set limit to. Do not look down upon these a few pieces of bill, if the client of the enterprise needs bill and the enterprise is offerred again do not come out, that is tragic ~ distributes minute of meeting prediction of a person's luck in a given year large quantities of one clients!
The 2nd, empty invoice brings about blacklist be includinged, this means an enterprise to be able to be brought into likely information of countrywide company credit is public show a system, strengthen selective examination frequency and superintendency strength, so for the management to the enterprise, should bear greater pressure, a small error should bear huge loss possibly.
The 3rd, it is the deadliest. Because involve,arrive capital. An enterprise, if capital catenary is broken, capital sheds add not to go up, so the management that means a business has difficulty walking. When company credit is good before, the bank may return meeting financing to give you, you are included blacklist now, the bank eats a thick soup that close the door extremely likely to you.
Such looking, the no good with empty true invoice, enterprise of complicity of every minutes of minute meeting closes down! Accountant person must have the consciousness of this respect, although have some of boss, do not know duty Wu, to offset him loss small perhaps profit, can let accountant empty open empty blindly only! The accountant refused, the job is not protected; Was obedient to, will be minute minutes enter a prison by tax bureau fish.
How to identify empty invoice?
The accountant should learn to refuse as far as possible, empty invoice. But have a kind of case, it is the bill that the accountant does not take care to receive empty to leave, how does that do again? Old accountant teachs you a few big move that identify false invoice, receive good ~ please
1, the proof such as odd without contract, put in storage, receipt
2, financing source is unidentified
3, of all kinds items of an account is confused
4, the enrollment of company of the other side the address is checked do not have real point or embezzle other name number
5, the true bogus that checks bill to local tax authority
Above these way, accountant person can want to remember well, the moment of truth still is helpful more or less.
Remind financial young associate finally, we remember 3 words well from beginning to end: Leave it is good bill, good to make good Zhang, cable duty.
The article originates Wu of duty of north of Tecent video, sea.
