In tax practice, tax authorities at all levels deal with enterprises using non-compliant invoices in various ways, some of which directly increase taxable income and add late fees; Some allow deduction, but it shall be handled in accordance with the invoice management measures. So what should enterprises do when using invoices that do not meet the requirements? The author thinks that it should be handled in accordance with the second paragraph of Article 8 of the Notice of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China on Further Strengthening the Management of Ordinary Invoices (Guo Shui Fa [2008] No.80). The second paragraph stipulates that taxpayers' use of invoices that do not meet the requirements, especially those that do not fill in the full name of the payer, shall not be used for pre-tax deduction, tax deduction, export tax rebate and financial reimbursement. For illegal acts such as not issuing invoices, falsely issuing invoices, manufacturing and selling fake invoices, illegally issuing invoices on behalf of others, and illegally obtaining invoices, penalties shall be imposed in strict accordance with the provisions of the Measures for the Administration of Invoices in People's Republic of China (PRC); Tax evasion and tax fraud shall be punished in accordance with the relevant provisions of the Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection; If the circumstances are serious violations of the criminal law, they shall be transferred to judicial organs for handling according to law. The following interview analyzes the above points: 1, invoices that do not meet the requirements shall not be deducted before tax, tax deduction, export tax rebate, financial reimbursement, that is, the conditions for enterprises to lose the costs, expenses, losses and other expenses that can be deducted before tax for enterprise income tax, to deduct the input value-added tax, and to apply for export tax rebate for value-added tax and consumption tax. The most important thing is that it can't be reimbursed. My personal understanding is that it should not be included in the financial accounting system as an original voucher. If enterprises do the opposite, those who are found in the process of tax inspection or tax assessment will face a series of tax-related problems such as tax adjustment and tax payment if they can't get these unqualified invoices again. 2. The discovery of invoices that do not meet the requirements does not mean that tax adjustment and tax payment should be made. Why? First, it is contrary to the fair purpose of the tax law to make tax adjustments and pay taxes after discovering invoices that do not meet the requirements. There are many reasons for obtaining invoices that do not meet the requirements, both subjective and objective, which is obviously unfair to generalize; Secondly, the invoice only indicates the existence of a merchant, and does not represent the authenticity of the merchant. It is obviously extremely unreasonable to adjust and pay taxes on genuine business only on behalf of violations. Third, taxation has a disciplinary function and an educational function is also indispensable. When an invoice that does not meet the requirements is found, the enterprise should be allowed to obtain the invoice within a time limit, or provide other legal credentials that can prove its authenticity, without arbitrarily asking the enterprise to give it a chance to correct it, and it is not appropriate to make tax adjustments or pay back taxes. 3. The punishment depends on the situation. Illegal acts such as not issuing invoices, falsely issuing invoices, manufacturing and selling fake invoices, illegally issuing invoices on behalf of others, and illegally obtaining invoices should be punished in strict accordance with the provisions of the Measures for the Administration of Invoices in People's Republic of China (PRC). The above behavior can be summarized as subjective intention. If the enterprise has no subjective intention, obviously it should not be punished according to the Measures for the Administration of Invoices. For example, enterprise A buys a batch of goods from enterprise B, but enterprise B suddenly disappears, which makes enterprise A unable to obtain invoices that meet the requirements. For example, the purchasing staff of enterprise A should not be punished for losing the purchase invoices; Tax evasion and tax fraud shall be punished in accordance with the relevant provisions of the Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection. The essence of this provision is to embody the principle of authenticity, that is, no matter whether an enterprise obtains invoices that meet the requirements, as long as its business is untrue, it will be punished in accordance with the relevant provisions of the Tax Administration Law, and if it does not cause tax evasion or tax fraud, it will not be punished in accordance with the Tax Administration Law; If the circumstances seriously violate the criminal law, they shall be transferred to judicial organs for handling according to law, that is, the above-mentioned acts of not issuing invoices, falsely issuing invoices, manufacturing and selling fake invoices, illegally issuing invoices on behalf of others, and illegally obtaining invoices. And cause tax evasion, tax fraud, violation of the criminal law, transferred to the public security, procuratorate and other judicial organs. Based on the above three points, the following measures should be taken to deal with enterprises that have obtained invoices that do not meet the requirements: 1 Identify the true and false businesses. If the business is untrue, it shall be punished according to the invoice management measures, and if the consequences of tax evasion and tax fraud are caused at the same time, it shall be punished according to the invoice management measures and the relevant provisions of the Tax Administration Law. Those who violate the criminal law will be handed over to judicial organs for handling. 2. If the business situation is true, but the invoice that meets the requirements is not obtained, the enterprise shall be ordered to obtain the invoice within a time limit, and at the same time, the acts of issuing invoices without issuing them, falsely issuing invoices, manufacturing and selling fake invoices, illegally issuing invoices on behalf of others, and illegally obtaining invoices shall be punished in accordance with the invoice management measures. If the invoice cannot be obtained, other legal evidence that can prove the authenticity of the business can be used as evidence of the authenticity of the business. Assuming that the authenticity of the business cannot be proved, it is deemed that the enterprise waives the rights and interests of pre-tax deduction, tax deduction and export tax rebate. The increased tax costs are absorbed by enterprises themselves. My above point of view has also been supported by the document policies of several provincial and municipal tax bureaus, that is, when illegal bills are found, they are ordered to make corrections within a time limit, and legal and true documents are allowed to be deducted before tax after correction. If it cannot be obtained within the time limit, pre-tax deduction is not allowed, and penalties such as tax evasion and invoice violation are imposed according to specific circumstances. Let's assume an extreme example. A tax bureau conducted a tax inspection on a building materials construction co., Ltd., and the company adopted the method of audit collection, and found that the yellow sand, cement, steel and other materials purchased by a company for building materials basically did not obtain the official sales invoice of VAT, so the full amount was increased, that is, the cost was basically not deducted, and the corporate income tax was actually levied at 33% of the company's income (note the old corporate income tax rate). Suppose the income is 6.5438+million, and it should be 3.3 million. Assuming that Company A is an approved levy enterprise and the approved taxable income rate is 10%, the enterprise income tax should be 1 0,000×10 %× 33% = 330,000. What was the result? In fact, the income tax burden of enterprises that adopt the method of audit collection is ten times that of enterprises that have approved the method of collection. This is obviously unreasonable, and the tax authorities' full increase is also wrong. In the case of company A, they should first be ordered to get the invoice within a time limit. Secondly, if the invoice cannot be obtained within the time limit, the approved collection method should be adopted according to the unclear cost, instead of calculating the increased enterprise income tax. Otherwise, it will inevitably lead to a huge increase in tax burden, which also violates the principle of fairness of enterprise income tax.