Question 2: What does a high drug tax bill mean? To put it bluntly, it is a fake invoice, and the invoice amount is higher than the actual transaction amount.
Question 3: About the invoice: What is the practical significance of opening the invoice higher and opening the invoice lower? What do you mean, big head and small tail? What do you mean by washing tickets? Thanks for the high opening order: some people use it when raising commodity price arbitrage. For example, A is an agent, selling a batch of goods 10000 yuan.
B is purchased by company A, and B has the ability to let its company receive the goods at the price of 12000 yuan, so it requires A to issue an invoice of 12000 yuan, and after paying A 10000 yuan, B gains 2000 yuan.
Low invoicing: mainly used for tax avoidance. For example, the value of the goods sold by A is 10000 yuan, and the tax rate is 17% 1700 yuan. He successfully persuaded buyer B to accept low invoicing, and the amount of goods sold by A was 1000 yuan, and the tax rate was 1700 yuan.
Big head and small tail refer to Baidu Encyclopedia.
Wash tickets:
Criminals use "high-tech" means. They used special techniques and special potions to wash all the marks on the invoice, thus restoring the invoice to the state of blank invoice before filling in. Then, they either use it for themselves or sell it to others to fill it out at will and declare the deduction of input tax. The appearance of this phenomenon not only seriously disturbed the normal management order of special VAT invoices, but also directly led to the spread of tax evasion.
All the above acts are suspected of breaking the law.
Question 4: What do high-priced invoicing and reserved invoicing mean in drug sales? Every drug will have a purchase price in the pharmaceutical sales company. The reserve price is to add one point or several points (or not) to the purchase price. Generally, this price can only be seen by the staff. High-priced invoicing means adding a few or a few points to sell medicines. How did the reserve price arrive? It's usually like this.
Question 5: What do you mean by high invoicing in the stock market? It is higher than yesterday's highest opening price.
Question 6: What are the benefits of invoicing in the pharmaceutical industry for enterprises? I don't know whether it is a production enterprise or a distribution enterprise. If a production enterprise issues an invoice, the advantages are: 1 stable regional supply price (sunshine purchase price collection, regional bidding to protect the price); In response to the two-vote system, if implemented, manufacturers may supply to hospitals at the average price of existing supply prices, and high fares give manufacturers room to work; If the cost of issuing high-priced tickets is passed on to dealers, dealers will certainly not sell at low profits, thus stabilizing the regional price market. Generally speaking, it is for the consideration set and the two-vote system. If it is a dealer: the higher the face value, the less the tax.
Question 7: What's the difference between drug VAT invoice and VAT invoice? Does the drugstore have a business license? Do you have a tax registration certificate? If you apply for a tax registration certificate and get a blank special VAT invoice from the local IRS, you should also buy an anti-counterfeiting tax control machine, and then issue an invoice and pay taxes according to regulations. The car depends on the name of your driver's license. If it is in the name of a pharmacy and it is a transport vehicle, it can be deducted. If it's a car, it can't be deducted. If the driving license is your own, it can't be deducted.
Question 8: What is the purpose of the VAT invoice I issued for purchasing drugs? Invoice is the basis of evidence.
Formal invoices play the role of vouchers. After consumers buy medicines, they generally don't keep the purchase voucher. If there is no clear proof of drug purchase, once there is a problem with the drug purchased, there is no invoice. If there is a problem, pharmacies often refuse to admit it, and consumers can't explain it clearly.
Question 9: How to invoice drugs? This kind of situation is very common for you. The price you sell is lower than that of the pharmaceutical factory, which shows that you have made a profit from the agency fee for the pharmacy. You can ask the pharmaceutical factory to invoice the pharmacy at the price you give (if you pay more tax at the meeting according to the price of the pharmaceutical factory), and then deduct this profit (difference) when you settle the agency fee with the pharmaceutical factory. For example, a pharmaceutical company buys a drug from 6 yuan/bottle, the price is 10 yuan/bottle, the agency fee is 2 yuan/bottle, and the profit per bottle of the pharmaceutical company is 10-6-2=2 yuan/bottle. Now your selling price is 9 yuan/bottle (1 yuan from your agency fee). You ask the pharmaceutical factory to invoice at 9 yuan, and each bottle 1 yuan will settle the agency fee. The profit per bottle of pharmaceutical factory is: 9-6- 1=2 yuan/bottle. Pharmaceutical companies will not suffer. And your agency fee changed from 2 yuan to 1 yuan (because you gave 1 yuan to the pharmacy).
Question 10: What is the invoice of the drug invoice? The so-called "invoice invoice" means that the salesperson borrows or rents the drug business license and business license of other drug trading enterprises, organizes the goods to be sold to the drug trading and using units by himself, and then issues sales invoices and sales lists to the trading enterprises, and operates drugs under the conditions provided by the trading enterprises. Simply put, it is the business behavior of unlicensed operators using certified enterprise bills. For this kind of behavior, the mandatory clause is Article 15 of the Drug Circulation Supervision and Administration Law: A drug trading enterprise shall not provide business counters, booths, invoices, tax payment vouchers, photos, etc. to any unit or individual. , to provide conditions for its drug business, lease, lend and transfer the Pharmaceutical Trading Enterprise License; The qualitative clause is the seventh paragraph of Article 21 of the Measures for the Supervision and Administration of Drug Circulation: it is strictly forbidden for any unit or individual to engage in drug trading activities without a drug trading enterprise license. In any of the following circumstances, it shall be treated as unlicensed operation: there is no License for Pharmaceutical Trading Enterprises; Taking advantage of the conditions provided by pharmaceutical trading enterprises to participate in drug trading; Lenders and lessees shall be dealt with according to Article 82 of the Drug Administration Law, and lessees and borrowers shall be dealt with according to Article 73 of the Drug Administration Law.