Let's learn about the "past life" of the lost invoice today!
Finance and Taxation Classroom 1 The lost invoice is a special VAT invoice issued by the lost (escaped) enterprise!
An enterprise that evades (loses) taxes refers to an enterprise that fails to fulfill its tax obligations and is out of the supervision of the tax authorities. According to the relevant provisions of tax registration management, if the tax authorities have not found out the whereabouts of the enterprise and its related personnel through on-the-spot investigation, telephone inquiry, tax-related matters verification and other collection and management means, or if they can contact the accounting agent and taxpayer of the enterprise but don't know and can't contact the actual controller of the enterprise, they can identify the enterprise as a tax evasion (loss) enterprise.
The monitor often receives such phone calls recently, which shows that it is not a case to provide false registration information with a false registration address. In particular, the implementation of preferential policies such as lowering the threshold for enterprise registration and subscription system for registered capital has provided convenience for fraudsters.
Here, I would also like to remind our financial friends how far you can hide when you meet a company that doesn't even have a registered address!
Finance and Taxation Classroom 2 What invoices issued by tax evasion (tax loss) enterprises can be included in the scope of VAT abnormal deduction vouchers (hereinafter referred to as "abnormal vouchers")?
The names of commodities purchased and sold by commercial enterprises are seriously deviated; The production enterprise has no actual production and processing capacity and no commissioned processing, or the production energy consumption is seriously inconsistent with the sales situation, or the purchased goods cannot directly produce the goods sold by it and there is no commissioned processing. Directly evade the missing person's non-tax declaration, or make a false declaration by filling in the relevant columns of the value-added tax declaration form to avoid the audit and comparison of the tax authorities.
Finance and Taxation Classroom 3 Follow-up Treatment of Abnormal Vouchers Obtained in Good Faith
If the company is unfortunately cheated by suppliers, then we should learn to protect ourselves and minimize the losses!
Failing to declare tax deduction or export tax refund, it is temporarily not allowed to deduct or apply for tax refund; If the deduction has been declared, the input tax will be transferred out first; For those who have already applied for export tax rebate, the tax authorities may suspend the application for export tax rebate for other tax rebates approved by the enterprise according to the amount of tax rebate involved in the abnormal vouchers. If there is no other tax refund or the amount of tax refund is less than the amount of tax refund involved, the export enterprise may provide guarantee for the difference.
If the buyer can re-obtain the legal and effective special invoice issued by the anti-counterfeiting tax control system from the seller, or obtain the legal and effective special invoice issued by hand, and obtain the certificate that the tax authorities in the seller's place have investigated and dealt with the seller's false special invoice according to law, the tax authorities in the buyer's place shall grant the deduction of input tax or export tax rebate according to law.
Value-added tax shall be handled according to the above three provisions. If it cannot be reissued, deduction is not allowed.
If the enterprise income tax cannot be re-invoiced, it is not legal and valid, and it cannot be charged before the enterprise income tax!
If you know that there is something wrong with the invoice issued by the other party, or it is a false economic business, then in addition to fines and late fees, you need to bear legal responsibility if it is serious!