1. From the perspective of paying taxes according to law, there is no dependency between the input and output of VAT. As long as there is sales behavior, value-added tax must be paid regardless of whether the invoice is issued, and the input invoice is the legal certificate obtained by the purchase behavior.
In other words, as long as there is real sales behavior, whether the input invoice is obtained or not, the output invoice can be issued.
2. Judging from the transaction behavior, normal goods transactions are generally sold only after entering, and "selling without entering" will be monitored as "mismatch between purchase and sale" in the background system of tax authorities, requiring enterprises to provide various evidences that can prove the real transaction. If the sales behavior cannot be proved to be a real transaction, the tax authorities have the right to consider the invoice as "false invoicing".
3, from the perspective of accounting practice, we illustrate:
Example: Company A (general VAT taxpayer) purchased a batch of goods (VAT rate 13%) in June 2020, with a quantity of 50 pieces, including tax 10000 yuan. For all goods sold in the same period, 50 special VAT invoices were issued, including tax 1 1000 yuan.
Measures for the implementation of People's Republic of China (PRC)
Article 24
The input tax of the following items shall not be deducted from the output tax:
(1) Taxable items, non-VAT taxable items, VAT-exempt items, goods purchased for collective welfare or personal consumption, processing, repair and replacement services or taxable services that are subject to the simple taxation method. The leasing of fixed assets, patented technology, non-patented technology, goodwill, trademarks, copyrights and tangible movable property involved only refers to the leasing of fixed assets, patented technology, non-patented technology, goodwill, trademarks, copyrights and tangible movable property dedicated to the above projects.
(two) abnormal losses of purchased goods and related processing and repair services and transportation services.
(3) Goods purchased, processing, repair and replacement services or transportation services consumed by products in process and finished products with abnormal losses.
(4) Acceptance of passenger service.
(5) Motorcycles, automobiles and yachts that are subject to consumption tax for their own use, except those that are the means of transport for providing transport services and the subject of leasing services.