Eight Problems Of Tax Accounting Are Most Concerned About Accounting Vouchers.

First, form is more important than substance. Votes are definitely better than no votes.

Although the income tax department of the General Administration mentioned such a point in answering netizens' questions, even if there is no invoice, it can still be deducted as long as it provides authentic legal credentials, but things in China are far from being imagined so simple. The tax bureau will never be anxious for taxpayers to worry.

At the very least, most of the tax treatments that the author saw were in the majority, and there was also the policy basis of the General Administration, that is, No. 80, and the non compliant instruments should not be used as pre tax deduction certificates.

So I find it strange that the guy in the income tax department doesn't know this kind of text, and still fooling around our good taxpayer, I really think there is no invoice to deduct it.

Whether it is the current tax office certification or tax inspection, as long as there is no invoice and involved in profit and loss subjects, not as soft as I am, do not increase the amount of income, imagine, when you first to save a few business tax, now to pay 25% of corporate income tax, such a painful lesson.

Two, special circumstances special treatment, random matters random disposal

So what can we do if we can't get the invoice in some cases? For example, the money has been paid out in advance, but the other party is not giving the invoice because of various problems, or the builder is paying the funds. The builder has not paid the bill yet.

At this time, it is necessary to weigh the pros and cons. If there is no profit, what will be the disadvantages? If we can not get the tax loss caused by the invoice and compare with the loss of the account, the former will be big. Then you will find a way to get tickets, consult with others well, return the tickets, sometimes you can go to the Inland Revenue Department, and go to the tax bureau for trouble, then go to the labor company or the local county or township government office to replace it. Do not rely on the money and be prosecuted by the court, and be defaulted by the tax Bureau.

Three, invoice anti-counterfeiting matters, identification of truth and false is done by man.

Some small amount of invoice does not matter, but the amount reached more than 10000 yuan, or more than 100 thousand yuan, or to identify the authenticity of the Internet, now all the IRS, or the local tax bureau also has websites, and the website has basically opened the invoice anti-counterfeiting function.

　　雖然說納稅人并沒有鑒別發票真假的義務，但問題是出了事，還是納稅人倒霉，有家船務代理公司因為稅負太高，于是開了近百萬的假發票給船主，船主一直是由這家代理公司開票入帳的，也習以為常了，哪里想到半路殺出個程咬金，貍貓換太子，真票變假票了，不要以為稅務局是呆子，假票上百萬就給查出來了，開票的自然按偷稅處理，補稅罰款，這受票的也逃不了干系，全額調增應納稅所得額，幸好稅務局通情達理，善意取得的發票不按發票管理辦法中的未按規定取得發票處罰，而且告知向開票的索要真票后再調減應納稅所得額，但你說這不是折騰人嘛，所以說數額大的普通發票最好留個心眼兒，而且鑒別發票真偽也不花錢，到稅務局網站上鑒別一下即可。

Accept the invoice, although you accept the true invoice, but it is not necessarily deductible, this time requires a tax knowledge, such as a company in Nantong leasing a device to a Huaian company, this ticket will be supervised by the Nantong Inland Revenue Department, because the rental equipment tax occurs in the rental company, instead, if the Nantong company bought a piece of land in Huaian, then rent it to Huaian company, the ticket will be supervised by the Huaian Taxation Bureau, for example, the construction industry invoice must be issued at the location of the construction site. You should not enter the construction industry invoice for the sake of saving a few small money to buy other places of the construction industry invoice.

There are also food and beverage invoices, not necessarily tax adjustments, such as travel expenses, business trip can not be hungry on business, must eat, or even drink 22 small wine, this invoice does not need to enter business entertainment expenses, travel expenses can be.

The author once checked an insurance company, because the salesperson Commission exceeded the proportion, so he found a lot of fuel charges invoices, food and beverage invoices (08 years ago, enough income, no need to adjust), the taxi invoices were accounted for, but the invoice was true, but the enterprises did a bit stupid, the invoices were serial numbers, and hundreds of them in a serial number. Try common sense to think about it. Do you rent a car for a few thousand dollars at a time?

Like this situation and so on, people say that China is a big country of counterfeiting. Now even the faces have become fake. But you can't be so stupid again. This common sense question is not to bully the tax bureau's intelligence quotient.

At present, there is such a phenomenon, that is, the business is true, but because this business needs tax adjustment, it changes the way to use other invoices, for example, after the implementation of the new tax law, the food and beverage invoices will be left off, forcing enterprises to set up the invoice of meeting fees.

This makes the Inland Revenue Department impossible to guard against.

Or the administrative penalty receipts are directly thrown away, and a few dollars should be used to open advisory invoices. Anyway, tens of millions of tax payer families face hundreds of thousands of tax personnel, and tax personnel can not afford to do so.

Generally speaking, it is necessary to have bills for value-added tax or business tax, but sometimes it is not the same. For example, the compensation obtained by the relocated households is actually the income of the relocated households who pfer the real estate, but the regulations are not imposed on them all over the place. Therefore, although the payment is made, it is not necessary to issue invoices, but to make receipts by the developer and attach the corresponding contracts, identity cards, signature and seal.

For example, farmers sell vegetables to enterprises, farmers can not vote, the general taxpayer enterprises only have to buy agricultural products purchase certificate as a deduction and accounting basis, in this case, there is no need for tickets.

To invest in real estate and share profits and risks is also exempt from business tax. Most places are not allowed to vote. Chongqing has heard that tax-free invoices can be issued. In this case, investment contracts and evaluation reports are also acceptable.

Another example is industrial injury compensation.

Voucher also has a problem of self-made voucher, such as wages, such as the cost of products, such as employee benefits, where the main mistake of enterprises is wrong subjects, some companies put the gift spending into the welfare benefits, to know that the cost of welfare is internal, not external, you put the gift expenses into the welfare benefits, the tax bureau can not see it. When you see it, you need to deduct the personal income tax, but also increase your business entertainment expenses, few tax bureau will remember to reduce your welfare benefits.

Seven. Prepare ammunition for inspection.

Business expenses, single meeting invoice may not be approved by the Inland Revenue Department. You will be asked to provide a meeting arrangement plan, a contract signed with the organizer, and a detailed meeting fee. Therefore, you should have sufficient ammunition to deal with it when you come to the tax bureau. Of course, sometimes you should not do anything wrong. For example, the business entertainment expenses must be written to entertain a tax official, and a director can't do this. Everyone has a strong face. Although the work is dishonoured, it always wants a bright appearance. You invite others to eat, and leave evidence. You said that you should let people face to the bottom of the table. It is not that there is nothing wrong with having an invoice. Business pactions should also have contracts, agreements, articles of association and so on.

Eight, the order should be standardized, and the tickets should be carefully collected.

Some of the invoices are not standardized, and the title is not the unit. It is very troublesome for you to collect such a ticket. For example, the employee's mobile phone invoices, many tax departments do not agree with you, and you can increase the taxable income. In this case, I think it is better to pay wages directly to the employees. The deduction of the enterprise income tax before the real wages is nothing more than the personal income tax. In fact, there is no more pay. You can reimburse the mobile phone fee for the employees, and the IRS should collect your personal income tax as well.

There are also invoices, such as just filling out gifts, obviously smoking and drinking, and so on, used to bring to the hotel consumption, but the Inland Revenue Department is that you are giving away others, you need to deduct 20% of the personal income tax, you really have no choice, and your business entertainment expenses also need to be adjusted, why don't you write a detail, smoke or wine or Cordyceps sinensis.

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