Policy basis

Article 19 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC) stipulates that the time when the obligation to pay value-added tax occurs is:

Taxable sales occur on the day when the sales money is received or the evidence for claiming the sales money is obtained; If the invoice is issued first, it is the day of invoice issuance.

Solution Generally speaking, in actual work, the time when the VAT obligation occurs is the day when the invoice is issued. Please refer to the relevant clauses in the contract for the case of payment in advance.

When the collection time in the contract is earlier than or equal to the actual collection time, the tax obligation time shall be determined according to the contract. If the payment is received in advance, it can be treated as an advance payment.

If there is no agreement in the contract, the time when the goods are dispatched shall be the time when the tax obligation occurs.

Second, the legacy of the contract

1, transaction contract review

Tax revenue comes not from "accounting" but from "business". A contract is a written expression of business.

The business model determines tax payment, and the contract determines the accounting treatment of income.

Attach importance to the contract, and finance should participate in the whole process of signing the contract.

Third, the issue of collecting invoices.

1, get the non-compliant invoice.

Common non-compliant invoices:

A. the contents of the invoice items are inconsistent with the business. For example, the agency service fee is paid for the meal.

B the name of the invoice issuer does not match the actual company name. For example, buy goods from company A and get invoices from company B.

C. the invoice tax rate is inconsistent with the business. For example, a 6% express service fee is charged for transportation 1 1%.

D. the invoice bill is not standardized. For example, there is no address in the remarks of the house rental invoice.

E. the invoice issuing time is overtime. For example, the invoice for 19 was obtained on 2 1.

Non-conforming bills cannot be deducted from costs, expenses and expenses before tax. Need to do tax increase calculation and pay enterprise income tax. Otherwise, it will lead to the fact of paying less taxes, thus taking risks.

2. The risk of false invoicing

Falsely issuing VAT invoices refers to one of the acts of falsely issuing invoices for others, falsely issuing invoices for oneself, and letting others falsely introduce others for themselves.

Policy Article 37 of the Measures for the Administration of Invoices stipulates that if the fraudulent amount is less than 654.38+0000 yuan, a fine of less than 50,000 yuan will be imposed, and if the fraudulent amount exceeds 654.38+0000 yuan, a fine of more than 50,000 yuan and less than 500,000 yuan will be imposed. If a crime is constituted, criminal responsibility shall be investigated according to law.

For example, Company A sells goods to Company B, and the goods have been issued, and Company B pays the payment to Company A, and Company A issues invoices to Company C, which is a false statement.

If Party B is short of funds, please ask the third party D Company to pay for the goods and sign a tripartite agreement, which is legal and compliant at this time.

Fourth, the distinction between public and private.

It is illegal to use a personal card, if you receive money, you will not make company income or file tax returns.

There will be VAT risk if you don't invoice. There will be enterprise income tax risk if you don't make income. Not paying dividends according to the normal process will have personal income tax risks.

Fifth, the exchange of funds is too large.

For example:

A. Interest-free loans between affiliated companies

B. Long-term relationship between shareholders and the company

C. the employee loan has not been paid back after the new year.

Interest-free loans at risk points shall be regarded as sales according to regulations. If the loan is not repaid according to the regulations, it will be taxed.

Intransitive verb off-balance sheet assets

For example, the purchase did not get the invoice, and there was no record in the boss's personal wallet.

Poor management of inventory and fixed assets.

Risk point bank fund supervision involves anti-money laundering, anti-terrorist financing, anti-tax evasion and other risks. The comparison between personal bank accounts and public accounts involves tax risks.