A company has been penalized by the tax bureau because of the attachment of the voucher, and the cash receipt cannot be used as the attachment of the financial voucher?
01
Receipts for cash receipts
The authenticity of the business cannot be proven
Recently, Xiaobian saw a penalty announcement on the website of the tax bureau:
State Administration of Taxation *** Taxation Bureau of the First Inspection Bureau of the Tax
Notice of administrative punishment matters
Tax Audit No. 1 Penalty Notice [2024] No. 6
Construction Labor (***) Co., Ltd. (Taxpayer Identification Number: 9***1):
In accordance with Article 8 of the "Law of the People's Republic of China on the Administration of Tax Collection" and Articles 44, 63 and 64 of the "Administrative Punishment Law of the People's Republic of China", the relevant matters are hereby notified as follows:
1. The facts, reasons, basis and proposed penalty decision of tax administrative penalty:
Through the inspection of the business between you (the unit) and *** Decoration Engineering Co., Ltd., it was found that you (the unit) obtained 5 ordinary VAT invoices issued by *** Decoration Engineering Co., Ltd. on December 28, 2019 (the name of the goods or taxable services is "* construction services * labor fees", the invoice code is 034001900104, the invoice number is 48***924-48***28, and the total price and tax is 504,100 yuan), which are included in the cost of the main business. and make a pre-tax deduction for corporate income tax. The voucher provided by you (unit) to pay the project money of *** Decoration Engineering Co., Ltd. is a cash receipt, and the rest of the project money has not been paid so far, which cannot prove the authenticity of the transaction. Therefore, it is determined that the 5 ordinary VAT invoices obtained by you (the unit) should increase the cost and pay the relevant taxes and fees.
According to Article 8 of the Enterprise Income Tax Law of the People's Republic of China (Presidential Order No. 63), reasonable expenses actually incurred by an enterprise in connection with the acquisition of income, including costs, expenses, taxes, losses and other expenses, are allowed to be deducted when calculating the taxable income. Article 22 of the Measures of the People's Republic of China for the Administration of Invoices stipulates that invoices that do not meet the requirements shall not be used as financial reimbursement vouchers. The 504,100 yuan that you (the unit) obtained in 2019 have been deducted from the pre-tax declaration of enterprise income tax for the 5 false VAT invoices obtained by you (the unit) should be increased, and the enterprise income tax of 25,205 yuan should be paid.
According to Article 63 of the Tax Administration Law of the People's Republic of China, "a taxpayer who forges, alters, conceals, or destroys account books or accounting vouchers without authorization, or lists more expenses or omits or understates income in the account books, or refuses to declare or makes false tax declarations after being notified by the tax authorities, and fails to pay or underpays the tax payable, shall be guilty of tax evasion." If a taxpayer evades taxes, the tax authorities shall recover the taxes not paid or underpaid, and impose a fine of not less than 50% but not more than five times the amount of taxes not paid or underpaid; if a crime is constituted, criminal responsibility shall be investigated in accordance with the law", it is proposed to characterize you (unit) as tax evasion, and impose a fine of 0.5 times the enterprise income tax, with a fine of 12,602.50 yuan.
In practice, many finances only refer to the invoice when sorting out the voucher attachments, believing that as long as there is an invoice, the authenticity and rationality of the business can be proved.
It's not that many business vouchers can't be attached with only one invoice, Xiaobian has summarized it for everyone, see if you have stepped on the pit~
02
From 2024 onwards, focus on self-examination!
These expenses cannot be reimbursed on the basis of a single invoice
Xiaobian has summarized 8 kinds of expenses that require invoices + other certificates to be accounted for, and it is recommended that you collect them and do a good job of self-inspection!
03
Accounting needs attention
15 kinds of invoices cannot be recorded in the account, and all receipts will be returned!
1. There is no transaction, and the invoice issued completely false cannot be recorded! Return!
This kind of invoice is recorded in the account, which is a fabrication of false tax basis, and will not only be fined by the tax authorities, but also suspected of committing a crime.
Second, it's 2024, and the invoice doesn't have a taxpayer identification number? Receipt of such an invoice cannot be credited! Return!
According to the SAT Announcement No. 16 of 2017, starting from July 1, 2017, ordinary VAT invoices without taxpayer identification numbers or unified social credit codes are invoices that do not meet the requirements and cannot be used as tax vouchers.
3. The name of the invoice item is a general name such as food, and if there is no specific detail, it cannot be recorded! Return!
At present, the invoice of the accounting expenses, only the general name of food, or office supplies can no longer pass the tax pass, and the list must be attached, otherwise it is the name of the product itself.
Some enterprises will open office supplies no matter what expenses are incurred, which will expose the enterprise to a great risk of tax inspection.
Fourth, the list attached to the invoice is printed on A4 paper by yourself, and cannot be recorded in the account! Return!
The received special VAT invoice with a list, but the list is not issued and printed from the anti-counterfeiting tax control system, this kind of invoice is an invoice that does not meet the requirements and cannot be recorded in the account.
Note that the returned list mentioned here is a self-made list, and the list printed in non-tax control equipment cannot be reimbursed. If it is issued through the tax control system, but it is printed by A4, it can be credited.
Tips: There is no limit on the number of lines of the invoice, and the type of goods can be reflected on the invoice.
5. Invoices with incomplete items filled in the invoice remarks column cannot be recorded! Return!
The VAT invoice that meets the conditions but does not fill in the information in the remarks column according to the regulations will not be used as a valid tax voucher! Must be returned and reopened!
What should I pay attention to when filling in the remarks column of the invoice? We've summarized 10 details!
Sixth, the invoice is stamped with the official seal, financial seal, etc., and cannot be recorded! Return!
The invoice can only be stamped with the special invoice seal, if you receive the invoice stamped with the official seal, legal person seal, financial seal, contract seal, etc., can not be recorded in the account, must be returned.
Reminder: Electronic ordinary VAT invoices and special VAT electronic invoices issued through the public service platform of VAT electronic invoices shall be replaced by electronic signatures instead of special invoice seals; The electronic ordinary VAT invoice issued through the public service platform (optimized version) is an electronic signature.
7. The invoice is stamped with a circular invoice special seal, which cannot be recorded! Return!
The announcement of the State Taxation Bureau on issues related to the style of the special invoice seal stipulates that the shape of the special invoice seal is oval, the long axis is 40mm, the short axis is 30mm, the side width is 1mm, and the printing color is red. Therefore, the circular invoice special seal is not in accordance with the regulations, and the invoice stamped with this seal is also a non-compliant invoice and cannot be recorded!
8. The special invoice issued on behalf of the company is not stamped with the company's special invoice seal and cannot be recorded! Return!
To issue a special invoice on behalf of the company, only the special invoice seal of the unit needs to be stamped, and there is no need to stamp the special seal of the tax authority for issuing invoices on behalf of the tax authorities.
Ordinary invoices shall be issued on behalf of the tax authorities and stamped with the special seal of the tax authorities for issuing invoices on behalf of the tax authorities.
9. Invoices printed with the old version of the invoice supervision seal cannot be recorded! Return!
Note: The newly enabled invoice supervision seal is engraved with the words "State Administration of Taxation" in the middle, and the words "×× Provincial (Regional, Municipal) Taxation Bureau" are engraved in the lower ring. The old version of the invoice supervision seal, the words "×× provinces (autonomous regions, municipalities)" are engraved in the middle, and the words "supervised by the State Administration of Taxation" are engraved in the lower ring.
The State Administration of Taxation stipulates that the invoices of the old version of the supervision seal cannot be used after December 31, 2018. Receiving this kind of invoice cannot be used as a voucher for accounting~
10. Invoices without code abbreviations cannot be accounted for! Return!
For VAT special invoices, ordinary VAT invoices, VAT electronic ordinary invoices, VAT electronic special invoices on and after January 1, 2018, as well as the number of electronic invoices that will be piloted in 2022, the "name of goods or taxable services and services" or "project name" column must have a secondary "abbreviation", and the "abbreviation" must be correct to be considered a compliant invoice.
Similarly, 1. There is no abbreviation corresponding to the tax classification code of goods and services, indicating that the invoice is not issued by the new invoice management system, and this kind of invoice cannot be recorded!
2. If the abbreviation corresponding to the tax classification code of goods and services is incorrect, such as the error of "* transportation service * + "real estate", it is a non-compliant invoice, and the input tax cannot be deducted, nor can it be deducted before tax!
Therefore, accounting colleagues must keep their eyes open and do not let this kind of mistake occur, which increases the tax risk of the enterprise.
11. If the tax classification code of goods and services of refined oil invoice is selected incorrectly, it cannot be recorded! Return!
12. If there is no "refined oil" in the upper left corner of the refined oil invoice, it cannot be recorded! Return!
The words "refined oil" are printed in the upper left corner of the special VAT invoice for refined oil, ordinary VAT invoice, and ordinary VAT electronic invoice, indicating that the invoice is not issued through the refined oil invoice issuance module in the new VAT invoice management system, and cannot be accounted for!
Note: The VAT voucher does not have the words "refined oil" and can be used as a normal refined oil invoice.
13. If the "unit column" of the refined oil invoice is filled in incorrectly, it cannot be recorded! Return!
When issuing invoices for refined oil products, it should be observed that the "unit" column of the invoice should select "ton" or "liter". Otherwise, it is an invoice that does not meet the requirements and cannot be used as a voucher.
14. If the "quantity" of the refined oil invoice is filled in incorrectly, it cannot be recorded! Return!
For refined oil invoices, the "quantity" column of the blue invoice is required and not "0". Otherwise, it cannot be used as a voucher for accounting, and any unit or individual has the right to refuse to accept it.
15. If the applicable tax rate is selected incorrectly, it cannot be recorded! Return!
For example, if a company is concurrently engaged in business, selling both goods and providing services, the accountant chooses the wrong tax rate. The wrong invoice tax rate is an unqualified invoice, which cannot be recorded in the account and cannot be used as a tax deduction voucher.
04
Caution!
From today, the 5 major risks of expense invoice reimbursement should be avoided!
Not only is there a risk in the reimbursement of personal advances, but also in the reimbursement of common expenses such as travel expenses, meals, and welfare expenses.
1. Do I need to withhold and pay individual income tax?
When making financial payments to individuals, it is important to consider whether the amount needs to be withheld for individual income tax. If the office supplies, meals and gas expenses reimbursed by the enterprise do not match the scale and operation of the company, it is very likely to be required by the audit to pay back taxes.
For example, the management expenses of a company in Jiangsu rose sharply in 2019, and the tax authorities found that the three large office expense invoices were actually welfare expenses paid to employees, and they were finally required to pay 30,000 yuan in individual income tax and a fine of 15,000 yuan.
Individuals reimburse their own expenses in the enterprise, which is in the nature of welfare, and in essence, they still obtain employment-related income, and should pay individual income tax according to wages and salaries.
Article 69 of the Law on the Administration of Tax Collection stipulates that if a withholding agent fails to withhold, the tax authorities shall impose a fine of not less than 50% but not more than three times the amount withheld but not withheld.
For invoice paychecks, not only can finance not come up with such bad ideas, but also inform the relevant personnel of the consequences of doing so in time to help the company reduce risks!
2. Can VAT be deducted?
When getting the reimbursement form for expenses, financial personnel should consider whether the VAT can be deducted. The deduction of input tax must meet 2 conditions at the same time:
◆ Obtain legal and valid deduction certificates
◆ There are no tax-exempt items, collective benefits, and other items that cannot be deducted from input tax
For example, if they are all air tickets, can the input tax be deducted? It depends on the type of ticket and who is being reimbursed.
3. Can corporate income tax be deducted?
The Measures for the Administration of Pre-tax Deduction Vouchers for Enterprise Income Tax stipulate that the legal vouchers that can be deducted before tax are not limited to commonly used invoices, but also fiscal bills, tax payment vouchers, collection vouchers, split orders, etc.
Although some expenses can be reimbursed in accordance with the relevant accounting management regulations, they cannot be deducted before tax in income tax, and should be increased on the initiative.
For example, after the loss of a railway e-ticket, there is a risk that the corporate income tax cannot be deducted.
4. Whether there are differences between accounting and tax laws
The most typical example is that the tax law stipulates that fixed assets below 5 million yuan can be deducted before tax at one time, and many people include depreciation in the accounting treatment at one time, and the net value of fixed assets has become 0.
This practice is wrong and can lead to distortion of accounting information. For differences in accounting and tax laws, they should be recorded through accounts such as "Deferred Tax Assets" and "Deferred Tax Liabilities".
5. The risk of private use of public funds and malicious reimbursement
The reimbursement of personal consumption by the company, or the collusion with a third party to deliberately raise the price for malicious reimbursement and the private use of public funds, are particularly harmful situations for state-owned enterprises and private enterprises.
There are several ways to avoid this risk:
(1) Formulate a budget and use the budget system to constrain the reimbursement of expenses.
(2) Reimbursement expenses can not only be based on invoices, but also have original documents such as large-amount purchase applications, acceptance forms, contracts, and warehousing orders.
(3) A list of invoices should be requested.
(4) Set up special person procurement, special person review, and regular procurement
(5) With public payment, you can use Alipay, WeChat and other convenient payment methods.
Source: Finance First Classroom, Tax Lecture Hall, Mei Song Lecture on Tax, Tax Desk, Financial Manager, Tax Manager, the content is only for the purpose of learning and communication for readers. The copyright of the article belongs to the original author.