Accepted third party issue value-added tax invoice also belong to the "false value added tax invoices" behaviorAuthor：tongran Time：2015/2/11 Hits：2376
Yesterday morning, reporters from the audit bureau of Jiaxing city national tax inspection department was informed that, since 2014, my city taxation has dealt with a number of enterprises to obtain special VAT invoice from the transaction third party for deduction of tax cases, cases showed a high incidence trend.
It is reported that after receiving the tax department of investigation, the city of a electronic technology companies feel very grievance. Originally, this electronic technology company from the Internet of a foreign company purchased raw materials, the other salesmen to invoice.
The salesman can not directly provide value-added tax invoices, and provides third party companies issue special VAT invoices to the electronic technology company, for the deduction of input VAT, the intangible of "illegal Xukai VAT invoice".
According to the "Provisional Regulations on the people's Republic of China value added tax provisions of article ninth, taxpayers purchasing goods or taxable services, achieved the VAT credit document does not comply with the provisions of the relevant laws, administrative regulations or the state council tax authority departments, the input tax shall be credited against the output tax.
Therefore, the electronic technology companies need to pay about 200000 yuan of value-added tax has been deducted.
The Jiaxing City National Tax Inspection Bureau of the relevant responsible person told the reporter, taking under third party value-added tax invoice is also belongs to "Xukai VAT invoice", not as a financial documents accounted for real, unable to offset the amount of input vat.
In several cases, the recent tax department is investigated, such examples and many, this is related with the criminals walk up "the road of professional". At present, some of the company's salesmen often discuss business in the form of a phone, sales of raw materials processing for head, using enterprise discriminating awareness is not strong weaknesses, using third party invoices illegal profit.
Relevant personnel of the Jiaxing City National Tax Inspection Bureau said that the entire contents, indicating the name of value added tax special invoice seal on the sales side, goods quantity, amount and tax must be consistent with the actual, otherwise it is illegal behavior.
So, how to correctly distinguish the special VAT invoice is false? The staff said, after receiving special invoices of value-added tax, enterprises should be timely check the coupon information, check the invoice maker, issued by the project and the actual transaction situation is consistent, especially pay attention to check transactions contract name seal and the business license, to ensure that the lift head is consistent with the value added tax invoice, beware of charge falsely making out special invoices for value-added tax, cause unnecessary losses. (source South Lake evening)