At the end of the year, the peak period of invoice issuance is coming, and the corresponding risk points can be self-checked
The important basis for pre-tax deduction of enterprises is invoices, and the objects of focus are also invoices. In fact, in the process of business operation, the relevant situation on the invoice is inseparable. Then, in the case that more than half of 2024 has passed, the risk points of invoices, business owners or finances can self-check!
1. Is there any false opening? Have you ever issued a false VAT invoice for someone else?
2. Is there a corresponding error in the application of the invoice tax rate?
3. Didn't issue a qualified invoice as required?
4. Failure to invalidate the invoices issued by the seller in accordance with the regulations?
5. Is there an error in the applicable tax rate for invoicing small-scale taxpayers?
6. Is there an inconsistency between purchase and sale, and abnormal purchase and sales items?
7. Is there a situation where enterprises open and issue invoices in the ring?
8. Is there an error in the issuance of the invoice list?
9. How often do invoices be issued in the early hours of the morning?
10. Is there any way to use it in lieu of invoices? For example, other documents such as obtaining white slips in the account
11. Does the enterprise have only output tax and no input tax? The profit is too high, looking for an invoice to circumvent the situation?
12. Is there a problem that the amount is invoiced at the top of the grid?
13. What happens when the business is genuine but no invoice has been obtained, but the invoice is used to offset it?
14. There are invoices for agricultural products but there is no way to provide proof of self-production or non-self-production?
15. Are there also cases where a large invoice is obtained but the chain of evidence is insufficient?
16. Is there a situation where the invoice has not been paid or a large amount of cash has been paid?
17. Are invoices frequently invalidated? Abnormal void ratio?
18. Newly established small-scale taxpayers, who issue large bills in the short term, and at the same time, the legal person is older and has no ability to operate or even have the ability to live?
Now, towards the end of the year, enterprises must ensure the regularity and compliance of invoice issuance and use. Of course, the purpose of business operation is also to make profits, so when an enterprise registers, it can also learn about the appropriate preferential policies when choosing to apply for the corresponding preferential policies and increase the competitiveness of the enterprise! For example, you can apply for preferential treatment of approved collection or incentive support. In the case of real business and consistent third-rate or fourth-rate consistency, apply reasonably and legally to enjoy preferential treatment and pay taxes correctly!
Disclaimer: The source of the article is reprinted from Gong Yi Yi Hao's "Tax Spike" to learn more about local preferential treatments