Financial Treatment: Special Ticket Is Not Something You Want To Make.

Runaway tickets, as the name suggests, are lost control invoices.

In the interpretation of the VAT computer audit system, out of control refers to the deduction of invoices which are out of control and invalid invoices in the whole country.

1. failing to file tax returns on time.

2. enterprises run away;

3. lose the blank special invoice.

1. the seller has declared tax.

According to the State Administration of Taxation's handling of VAT invoice

"(National Tax letter [2008] No. 607) stipulates that the buyer's competent tax authority should pfer the inspection invoice to the inspection department in accordance with the relevant regulations.

Where the seller has declared and paid taxes, the seller can give written proof to the tax authority, and reply to the competent tax authority of the buyer through the joint investigation system, which can be used as a voucher for the purchaser to deduct the tax on the added value tax.

2. the seller has not declared the tax payment.

If the seller fails to declare the tax or fails to declare tax, according to the existing policy, the invoices obtained by the purchaser shall not deduct the corresponding input tax, and the tax deduction should be pferred out of the tax.

(according to the Circular of the State Administration of Taxation on the establishment of a quick response mechanism for VAT invoices (tax No. 2004] 123rd), the method of handling out of control invoices and uncontrolled invoices after certification is stipulated in the certification system: the "uncontrolled invoice" issued by the certification system and the "uncontrolled invoice after authentication" are found to be out of control invoices after examination, and shall not be used as tax deduction certificates for value-added tax.

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1, we should pay attention to the inspection of customers, and understand their business and integrity.

2, pay attention to invoice verification, especially the location of the goods and the location of the invoice must be consistent.

3, control payment time, can take installment payment, but can not be paid in cash, to prevent cheated, causing losses.

4, we should communicate more with the tax authorities and eliminate fluke psychology, so as to avoid unnecessary trouble.

From the point of view of rules, the deduction of input tax is based on the payment of upstream sales tax, so that the chain of value-added tax can be carried out smoothly and orderly.

If the upstream money is not paid, the downstream has spent money to buy it, but the money can not fall into the pocket of the Inland Revenue Department. The Inland Revenue Department thinks that he has not received the money, and has not received the money. You still want to deduct it.

(PS: anyone can suffer a loss. The Inland Revenue Department (the state) can not afford to lose. This is the greatest feeling when we think about taxation, and the best way to implement it is simply not easy.

Then the problem arises. The invoices of the VAT invoices acquired by the buyers party in good faith are no problem. The goods are real, and the money is paid. There is no defect in the logistics. The invoice is also made by the Inland Revenue Department. Until the deduction is completed, the tax bureau says, "I didn't receive the money. The invoice of Ya Ya is out of control. Your input tax must not be deducted, you must turn it out for me, and your invoice will give me proof."

PS: with the grand tax of ticket control, the history of world taxation has been overwhelming.

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In the heart of the enterprise, there must be ten thousand grass mud horses running past.

Why do we run away from the wrong business and need the buyer to bear it? The input tax is bought by the buyer. What the buyer did wrong did not let him deduct it. Wrong! Adults!!!! (PS: Dou E has I wronged? June snow, December high temperature...

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Do you think the purchasing enterprise is wrong?

There is nothing wrong with buying enterprises.

Do you say the Inland Revenue Department is wrong?

The Inland Revenue Department is not wrong. The tax bureau has not received the money. How can it be deducted?

Do you think the escaping enterprise is wrong?

They all ran away. You asked him if he was wrong. Did it make sense? This one thousand knives got the tax first.

For more information, please pay attention to the world clothing shoes and hats and Internet cafes.