Interviewed experts:
Wang Jin Chairman of Beijing Shui Xin Guangtong Tax Agency Co., Ltd. Certified Public Accountant Certified Public Accountant China Vice President of Tax Planning Research Association
Zhang Chunxi, Chief Certified Public Accountant of Henan Sifang Certified Public Accountants, Tsinghua University, Master of Accounting
Small invoices hide big risks.
The change and influence of "camp reform" on enterprises involves many departments, such as enterprise management, production, sales, finance, logistics, etc., which are manifested in tax payment status, tax control equipment, tax calculation methods, tax declaration procedures and so on. If you want to choose a carrier to explain this change, the most intuitive is undoubtedly that small VAT invoice. The two interviewed experts agreed that we should not underestimate any special invoice for value-added tax, which is the place where enterprises that "increase the value of the camp" are most prone to tax risks.
Reporter: What should enterprises pay attention to when using special invoices for value-added tax? What are the most easily overlooked problems? What is the most common mistake?
Zhang Chunxi: Enterprises that "increase the value of VAT" should deeply understand the particularity of special VAT invoices and the strictness of monitoring and management. First of all, the special VAT invoice has a monetary function, which reflects the tax settlement relationship between enterprises and countries. Enterprises can deduct taxes with special invoices for value-added tax, while ordinary invoices originally used cannot generally deduct taxes with tickets except for special industries and regulations. Secondly, the tax authorities will impose heavy penalties on acts that violate the regulations on the management of special VAT invoices. Secondly, the contents of special VAT invoices are more than ordinary invoices. The contents of the special VAT invoice include the taxpayer's tax registration number, the amount excluding VAT, the applicable tax rate and the VAT payable, in addition to the contents required by ordinary invoices. Finally, the value-added tax belongs to extra-price tax, which is mostly calculated by the input tax and output tax of the detailed subject of tax payable, while the business tax belongs to in-price tax, all of which are included in the cost to offset the current profit and loss.
There are two problems that are most easily overlooked in the use of special invoices for value-added tax by enterprises with "VAT reform". First, when issuing a special VAT invoice, there are incomplete elements, such as missing the taxpayer's bank and account number, tax registration certificate number, etc. This makes it difficult for the drawer to copy the tax return and for the drawee to authenticate. Second, the special VAT invoice needs to be separated from the price tax, and the total bid tax can be obtained by adding the two, while the ordinary invoice does not need to issue the price tax separately, but only needs to issue the total price tax together. The inertia operation of ordinary invoices for many years may make the drawer feel very uncomfortable.
The biggest mistake in using special invoices for value-added tax by enterprises with "VAT reform" should be making false invoices. Falsely issuing special invoices for value-added tax is not only an act strictly prohibited by the Measures for the Administration of Invoices and the Regulations on the Use of Special Invoices for Value-added Tax, but also a criminal act to be severely punished by the criminal law. 2065438+In July 2002, State Taxation Administration of The People's Republic of China issued Announcement No.33, reiterating the Provisions on Tax Collection and Compensation for Taxpayers Falsely Issuing Special VAT Invoices, and demanding that taxpayers be punished for falsely issuing special VAT invoices according to the relevant provisions of the Tax Administration Law and the Invoice Management Measures. Enterprises that "reform the camp" should pay close attention to it.
Wang Jin: There are two types of "VAT reform" enterprises. One is an enterprise that is already a general taxpayer of value-added tax. Because they have used special invoices for value-added tax, they have management experience and relatively little business risk. The second category, which is also the vast majority of enterprises, originally mainly paid business tax, but did not involve value-added tax. In addition, the management requirements of ordinary invoices are looser than those of special VAT invoices. Therefore, after such enterprises become general taxpayers of value-added tax due to the tax reform, there will naturally be some discomfort when using special invoices for value-added tax.
There are three problems that are most easily overlooked in the use of special invoices for value-added tax by "VAT reform" enterprises. First, do not ask for a compliant tax deduction certificate as required; Second, it has obtained the compliance certificate and failed to go to the competent tax authorities for certification within the specified time; Third, due to our ignorance of the laws and regulations of value-added tax, we were able to obtain the tax deduction certificate that met the requirements, but we didn't get it. We only got an ordinary invoice or receipt and lost the opportunity of tax deduction.
There are three other mistakes that enterprises that "increase the value-added tax" are most likely to make when using special invoices for value-added tax. First, the business that cannot deduct the input tax after obtaining the special VAT invoice will still deduct the input tax according to the deduction items; Second, the input tax invoice certification is overdue, which leads to the problem that the input tax cannot be deducted; Third, the out-of-price expenses are omitted, and the calculation of output tax is less, resulting in less value-added tax.
Not all input taxes can be deducted.
After the "VAT reform", the final value-added tax paid by general taxpayer enterprises is the difference between output tax and input tax. The more input tax deducted, the less value-added tax paid by enterprises. Therefore, many "VAT reform" enterprises try their best to deduct the input tax as much as possible to reduce the burden of enterprise value-added tax. However, tax experts remind that not all input taxes can be deducted, and the VAT input tax deduction must meet the prescribed scope and time limit.
Reporter: What should enterprises with "VAT reform" pay attention to in VAT input tax deduction? What are the restrictions? What are the possible tax risks?
Wang Jin: Four points should be paid attention to in the VAT input tax deduction of enterprises with "VAT reform". First, we should not confuse the deductible business scope with the non-deductible business scope. Second, we must go to the tax authorities in time to verify the special invoices for input within the specified time. Specifically, the drawee enterprise should go to the tax authorities for certification within 180 days from the date of invoice issuance, and report the deduction of input tax to the competent tax authorities within the reporting period of the next month after certification. Third, taxable items and non-taxable items bear the same input tax. Modern enterprises generally involve a wide range of business, including both VAT taxable business and non-VAT taxable business. Therefore, a reasonable division of taxable items and non-taxable items is particularly important for accurately calculating the current allowable deductible input tax and avoiding tax risks. Fourth, the transfer of input tax on goods or taxable services purchased by changing purposes.
According to the relevant provisions of the tax law, the input tax of the following items shall not be deducted from the output tax. For example, tax items applicable to simple tax calculation method, non-VAT taxable items, VAT tax-free items, goods purchased for collective welfare or personal consumption, processing, repair and repair services or taxable services accepted; Abnormal losses of purchased goods and related processing, repair and replacement services and transportation services; Goods purchased, processing, repair and replacement services or transportation services consumed by products in process and finished products with abnormal losses.
Zhang Chunxi: The laws and regulations followed by enterprises that "increase the value of the camp" are mainly the Provisional Regulations on Value-added Tax and its implementation rules, which are basically the same as those of ordinary value-added tax enterprises. The range of input tax that can be deducted and the range of input tax that cannot be deducted by "VAT reform" enterprises are detailed in relevant documents, and enterprises can implement them according to the provisions of the documents. Here, it is necessary to remind the "camp reform" enterprises to pay attention to two points. First, if the general taxpayer's accounting is imperfect or unable to provide accurate tax information, even if the input tax is within the scope of deduction, it shall not be deducted from the output tax; Second, the input tax cannot be deducted from the output tax for those who should apply for the qualification of general taxpayer but have not applied.
Of course, all input tax deductions must be realized through specific tax deduction vouchers. The VAT deduction vouchers that can be deducted by enterprises that have increased their business value include special VAT invoices, special payment books for customs import VAT, agricultural product purchase invoices, agricultural product sales invoices, transportation expense settlement bills and general payment books. Among them, if a taxpayer uses a general payment book to deduct the input tax, it shall have a written contract, a payment voucher and a statement or invoice from an overseas unit. If the information is incomplete, the input tax shall not be deducted from the output tax. It should be noted that the input tax amount in the above-mentioned tax deduction voucher must be true, effective and actually incurred. If the drawer makes a false statement, the payer may not verify the deduction.
In short, enterprises with "business tax appreciation" must meet three conditions when deducting the input tax: the specified scope, the specified time limit and the specified vouchers, otherwise the deduction cannot be realized normally.
See clearly the preconditions of value-added tax preference.
In the system arrangement of value-added tax, the arrangement of tax reduction and exemption is generally very cautious, because tax reduction and exemption is easy to destroy the interlocking integrity of the VAT deduction chain. However, in order to smoothly promote the pilot reform of "VAT reform" and reduce the tax burden of pilot enterprises, the pilot program of "VAT reform" has stipulated a number of VAT tax-free items and items that can be refunded immediately upon collection. During the interview, two interviewed experts reminded enterprises that there are many tax incentives for "reform of the camp", but the relevant enterprises must clearly see the preconditions for VAT concessions.
Reporter: What are the value-added tax concessions for enterprises that "reform the camp"? What risks do you need to guard against when enjoying tax incentives?
Wang Jin: There are mainly two kinds of tax incentives for enterprises that "increase the value of the camp", one is exempt from the value-added tax, and the other is that the value-added tax will be refunded upon collection. The former item is *** 13, including individual transfer of copyright, provision of taxable services by individuals with disabilities, provision of technology transfer, technology development and related technical consultation and technical services by pilot taxpayers, and provision of taxable services by qualified energy-saving service companies in implementing contract energy management projects. The latter includes domestic cargo transportation services, warehousing services and loading and unloading services provided by the pilot taxpayers registered in Yangshan Bonded Port Area, which will be refunded once collected; Units that place disabled persons shall be executed by the tax authorities according to the number of disabled persons actually placed by the unit, and the value-added tax shall be refunded immediately after quota collection.
Another advantage is that before 20 1 1, 12, 3 1, the pilot taxpayers of "VAT reform" have enjoyed the preferential treatment of business tax in accordance with the relevant policies and regulations, and eligible projects can enjoy the relevant preferential treatment of value-added tax during the remaining tax preferential policies.
In terms of enjoying tax incentives, "VAT reform" enterprises need to guard against five major tax risks.
First, judge whether you meet the conditions and scope of preferential tax policies. In order to meet the situation and scope of preferential tax policies, some enterprises simply adopt some accounting techniques to approach the policy provisions, instead of changing business arrangements, which has great policy risks.
Second, if the tax benefits are met, whether the necessary procedures and filing procedures have been fulfilled in accordance with the provisions and business processes of the competent tax authorities. For example, technology transfer, technology development, technical consultation and technical services provided by pilot taxpayers are exempt from value-added tax. Relevant tax documents specify the concept, scope and preferential approval procedures of technology transfer, technology development and technology consultation in detail, and enterprises must make adequate data preparation as required.
Third, whether taxable items and tax-free items can be accurately accounted for, and whether the input tax included in purchased goods and services can be accurately divided.
Fourthly, because of the close relationship between VAT and enterprise income tax, the change of VAT will directly affect the accounting of enterprise income tax. Therefore, enterprises that enjoy the preferential policies of value-added tax must be treated correctly in accordance with the relevant provisions of the enterprise income tax law.
Fifth, handle the relationship between tax-free items and special VAT invoices. First, taxpayers who provide taxable services and enjoy preferential policies of exemption from value-added tax shall not issue special invoices for value-added tax; Second, the input tax on goods purchased and taxable services obtained by taxpayers for VAT exemption items shall not be deducted.
Zhang Chunxi: For the 13 project exempted from value-added tax, enterprises that "increase the value of business tax" should pay attention to the conditions and approval procedures that meet the tax exemption. For some projects involving government approval, relevant approval documents should be obtained, and relevant materials should be kept and provided in time when needed by tax authorities. For the four types of projects that are subject to immediate refund, some are reduced or exempted according to the number of people, and some are reduced or exempted by more than 3%. If the number of people is reduced or exempted, the scope and number of people should be guarded; If the tax burden is reduced by more than 3%, it is necessary to effectively match the input tax amount and the output tax amount, control the tax burden, and prevent the risk of improper tax burden.
Taxation according to regulations is the best risk prevention.
How to prevent the above tax risks is a long-term challenge faced by the pilot enterprises of "camp reform". Tax experts say that the best way to prevent tax risks is to study laws, regulations, rules and regulations carefully and pay taxes according to the regulations.
Reporter: The tax risks of enterprises with "VAT reform" are manifested in all aspects of the enterprise, and the tax compliance costs they bear are much higher than before. So, how can enterprises guard against these tax risks and minimize the compliance costs?
Zhang Chunxi: No matter whether it is a transportation enterprise or a modern service enterprise, under the background of "VAT reform", the tax burden cost of most enterprises has decreased, but the tax compliance cost has increased. Value-added tax is the largest tax in China, and there are also the most laws and regulations on value-added tax. According to statistics, there were 650 legal documents on value-added tax in 20 10 and 569 in 2010. General VAT taxpayers have to fill in more than 300 forms to complete the declaration task. This has high requirements for accounting, financial system and electronicization of enterprises. Faced with the "reform of the camp", many enterprises need to update personnel, process transformation and system reconstruction in order to pay taxes in compliance.
The best way to prevent possible tax risks and reduce compliance costs is to pay taxes according to regulations. Specifically, the first thing the pilot enterprises should do is to thoroughly study the normative documents, thoroughly understand the requirements, improve the financial accounting, do a good job in accounting, and prepare all the information for future reference at any time; Secondly, consider hiring fiscal and taxation intermediaries to do a good health check-up, seize the opportunity to do a good job in tax planning, and enjoy the benefits brought by structural tax reduction to enterprises.
Wang Jin: The concept of the operators of the pilot enterprises of "VAT reform" must be changed with the tax reform. First, strengthen financial management in accordance with the requirements of laws and regulations, and increase the training of relevant tax knowledge for business departments and their handlers; Second, carefully select partners and suppliers in the operation to ensure that qualified deduction vouchers can be obtained after economic business occurs; Third, pay attention to your own industry and do a good job in data preparation, financial accounting and data statistics. In accordance with the regulations, apply for tax refund in time according to the prescribed procedures and requirements, and safeguard the legitimate rights and interests of enterprises to the maximum extent.