The company incurred an elevator maintenance premium of 60,000 yuan, and the invoice item issued by the other company was the project payment. How do I explain this?

1. Error in invoicing by other companies. Elevator maintenance fee belongs to the taxable scope of value-added tax, and special invoices for value-added tax should be issued. The applicable tax rate is 17%, and the engineering fee tax rate is 3%. Therefore, the motivation of the other company's invoicing error is tax avoidance;

2. You have received the wrong ticket. If you don't return it directly, you will violate the provisions of the invoice management measures and obtain non-compliant bills. Although the administrative penalty is exempted according to the provisions of obtaining invoices in good faith, the cost of that ticket cannot be charged, and the enterprise income tax should be increased in full before tax, which does not meet the requirements of the Accounting Standards for Business Enterprises-Basic Standards.

3. Considering the current domestic tax situation and the professional quality of auditors, there is a great possibility of not being discovered, but there are risks. I hope that your company will fully predict the risks according to its own situation before deciding whether to accept the tickets.

4. As for the entries, it is very simple: loans: operating costs/management costs/operating expenses, etc. Loans: bank deposits or others.