After the cancellation of the foreign exchange write-off system, the total amount of write-off depends on the automatic comparison of the system to monitor whether the import and export business of the enterprise is compliant and reasonable. If it is not reported on the platform, the cargo flow and capital flow will not match in the corresponding verification cycle, and the total difference rate will be abnormal. Beyond the normal range, the foreign exchange bureau will conduct on-site verification of the unit to determine the classification of the enterprise directory.
According to the first paragraph of Article 33 and Article 19 of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value-added Tax [Caifuzi [1993] No.223], if the goods are pre-sold, the tax obligation occurs on the day when the goods are sent out.
Export goods and goods without invoices are not included in the scope of value-added tax collection.
According to the new enterprise income tax law promulgated in 2007, only the amount that should be paid but has not been paid for more than two years will be incorporated into the taxable income of the current period. Advance payment (the actual delivery time is the tax time. In other words, the tax obligations of value-added tax and enterprise income tax occur at the same time.
Of course, enterprises should also actively cooperate with the tax authorities to provide relevant contracts, indicating that the delivery time was reasonably agreed in advance. If necessary, it is also necessary to provide the communication letter between the two parties who can not deliver the goods according to the contract, as well as the estimated delivery time plan agreed by both parties. Explain the authenticity of the contract.