Input is the invoice issued by the supplier when you purchase goods and raw materials, and vice versa. If the enterprise fails to obtain the input invoice, there is actually no voucher for the pre-tax deduction of enterprise income tax, and 3% value-added tax cannot be deducted from the input tax, which means that 3% of the income from selling goods, services and services is declared and taxed according to law, and the quarterly income does not exceed 90,000. So this input invoice is still very important. You can pay less or no enterprise income tax, and you can't do it without paying it. The only difference with small-scale taxpayers is that legal input can be deducted from invoices and the output tax of value-added tax can be deducted. Without an input invoice, enterprise income tax and value-added tax are not allowed. As for tax-related risks, that is to say, falsely issuing VAT invoices is very serious. If the amount of impersonator is less than 6.5438+0 million yuan, a fine of 50,000 yuan to 500,000 yuan shall be imposed, and if the case constitutes a crime, criminal responsibility shall be investigated according to law. "