With the arrival of the "Golden Tax Phase III", the tax authorities' efforts to crack down on the illegal acts of falsely issuing special invoices for value-added tax have also been intensified. It is learned that in recent years, there have been frequent cases of false invoicing. In order to recover the tax losses, the competent tax authorities of the invoicing enterprises will entrust the competent tax authorities of the payee enterprises to conduct an investigation on the false invoicing. The result of the investigation is usually that the payee enterprises are required to transfer the input tax, and even fined and transferred to the judicial department for suspected crimes.

The flow of funds should be clear and the payment should be consistent with the transaction.

Enterprises need to adopt reliable settlement methods that can trace the flow of funds and obtain evidence afterwards, such as bank wire transfer or transfer bills between public accounts, and try to avoid cash or cash checks for settlement; If it is impossible to transfer funds through the above methods due to specific business conditions, it is necessary to pay attention to signing a written contract with the drawer to prevent risks when a large transaction occurs.

The essence of the transaction is consistent with the invoice information.

When an enterprise purchases goods or accepts services, it needs to confirm that the commodity information indicated on the obtained invoice must be consistent with the subject matter agreed in the transaction contract and the name, quantity and amount actually received. If the contents recorded in the invoice are inconsistent with the written contract, the contract should be amended as soon as possible. If there are many kinds of goods or services purchased in the same batch, invoices shall be issued separately, or the sales list printed by the billing party in the anti-counterfeiting tax control system shall be obtained.

The drawer is the actual supplier.

Enterprises do conduct transactions (purchase goods or receive services), so it is necessary to ensure that the billing enterprise is a real supplier, not a salesman pretending to be the billing enterprise or any third party other than the billing enterprise.

Enterprises need to pay attention to: in order to prevent the salesman from malicious deception, you can ask the salesman to provide a letter of introduction stamped with the seal of the billing enterprise or verify the identity of the salesman through the mailbox of the billing enterprise to confirm the authenticity of the supplier, and pay attention to retaining relevant evidence. For small-scale enterprises that can't issue special invoices by themselves, they can be asked to issue special invoices on behalf of the tax bureau in pre-purchase negotiations, and they must not be eager to find a so-called third party to "issue invoices" quickly.

There must be a "chain of evidence" of real transactions!

In addition to invoices, purchase contracts, remittance records, outbound orders, logistics vouchers and other "evidence" to prove the truth of the business are important basis for dealing with the investigation, which is very important!

The above can teach you how to prevent from obtaining false VAT invoices. Business truthfulness is not only a formal invoice, but also can be used to prove the truthfulness, rationality and legality of the business through multiple evidence chains such as contracts.

Therefore, there must be a "chain of evidence" of real transactions to ensure their legitimate rights and interests and avoid the "Golden Three Hurricanes"!

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