Such as late supplement and declaration, which cause abnormal declaration, tax credit evaluation is affected, and there is a risk of false declaration, as shown in the following table:
In practice, many companies have been fined by the tax bureau for not issuing invoices. We have found a case published by the tax bureau:
A real estate development company in Guangzhou should have invoiced 1 copy, and the total price and tax of the invoiced amount was1550,000 yuan, which violated the provisions of Article 19 of the invoice management measures and was recommended to be fined 6,000 yuan by the tax bureau.
In view of the series of risks that should be invoiced and many cases disclosed by the tax bureau, we suggest that business owners and accountants should pay attention to invoicing to avoid tax-related risks.
However, in the business operation, sometimes for various reasons, it is necessary to generate un-invoiced income. Then, how should the enterprise standardize the income that has not been invoiced in order to avoid risks?
We briefly summarized it from the aspects of accounting, tax treatment and daily management for your reference:
In addition, in the daily production and operation of enterprises, not all income needs to be invoiced, and there are some situations that do not need to be invoiced. We have also summarized them for you:
Finally, I would like to remind everyone that in 2022, invoices will be one of the key points of the tax bureau's inspection, and everyone must pay attention to the issue of invoices. We have summarized some common risk behaviors for you, and everyone should pay attention to avoidance and prevention. The details are as follows:
1, 9 kinds of general violations, including not issuing invoices according to regulations, issuing invoices without a special invoice seal, etc. The corresponding behaviors are defined and punished as follows:
2. Loss or unauthorized destruction of invoices, false issuance and other acts, and the corresponding behavior definition and punishment:
3, the definition and punishment of illegal generation and other violations:
For more information about tax-related risks and evasion of enterprises, you can look at the column below: