With the arrival of the "Golden Tax Phase III", the tax authorities are also stepping up their efforts to crack down on the illegal acts of falsely issuing special VAT invoices. It is reported that in recent years, cases of false invoicing have occurred frequently. In order to recover the tax losses, the competent tax authorities of the billing enterprise will entrust the competent tax authorities of the receiving enterprise to investigate the false invoicing. The result of the investigation is usually that the receiving enterprise is required to transfer the input tax, or even fined for suspected crimes and transferred to the judicial department.

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 sign a written contract with the drawer to prevent risks in the event of a large transaction.

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

When an enterprise purchases goods or receives 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 you purchase a variety of goods or services in the same batch, you should issue a separate invoice or obtain a sales list printed by the billing party in the anti-counterfeiting tax control system.

The drawer is the actual supplier.

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

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 keeping relevant evidence. For small-scale enterprises that cannot issue special invoices by themselves, they can ask them to issue special invoices on behalf of the tax bureau in pre-purchase negotiations, and they must not rush 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 authenticity of businesses are all important basis for handling investigations, which is very important!

The above can teach you how to prevent obtaining false VAT invoices. Business truthfulness is not only a formal invoice, but also can be proved to be true, reasonable and legal through multiple evidence chains such as contracts.

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

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