2. According to Article 38 of the Detailed Rules for the Implementation of the Value-added Tax Regulations, "if the goods are sold on credit or by installment, it shall be the date of collection agreed in the written contract; if there is no written contract or no written contract, it shall be the date of delivery of the goods".
If the seller has no tax obligation before the payment date, he certainly doesn't want to issue an invoice, because Article 19 of the VAT Regulation "the day when the invoice is issued first" is the time when the tax obligation occurs.
For goods sold by installments, if the seller issues a special VAT invoice to the buyer in full when receiving the payment for the first time, it shall be included in the current sales tax in full in time. Where a special invoice is issued, and its sales are not included in the sales account according to the regulations, it shall be treated as tax evasion.
Therefore, if a unit issues a full value-added tax invoice in advance, it needs to pay the value-added tax in full according to the invoice amount, otherwise the tax authorities will treat it as tax evasion.
Extended data:
When the tax authorities use the VAT tax control system to issue VAT invoices, the system will automatically calculate the VAT amount according to the input sales and the applicable tax rate. According to the one-time confirmed value-added tax, the sales recorded on the value-added tax invoice should be 80,000 yuan, but the tax amount is 15053 yuan. Obviously, this kind of VAT invoice cannot be issued.
By confirming the VAT by stages, the sales of the first VAT invoice is 80,000 yuan, and the tax is 13600 yuan (80,000×17%).
The sales of the second VAT invoice is 4,200 yuan, and the tax is 7 14 yuan (4,200×17%); The sales of the third VAT invoice is 287 1 yuan and the tax is 488 yuan (287 1× 17%).
The sales amount of the fourth VAT invoice is 1.476 yuan, and the tax is 25 1 yuan (1.476× 17%). The total sales amount of VAT invoices issued is 88,547 yuan, the total tax amount is 15053 yuan, and the total tax amount is 103600 yuan. For the seller, it not only received less money, but also met the billing requirements of the tax control system.
The date of invoice issuance shall be stipulated in the following provisions:
Provisions on the use of special invoices for value-added tax Article 6 The time limit for issuing special invoices is as follows:
(1) On the day when the goods are dispatched, if payment is made in advance, collection and acceptance, or collection and settlement are entrusted to the bank.
(2) the date of receipt of the payment, if the payment is settled by delivery.
(3) If credit sale or installment payment is adopted, the payment date agreed in the contract shall prevail.
(4) When the goods are delivered to others for consignment, it is the day when the consignment list sent by the trustee is received.
(5) If a taxpayer with two or more institutions and unified accounting transfers goods from one institution to another for sale, and VAT should be levied according to laws and regulations, it shall be the day when the goods are transferred.
(6) If the goods are provided to other units or individual operators as investment, it shall be the delivery date of the goods.
(7) Distribution of goods to shareholders is the date of goods transfer.
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