This day is the biggest benefit for small-scale taxpayers. Although the sales amount is stipulated, most companies still have "no invoice income", and this department will not declare it. Since then, the bill of 90,000 yuan in a quarter has often been used up.

This has also led to the phenomenon of small-scale taxpayers falsely issuing ordinary invoices.

2. If it exceeds 90,000, it will be invalid and will be reopened next month. Be careful!

Some financiers like to void invoices at critical moments. Many of these practices are malicious collusion or false invoicing.

First, the buyer and the seller colluded. Although there is a real business, the seller developed it and invalidated it, but did not get the invoice back. In this way, the payee can also falsely report the cost, and both parties can evade taxes, and everyone is happy.

The second is to falsely invoice, which is to help other companies falsely invoice. As a result, it was found that it would exceed the threshold if it continued, so it was invalidated first and then opened to others next quarter. This is also a relatively common phenomenon.

There are three suggestions for the above two practices:

(1) Large enterprises are the focus of investigation, and small enterprises also have risks.

Now it is the third phase of golden tax, with a huge information database and automatic comparison and early warning. The tax authorities did not say that only large companies and enterprises should be investigated, but only that tax source units should be mainly investigated, and it has been a year since the reform of the camp was fully implemented. These small enterprises should also issue invoices and pay taxes reasonably.

(2) Small enterprises should be cautious in choosing financial agency companies.

First of all, we should choose a professional and well-known financial company. Some irresponsible financial companies often take customers' invoices and invoicing systems and do their own business of falsely invoicing. At that time, subjectively, enterprises did not want to falsely invoice, but objectively, they were exploited by financial companies. So choose a big company with a good reputation.

(3) Whether the invoice flow direction is reasonable and whether the invoice content is appropriate.

First of all, it is risky to declare zero without invoicing, so you will become an "abnormal household" in a few months; But when invoicing, it should be based on real business. In particular, the flow of invoices and the content of invoicing should conform to the capital flow, contract content and time, and chaos is not allowed. These are the key points of inspection by the tax bureau. Also, in time, remember to set up enterprise account books, and don't keep accounts indiscriminately.

The above is the introduction of small-scale taxpayers' false invoicing. Under the big data survey of the Golden Tax Phase III system, there is nothing to hide from tax evasion and false invoicing, and the door of enterprises should regulate their own behavior and avoid risks. Shenzhen Duoyoumi is committed to public welfare registration companies, providing one-stop services such as bookkeeping and tax declaration, industrial and commercial change, legal person change, import and export rights, export tax rebate and so on. As a leader in the industry, Duo yomi is committed to providing more and better services to users.