There are many reasons. 1. The tax reduction is small and the business looks troublesome; 2. Some small businesses hire accounting agents, and they give up the tax reduction without authorization in order to save trouble. 3. Some companies prepay more taxes in the early stage and need to pay more taxes. They worry that the tax bureau will check the accounts before processing tax refunds. If the scrutiny is strict, they can not only enjoy tax cuts, but also pay more taxes. The retained tax amount can be simply understood as the retained tax amount when the input tax amount is greater than the output tax amount. Input tax refers to the value-added tax paid by taxpayers when they purchase goods, intangible assets or real estate. Output tax refers to the value-added tax levied on sales. Generally speaking, there are many reasons for the formation of tax reservations and tax credits, such as concentrated investment and long production cycles of goods.

: 1. Relevant regulations on VAT invoices

1. The format, font, column number, and content of ordinary VAT invoices are completely consistent with those of special VAT invoices. According to the invoice copy, it is divided into two copies and five copies. The basic copy is two copies. The first copy is the accounting copy, which is used by the seller as the accounting voucher; the second copy is the invoice, which is used by the buyer as the accounting voucher. In addition, in order to meet the needs of some taxpayers, three copies, that is, five copies, are added after the basic copy for enterprises to choose.

2. The second copy of the ordinary VAT invoice (invoice copy) is printed on anti-counterfeiting paper. The code is printed with special anti-counterfeiting ink, and the number font is in a special shape. The colors for each connection are blue, orange, green-blue, yellow-green, and magenta.

3. All ordinary taxpayers included in the "one machine, multiple invoices" system (including trial operation) will use the national unified ordinary value-added tax invoices from the date of inclusion, issued through the anti-counterfeiting tax control system. Old ordinary invoices purchased but not used by ordinary taxpayers shall be canceled by the competent tax authorities or returned to the tax authorities within a time limit; general taxpayers who use invoices with their own names approved by the tax authorities may suspend their inclusion in the "one machine with multiple invoices" "Invoice" system to avoid wasting inventory invoices, but no later than the end of 2005

4. The prices of ordinary VAT invoices are uniformly determined by the National Development and Reform Commission.

5. Tax authorities at all levels must attach great importance to the pilot work of the "one machine, multiple invoices" system and effectively connect new and old ordinary invoices. It is necessary to grasp the situation, make overall arrangements, and make reasonable arrangements to ensure the smooth implementation of the "one machine, multiple tickets" system.

2. Management Measures

Implement a ticket tax refund system to increase consumers’ enthusiasm for requesting invoices

The ultimate burden of VAT is on consumers. From the design theory and practice of value-added tax, the value-added tax paid by consumers when purchasing goods is not deducted. Therefore, the invoice is not important to the consumer. Whether or not to request an invoice has nothing to do with the taxpayer's own vital interests, which makes it possible for taxpayers to evade tax. Many places implement invoice lottery and other methods to encourage consumers to ask for invoices. Consumers' enthusiasm for invoices has increased, their use has doubled, and tax collections have increased. But after all, it is part of the approach in some areas. In order to increase consumers' enthusiasm for requesting invoices, it is necessary to implement a nationwide coupon tax refund system. In other words, when consumers purchase goods, as long as they get the invoice, they can apply for a tax refund from the financial department with the invoice. In this way, it will greatly increase the enthusiasm of consumers to ask for invoices when purchasing goods, establish a mutual restriction and supervision mechanism between consumers and taxpayers, and effectively prevent taxpayers from evading taxes by not issuing invoices in the retail link. It can also cultivate Chinese citizens to purchase goods and ask for invoices. Invoicing habits. Period (can be divided into one year, half a year or one month), period (can be quarterly or monthly), conditions (consumers must purchase goods or services for consumption), tax refund ratio (lower than the VAT collection rate), tax refund management (most It is best to ask the national tax department) and wait for further research. The coupon tax rebate system has been implemented in some countries and has achieved good experience, which is worth learning from.