Small-scale taxpayers without ticket income shall issue invoices according to the provisions of the tax law. If an invoice cannot be issued due to special circumstances, the enterprise shall handle it according to the following steps:
1. entry: the enterprise shall accurately record the actual situation of non-ticketed income in the accounting books, including the source, amount and date of income.
2. Reissue invoices: Enterprises should reissue invoices as soon as possible. If there is no ticket income, the enterprise needs to make up the invoice to the buyer in time and pay taxes according to the invoice amount.
3. Tax declaration: When making tax declaration, the enterprise should include all income (including income without tickets) in the declaration basis and pay the corresponding taxes.
4. Accept the treatment: If the tax authorities find that there is no ticket income during the inspection, the enterprise may need to accept the corresponding tax treatment according to the regulations, including overdue tax, late payment fee and possible administrative punishment.
It should be noted that due to the update of laws and regulations and the specific implementation rules in different regions, the specific accounting treatment and tax declaration methods may be different. The above information is for reference only. Small-scale taxpayers should abide by the specific requirements of the local tax authorities when dealing with non-ticketed income, and can consult professional tax accountants or tax authorities when necessary. Avoid unnecessary legal risks caused by improper handling.
I hope the above content can help you. Please consult a professional lawyer if you have any other questions.
Legal basis: Article 25 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection.
Taxpayers must truthfully file tax returns in accordance with the time limit and content specified by laws and administrative regulations or determined by tax authorities in accordance with the provisions of laws and administrative regulations, and submit tax returns, financial and accounting statements and other tax payment materials required by tax authorities according to actual needs. Withholding agents must truthfully submit the tax withholding and collection report form and other relevant materials required by the tax authorities according to the actual needs in accordance with the time limit and contents of the declaration stipulated by laws and administrative regulations or determined by the tax authorities.