Risk one

Be careful not to change the name instead of opening a business, otherwise it will be a fake business.

Many enterprises originally paid the natural person service fee, but let the natural person open the name of decoration fee, which violated the true face of the business.

Reference:

According to the Measures for the Administration of Invoices, no unit or individual is allowed to make the following false invoices: 1. Issuing invoices for others and myself that are inconsistent with the actual business situation; Second, let others issue invoices for themselves that are inconsistent with the actual business situation.

Risk 2

Pay attention to the place where the natural person issues the invoice.

An invoice issued by a natural person shall be issued at the place where the goods are sold, the place where the labor service occurs, the place where the service is provided and the place where the project is built. It is not allowed to find a place at will, otherwise it will be invalid.

Reference:

1. Item (3) of Article 22 of the Provisional Regulations on Value-added Tax stipulates that if goods or taxable services are sold on a non-fixed basis, they shall report and pay taxes to the competent tax authorities in the place where the goods are sold or where the services occur; Failing to declare and pay taxes to the competent tax authorities in the place where the sales or services occur, the tax shall be paid by the competent tax authorities in the place where the institution is located or where it lives.

2. Notice of the Ministry of Finance in State Taxation Administration of The People's Republic of China on comprehensively pushing forward the pilot project of changing business tax to value-added tax (Cai Shui [2065438+06] No.36) stipulates that non-fixed business households shall declare and pay taxes to the competent tax authorities where taxable acts occur; If the tax is not declared, the tax shall be paid by the competent tax authorities at the place where the institution is located or where it is domiciled.

Other individuals who provide construction services, sell or lease real estate or transfer the right to use natural resources shall report and pay taxes to the competent tax authorities where the construction services occur, the real estate is located and the natural resources are located.

Risk 3

Pay attention to whether the natural person issues invoices on behalf of the payer and fulfills the obligation of withholding and paying taxes.

If a natural person obtains labor remuneration, royalties and royalties and applies for invoicing on his behalf, personal income tax will not be levied in the process of invoicing on his behalf.

Invoice issuing units (including tax authorities and units entrusted by tax authorities to issue invoices) uniformly indicate in the remarks column of invoices that "individual income tax is withheld and remitted by the payer according to law".

Reference:

Article 30 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection stipulates that withholding agents shall perform the obligation of withholding and collecting taxes in accordance with the provisions of laws and administrative regulations. Article 32 If a taxpayer fails to pay the tax within the prescribed time limit and a withholding agent fails to pay the tax within the prescribed time limit, the tax authorities shall order him to pay the tax within the prescribed time limit, and impose a late fee of 0.5% of the overdue tax on a daily basis from the date of overdue payment. Article 69 Where a withholding agent withholds or receivable unpaid taxes, the tax authorities shall recover the taxes from the taxpayers and impose a fine of not less than 50% but not more than three times the unpaid taxes on the withholding agent.