Many friends have such a misunderstanding that they are small-scale taxpayers and have no VAT deduction, so they don't need to ask for an invoice to buy goods. Is this correct?

Just recently, some small-scale taxpayers received a tax risk warning: small-scale taxpayers have not made any sales and have not provided any invoices, please contact the competent tax authorities for handling!

Eight risk points involved in small-scale taxpayers!

If there are only sales items without input, small-scale taxpayers can easily become the object of tax inspection. The eight main risk points of small-scale taxpayers are as follows:

1, the invoiced amount is just at the critical point of exemption amount.

At present, the small-scale tax exemption has been increased to10.5 million per month or 450 thousand per quarter, and the invoice amount of many small-scale taxpayers fluctuates with the critical point of tax exemption. It used to be 270,000-300,000 per quarter, but now it is 400,000-450,000 per quarter, which is difficult to attract the attention of the tax bureau.

2. There are a large number of invalid invoices or abnormal invalid invoices.

When the company has a large number of invalid invoices, or when the invoiced amount is close to the critical point of tax exemption, there will be invalid invoices, and the tax bureau will check them. The number of invalid universal coupons is 10, accounting for more than 50% of all current universal coupons, or the amount of invalid universal coupons accounts for more than 50% of all current positive universal coupons, and the issuance amount is more than 654.38+10,000; Meet any conditions, it is easy to be used as an early warning of abnormal enterprises, and will be required by the tax bureau to conduct self-inspection and feedback the results.

3. Forced to become a general taxpayer

Many friends think that the small-scale standard is within 5 million yuan per year, as long as the accumulated bill amount from June 5438+ 10 to June 5438+February is controlled within 5 million yuan, there is no problem. In fact, the annual sales mentioned in the policy refers to the sales that do not exceed 12 months or four quarters in a row, not the Gregorian calendar year 1-12 as we understand it.

Many friends did not understand, and were forced to become ordinary taxpayers, which increased the burden on enterprises.

4. Invoice multiple families at one address.

Register multiple small-scale taxpayers to issue invoices at the same address and issue invoices at the same IP address. Invoices issued by multiple families at one address.

5. Abnormal invoicing in a short time.

Some newly established small-scale taxpayers have issued a large number of invoices in a short period of time, and the legal person or person in charge is older or the household registration is not local.

6. Self-employed people don't keep accounts

The tax bureau makes it clear that self-employed individuals who meet the accounting standards need to keep accounts; Self-employed individuals who can't meet the standards for establishing accounts need to establish a paste book of income and expenditure vouchers and a purchase and sale register.

There have been cases where self-employed people were fined more than 50 thousand for not setting up accounts!

7. Self-employed people don't need to file tax returns because they have no business.

Many small-scale self-employed people think that we don't have to declare if we don't have any business, which is actually confused with 0 declaration. 0 declaration doesn't mean we don't declare! Filing tax returns at the specified time also requires 0 declaration.

Taxpayers who fail to file tax returns and submit tax information within the prescribed time limit shall be ordered by the tax authorities to make corrections within a time limit and may be fined less than 2,000 yuan; If the circumstances are serious, a fine of not less than two thousand yuan but not more than ten thousand yuan may be imposed.

8. Self-employed individuals do not pay taxes and do not need to file tax returns.

The tax exemption here means that self-employed individuals can be exempted from value-added tax if their monthly sales amount is 6.5438+0.5 million yuan or less than 450,000 yuan per quarter.

Many people think that you don't have to pay taxes if you don't exceed the exemption amount. This idea is wrong.

No matter whether the sales of self-employed individuals exceed 6.5438+0.5 million yuan per month or 450,000 yuan per quarter, they must keep accounts and file tax returns before they can enjoy the preferential tax-free policy.