The specific procedures and methods for the tax authorities to verify the tax payable shall be formulated by the competent tax authorities of the State Council. Therefore, there is no direct relationship between the quota and the invoice amount. If you need an invoice, you can apply to the local competent tax authorities for purchase.
Article 35 of the Tax Administration Law has the right to verify the tax payable of taxpayers under any of the following circumstances:
(a) in accordance with the provisions of laws and administrative regulations, there is no need to set up accounting books;
(two) in accordance with the provisions of laws and administrative regulations should be set up but not set up account books;
(3) destroying account books without authorization or refusing to provide tax payment information;
(four) although the account books are set up, the accounts are chaotic or the cost information, income vouchers and expense vouchers are incomplete, which makes it difficult to audit the accounts;
(5) Failing to file tax returns within the prescribed time limit due to tax obligations, and failing to file tax returns within the time limit ordered by the tax authorities;
(6) The tax basis declared by the taxpayer is obviously low without justifiable reasons.
Extended data:
The taxable amount of fixed tax is calculated according to the taxable quantity of taxable products and the stipulated unit tax amount, and the tax rate is not affected by the price fluctuation of taxable objects. If the price increases and the tax amount remains unchanged, the tax burden will be reduced accordingly; If the price is reduced and the tax amount remains unchanged, the tax burden will increase accordingly. Therefore, in the case of price changes, it often leads to frequent adjustment of tax amount.
Fixed tax is not easy to reflect the difference in the quality of tax recipients. Some goods have the same quantity but different quality, and the prices vary greatly. It is unreasonable to stipulate tax according to quantity, so the tax burden must be determined according to quality, and for classification, quality standards must be formulated.
Fixed tax is a policy of equal burden for taxpayers with different income levels, that is, the tax amount is equal and the actual tax rate is different. The higher the income, the lower the effective tax rate. Therefore, according to the tax policy of reasonable burden and appropriate adjustment, the fixed tax is unreasonable.
However, for those products with stable prices and unified quality specifications and standards, fixed tax should be adopted as far as possible, not only because the calculation of fixed tax is simple, but more importantly, fixed tax is conducive to improving the packaging and raising the selling price of enterprises without increasing taxes, thus avoiding the disadvantages of ad valorem tax; Fixed tax is also conducive to promoting enterprises to improve the inherent quality of products.
In the case of high quality and good price, low quality and low price, the tax amount is fixed, the tax burden of high quality and good price products is light, and the tax burden of low quality and low price products is heavy.
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