First, it is suspected of falsely invoicing, or the small-scale invoice amount is just at the critical point of exemption, and there is a great tax-related risk. If you are not careful, it may become the key inspection object of the tax bureau. Small-scale taxpayers can enjoy monthly sales of150,000 or quarterly sales of 450,000 exempted from value-added tax. Therefore, in order to take advantage of this loophole, many people register multiple small-scale companies and use them only for invoicing without business. Therefore, on a small scale, there are only sales items and no income, which has always been the focus of the tax bureau's inspection. Therefore, for a small-scale real operation, it is necessary to ask for invoices in time, otherwise, there may be suspected false invoicing, which will be targeted by the tax bureau. At present, the small-scale tax exemption is raised to monthly150,000 or quarterly 450,000. Many small-scale taxpayers' invoices fluctuate with the critical point of the tax exemption, which was between 270,000 and 300,000 in the previous quarter and between 400,000 and 450,000 in the current quarter, so it is difficult to attract the attention of the tax bureau.
Second, companies with a large number of invalid invoices or abnormal invalid invoices have a large number of invalid invoices, or when the invoiced amount is close to the critical point of exemption, invalid invoices will appear, which will be settled by the tax bureau in the autumn! The number of invalid ordinary tickets accounts for more than 50% of all ordinary tickets in the current period; Or the amount of invalid general coupons accounts for more than 50% of all positive general coupons in the current period; Issue amount/kloc-above 0/00000; Satisfying any condition is easy to be used as an early warning for abnormal enterprises. Don't believe it, there are already companies that have risk warnings due to abnormal invoice invalidation, and they have been asked by the tax bureau to conduct self-inspection and feedback the results.
Third, many bosses who are forced to turn into ordinary taxpayers for exceeding the standard will think that the small-scale standard is less than 5 million yuan per year, as long as the cumulative invoice amount of1-1February is controlled within 5 million, so you are wrong! The cumulative method of invoiced amount is rolling cumulative. Therefore, the billing of each month should be determined according to the billing situation of the previous 1 1 month.
Fourth, if there are many households with one address who issue invoices, a number of small-scale taxpayers will be registered at the same address to issue invoices, and the same IP address will also be suspected of falsely issuing invoices.
Fifth, in a short period of time, there are some newly established small-scale taxpayers who issue 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. Or the company's billing time is mostly concentrated in the middle of the night or on a certain day, which will also have the risk of auditing.
Sixth, it is considered that self-employed individuals do not need to keep accounts. According to the Interim Measures for the Administration of Establishing Accounts for Self-employed Individuals, self-employed individuals have to establish account books to meet the standards for establishing accounts, and they are the same as those established by companies. If the self-employed really can't meet the standard of establishing accounts, they have to be approved by the tax authorities to establish a paste book of income and expenditure vouchers and a registration book of purchase and sales.
Seventh, many small-scale and self-employed bosses who think that self-employed people have no business and can not file tax returns will confuse zero declaration with non-declaration. If you think that you are in line with the zero declaration, you can not file tax returns. We should pay attention to this point: zero declaration ≠ no declaration, zero declaration also requires tax return to the tax bureau within the specified time, and tax return ≠ tax payment!
Eighth, I think that self-employed individuals are exempt from tax, so they don't have to file tax returns without paying taxes. The tax exemption here means that the monthly sales of self-employed individuals are/kloc-0.50 million yuan or the value-added tax can be exempted below 450 thousand yuan in the 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 monthly150,000 or quarterly 450,000 yuan, they should keep accounts and file tax returns, and only when they declare can they enjoy the preferential tax-free policy!
The maximum billing limit is applied by the general taxpayer and approved by the tax authorities in accordance with the law. The100000 you mentioned is the result of the approval by the tax authorities in accordance with the law or the newly recognized general taxpayer is included in the anti-counterfeiting tax control system, and its maximum billing limit shall generally not exceed 100000 yuan.
Legal basis:
According to Article 5 of the Regulations on the Use of VAT Invoices, which was implemented in 2007, special invoices are subject to the management of the maximum invoicing limit. The maximum invoicing limit refers to the upper limit that the total sales amount issued by a single special invoice cannot reach.
For taxpayers whose production enterprises are engaged in the production of goods or provide taxable services, and taxpayers who are mainly engaged in the production of goods and taxable services and concurrently engage in the wholesale or retail of goods, the maximum billing limit of enterprises with annual taxable sales of value-added tax below10 million yuan (inclusive) shall be approved as 100,000 yuan, 10,000 yuan or 1,000 yuan respectively, depending on the situation of different enterprises.
For taxpayers engaged in the wholesale or retail of goods in commercial enterprises, the maximum invoicing limit for enterprises with annual VAT taxable sales of less than 20 million yuan (inclusive) shall be approved as 100,000 yuan, 10,000 yuan or 1,000 yuan respectively, depending on the situation of different enterprises.
If the newly recognized general taxpayer is included in the management of the anti-counterfeiting tax control system, the maximum billing limit shall generally not exceed 100,000 yuan. For individual enterprises with large scale of production and operation, whose billing limit is approved to be 100,000 yuan and below, which really cannot meet the sales needs, after on-the-spot verification by the State Taxation Bureau at the county level, they can report to the higher-level tax authorities for examination and approval according to the prescribed authority.