Small-scale taxpayers who buy goods without invoices can account for them with vouchers such as lists, but pre-tax deduction is not allowed when calculating enterprise income tax, which also plays a role in tax inspection for suspected tax evasion.

If there is no such act, but there is no invoice due to objective reasons, it shall be handled in accordance with Article 36 of the Measures for the Administration of Invoices and the act of "not obtaining invoices according to regulations". That is, "the tax authorities shall order it to make corrections within a time limit, confiscate its illegal income, and may impose a fine of less than 10,000 yuan".

Extended data:

administrative laws and regulations

Small-scale taxpayers who have sound accounting and can provide accurate tax payment information may apply to the competent tax authorities for general taxpayer qualification and are not regarded as small-scale taxpayers.

Unless otherwise stipulated in State Taxation Administration of The People's Republic of China, once a taxpayer is recognized as a general taxpayer, it shall not be converted into a small-scale taxpayer. ?

Tax rate

Value-added tax is simply levied on small-scale taxpayers, and the tax rate applicable to small-scale taxpayers is called the levy rate.

Considering that small-scale taxpayers have small business scale and imperfect accounting, it is difficult to calculate the tax amount according to the value-added tax rate and use the special value-added tax to deduct the input tax amount, so it is suggested to implement the method of calculating the tax amount according to the sales volume and the collection rate. Since July 20 14, 1 year, the rate of small-scale taxpayers' VAT collection has been adjusted to 3%.

Small-scale taxpayers (except other individuals) who sell their used fixed assets are subject to VAT at a reduced rate of 2%. Only ordinary invoices can be issued, and the tax authorities may not issue special invoices for value-added tax.

Baidu encyclopedia-small-scale taxpayer