First of all, if the enterprise fails to deduct the input invoice in time after receiving it, it will bring inconvenience to the tax authorities. Because enterprises associate the deduction of input invoices with the issuance of output invoices and tax declaration, if an input invoice is not deducted in time, it may be difficult for tax authorities to carry out overall tax management of enterprises. The specific performance is: when counting the enterprise base, it is impossible to make a clear accounting, which causes trouble and trouble to the tax department.
Secondly, if the input invoices received by the enterprise cannot be deducted, these input invoices will form retention tickets, and accounts receivable will be exposed to the enterprise's books for a long time, resulting in operating losses. When there are too many detained tickets, enterprises can't collect and deduct invoices in time, which will easily lead to the punishment of enterprises by tax authorities.
In order to avoid this situation, enterprises must authenticate and deduct the input invoices in time. Specifically, enterprises need to determine the input tax amount of the current month, considering three factors: the amount of tax paid, accounting inventory and cost treatment, and the expiration time of invoices. Enterprises need to consider these factors one by one when authenticating invoices to ensure that input invoices can be deducted correctly.
Finally, it should be emphasized that enterprises need to be certified after receiving the input invoice and deducted when reporting income tax. Otherwise, it will not only bring corresponding losses to the operation of the enterprise, but also face the risk of tax fines. Therefore, enterprises should deal with input invoices in time to avoid unnecessary risks and losses.
After the special VAT ticket is issued, if the other party does not deduct it, there will be the risk of "detention ticket".
No special VAT ticket is certified by the buyer 180 days after it is issued. If the number and amount of stranded tickets are too large, it will attract the attention of the national tax administrator and ask him to write a "description of the situation" in writing, which will be audited by the national tax.
1. When the company receives the special VAT invoice and does not intend to deduct it, the input tax will not be confirmed. Accounting treatment is:
For example, I received a special VAT invoice for office expenses:
Borrow: management expenses-office expenses
Loans: bank deposits
2, if you pay taxes at ordinary times, but also to do:
Debit: bank deposit
Loan: income from main business
Loan: Taxes payable-VAT payable 29 1. 26
3. If the tax is raised at the end of the month, the monthly tax-included income can also be done, but the business type and tax rate must be the same.
I hope the above content can help you. If in doubt, please consult a professional lawyer.
Legal basis:
Article 4 of the Provisional Regulations of People's Republic of China (PRC) on Value-added Tax.
Except as provided in Article 11 of these Regulations, the taxable amount of taxpayers selling goods, labor services, services, intangible assets and real estate (hereinafter referred to as taxable sales) is the balance of the current output tax after deducting the current input tax.