Have bosses ever received or issued invoices that are not within the business scope of the enterprise?

situation

Recently, through nearly one month's investigation and evidence collection, Xiegang Branch of Dongguan Emergency Management Bureau found out the illegal facts of a dangerous chemical enterprise's operation beyond the scope, and imposed administrative penalties on it, including confiscation of illegal income of 6.5438+0.46 million yuan, fine of 654.38+0.65438+0 million yuan and fine of 256,000 yuan * *.

Law enforcement officers found that the enterprise had no production and storage places and was mainly engaged in the trade of dangerous chemicals. Although the enterprise has obtained the business license of hazardous chemicals, and the business varieties obtained by the enterprise do not include dimethylformamide, methyl acetate, petroleum ether and trimethylbenzene, it still illegally engages in the business activities of related chemicals.

Not qualified, but still engaged in related business! ! This is no good!

This case is special because it belongs to a special industry. But it can sound an alarm for other dangerous chemicals business units.

What is beyond the scope of business?

The business scope is the business scope in the business license. As the name implies, super-business is beyond the content in the business license.

What should I do if the enterprise obtains business income beyond its business scope and the other party asks for an invoice? Let's take a look at the official authority's response first.

The business beyond the business scope can be invoiced as long as the business is true, and it is not limited by the business scope.

How to fill in the business scope?

The newly registered company should record its business scope, so how to write the business scope?

Since you can't invoice beyond the scope of business, can you write down all the scope you can think of? Please don't think so! Wake up. ......

1, and the business scope is

If an enterprise engages in business in multiple industries at the same time, the first item in the business scope shall be the industry to which the enterprise belongs. When the tax bureau conducts inspection, the selected indicators often refer to the industry level.

2. Collection method

When setting the business scope, we should also consider the way of tax collection in the later period, because some businesses cannot apply for approval and collection. (e.g. patent agency, trademark agency)

3. Business scope of the branch company

The business scope of the branch company cannot exceed that of the head office, because the branch company cannot bear civil liability independently.

The business scope of a subsidiary does not need to be within the business scope of the parent company. However, since the parent company and subsidiaries often provide services to each other, the head office should increase the business scope of commercial services, and the subsidiaries should increase the business scope of providing services to the head office.

4. The same business scope of the same industry

Perhaps you will refer to relevant articles when preparing the business scope, so there will be similar business scope. But even in the same industry, the business focus of each company is still very different.

For example, mixed sales, according to the main business to determine the tax rate. For the same mixed sales business, the corporate tax rate of different main businesses is different.

When determining the main business of an enterprise, we should take the business scope as a reference, according to the actual situation. It doesn't matter if business beyond the scope of business happens occasionally. As long as the business really happens, it can be invoiced according to the facts ~ ~ and how to deal with it.

Problems existing in the invoicing of business scope

1. Invoicing system cannot issue invoices with corresponding tax rates.

Because of the business beyond the business scope, the billing system has no corresponding tax rate.

For example, a small-scale taxpayer is engaged in catering services, and the VAT collection item approved by the Inland Revenue Department is catering services, and other contents have not been approved. When the tax bureau has set up a check between the collection items and the declaration form, even if the enterprise issues an invoice for 3% of the goods sold by itself, the system may still prompt that the declaration is abnormal and it is impossible to fill in the form when declaring.

In this case, you may need to republish it with your tax control panel to see if the tax and product name have been approved by the tax bureau.

But now the billing system basically covers all tax rates and can be issued, but attention should be paid to special circumstances.

2. Exception occurred in declaration after invoicing.

If the collection items are checked with the customs declaration form, even if 3% of the sales goods are invoiced by themselves, abnormal information may appear at the time of declaration.

Just go to the tax bureau for approval on this small problem ~ ~

3. Risks of tax inspection

As long as it is tax-related, there will be more or less the risk of inspection. Although there is no clear stipulation that invoices beyond the business scope shall not be issued, it is a special case after all, because it will still bring tax risks to enterprises.

Because the current billing system needs to choose the commodity name and tax number according to the business content, when the billing content is quite different from the main business of the enterprise, it will easily attract the attention of the tax bureau. If the enterprise does have business beyond its business scope, it must issue such invoices, and please be sure to keep relevant reference materials, such as contracts and current bills.

If the business beyond the business scope becomes a long-term business, then the business scope of the enterprise must be changed!

If you are still worried about the change of business scope, small-scale taxation can help you! You only need to provide basic materials, and small-scale finance and taxation industry and commerce experts will do it for you all the time, so that you can easily obtain a new certificate and save your precious time!