789电玩

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企业有多余的发票千万别这样操作,风险极大!

时间:2018-06-27 10:33来源:未知 字体大小:【

中华会计网校

案例重现

sshangmaogongsishiyijiapinpaishoujidediqudailishang,qizengzhishuishuifulvyuandiyuxingyepingjunshuifushuiping,gaigongsijinhuochanpinjunweishouji,danduiwaixiaoshoukaipiaoxiangmubujinyoushouji,haiyoudaliangdianziyuanqijian、niaoyejianceshebei、jingshuishijidengchanpin,yinqileshuijudeguanzhu。

jingguodiaochafaxiangaiqiyeyuqishangyouqiyezhijiandejiaoyizhenshi,goujinhuowubingshouquheguidejinxiangfapiao,danzaixiaoshouhuanjieyouyuqiyededabufenkehushixiaofeizhegeren,yincichuxianledaliangde“fuyupiao”,shuiwujiguantongguoduigaiqiyedezhangbu、zijinliuyijiyuqixiayouqiyedeguanlianyewudengdiaochafaxiangaishangmaogongsiliyong“fuyupiao”duiwaixukaizengzhishuizhuanyongfapiao594fen,fapiaojineheji6767wanyuan,xiangguanrenyuanzuizhongbeipanchuliugeyuezhibanianbudengyouqituxinghelianggeyuezhiliugeyuebudengjuyidengxingfa。

场景提炼

youyugaiqiyemianduidedabufenshixiaofeizhe,henduoxiaofeizhebingwukaijufapiaodeyishi,yincicunzaidaliangde“fuyupiao”,qiyeliyongzheixie“fuyupiao”jinxingmaimai,tongguoxukaifapiaodexingshichushoujiqitaqiye,gaiqiyeyiweikeyiliyong“fuyupiao”xukaifapiaodexingshizhuanqushouyi,shouquxukaifapiaodeqiyeyiweikeyitongguocizhongfangshishaojiaonashuikuan,congnashuirenmengshengzheiyiniantoukaishi,jiuzhudingzouxiangfanzuideshenyuan。

案例分析

tongguoshangshuanliyijiqitaleisianli,womenkeyizongjiechuliyong“fuyupiao”jinxingxukaifapiaodeyixiechangjiantezheng:

◆(1)业务交易异常

jiehegaixingyezhengchangyewuqingkuangfenxi,biruzhuyingjingshuishijideqiye,danshiqicunzaidaegoumaidiannaohuozheshoujidejinxiangfapiao,goumaishijianhecishubijiaoyichang,shenzhikenengyitianzhineitongzhongwupinduocigoumai,tongshizheixiegoumaidezichanyoudouliuxiangbuming。henmingxian,zheizhongqingkuangyibanshiqiyetongguogoumaiweixiangxiaofeizhegerenkaijudefapiaochongzuoqiyedejinxiangfapiaoruzhangdadaodishuidemude。

◆(2)双方业务往来账目信息不符

zhenduitongyibiyewu,xiaoshoufanghegoumaifangfenbiegenjuzijidexiangguanyewuruzhang,biruchushoufangzhangmuxianshixiaoshoushouji,goumaifangtixianweigoumaijianceshebei,xianghumaodun。

◆(3)现金流不符

tongguoyinxingkazhifukuanxiangde,zijinliudezhifufanghezhangbushangjizaidezhifufangbuyizhi,zhifufangweishijidexiaofeizhegeren(yinxingkazijinliuduiyingdeshigeren),zhangbushangjizaidezhifufangshigoumai“fuyupiao”deqiye(jizhangbushangfukuanfangshimeiyoushijiyewudeyijiaqiye)。

稽查方式

jieheshangshuanli,zailaifenxiyixiashuiwujiguanchangyongdeyixiejichafangshi:

◆(1)查合同

789电玩 chaxunshuangfangqiandinghetongdejutineirong,congqiyeshijijingyingfanweiyijixuqiuchufa,chakanshifoucunzaiyichangdejiaoyiqingkuang,jieheshangshutezheng(1),ruguohetongyushijiyewuqingkuangcunzaimaodun,kenengcunzaifengxian。

◆(2)查发票

chaxunfapiaodexiaoshoufanghegoumaifang,xiaoshoufangkaijudefapiaoshifoufuheqiyedejingyingfanweineideyewu,goumaifangshouqudefapiaoshifoushiqiyerichangjingyingsuoxu,jieheshangshutezheng(1),ruguofapiaoneirongyushijiyewuqingkuangcunzaimaodun,kenengcunzaifengxian。

◆(3)查上下游

chaxunshangxiayoudezhangbu,goumaifanghexiaoshoufangzhenduitongyibijiaoyi,ruzhangdejingjiyewuneirongshifouyizhi,jieheshangshutezheng(2),ruguozhenduitongyibijiaoyi,shuangfangruzhangdeneirongbufu,kenengcunzaifengxian。

◆(4)查资金流

yijiesuanfangshiweichufadian,chaxunyinxingka、xianjindeliuxiang,jieheshangshutezheng(3),ruguocunzaiwuzhenshizijinliuhuozhezijinliuyichanghuiliu、huozheshuangfangdezijinliubuyizhideqingkuang,kenengcunzaifengxian。

日常业务中对于商场、加油站等这些企业难免会存在“富余票”,主要原因是存在较多的无票收入,为避免风险,企业应当如实按时申报。像案例这种利用“富余票”敛财减税的行为最终还是害了自己,用自由付出了应有的代价。最后,一起再来看看“无票收入”的纳税申报

中华会计网校一、 一般纳税人

◆ 1、 无票收入的金额和税额体现到附表一《本期销售情况明细表》的对应的第5列“销售额”和第6列“销项(应纳)税额”,进而参与到主表《增值税纳税申报表》最终税款的计算。

◆ 789电玩2、 如果在按照无票收入申报之后,又补开具发票的,需要在附表一《本期销售情况明细表》的对应的第5列“销售额”和第6列“销项(应纳)税额”录入一张同等的负数发票,这样正常开具的发票与无票收入负数发票相抵,不存在重复纳税的问题。

中华会计网校二、 小规模纳税人

789电玩(一)销售额超过起征点

jiangweikaijufapiaodebuhanshuixiaoshouelurudaozhubiao《zengzhishuinashuishenbaobiao》dedi1lan“yingzhengzengzhishuibuhanshuixiaoshoue(3%zhengshoulv)”huozhedi4lanci“yingzhengzengzhishuibuhanshuixiaoshoue(5%zhengshoulv)”,canyushuikuanjisuan。

(二)销售额未超过起征点

jiangweikaijufapiaodebuhanshuixiaoshouetianxiedaodi10lanci(ruguoshigetigongshanghudehua,tianxiedaodi11lanci)。

【提醒】789电玩如果在按照无票收入申报之后,又补充开具发票的,因为税局系统会对开具发票的金额和税额进行比对校验,所以这种情况需要到大厅申报。

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