No inventory, but also open invoices _ net _ Chinese accounting perspective needed to accountants - CPA |? Certified Tax | Accounting titles | Senior Accountant | Accounting practitioners

This question is very interesting, the Treasury did not have this kind of thing, but to open Special invoice. What should you think about this? It reminds me of a week ago news, a Chinese migrant workers to stay in their own suitcase Subway station, ran out to buy their own things. He did not think, what are the consequences? In the fear of discoloration today, the consequences are caused by confusion, but also led to some injuries. Finally, he himself was caught by the police, I would like to delay his time, which was down to the ground, guns, a few punches is not impossible. Business enterprises, there is no entry into a commodity, the warehouse does not have such goods, but out of value-added tax invoices, which is equivalent to the box to stay in the IRS subway station, and was down to the ground is entirely possible The Just, if that "that is And the layman is opened, and found only some tools only, his investigation also found that it is to buy things, so, can not be released because the box is considered a terrorist. Similarly, the IRS is entirely possible You fake VAT invoices, so that attention, early warning, interviews, audits, or in the system do you can not open the ticket, can not report the tax. But, whether it is foolish, but need to open the box to look carefully into a conclusion. No inventory and invoicing, why should this be done? Explanation finished again: What are the consequences? If the statement is true, the real business is this: before the purchase, the first money, the first billing, then it is not a virtual value-added tax invoices. "invoice Approach "and" criminal law "on the definition of fake, are: The If the actual business is the case, the contents of the invoice with the match, the match is not fake. So, what is the accountant's explanation? The Inland Revenue Department or the Public Security Bureau if there is doubt, should be checked or investigated, all to see evidence. Business is complicated. Purchase and selling business is generally the first supplier procurement, and then sales, payment billing, but the first payment billing, go to the procurement, and then sales, but also a model. Both sides , Negotiation, agreement, can prove how the business is like. So this is a matter of evidence. False invoices certainly can not be deducted, but not fake invoices, not necessarily deductible, the key is whether this invoice in line with the provisions of the General Administration of Taxation. For example, this is not a violation of the invoice issued in advance? "Invoice management approach" provides that the invoice in the " The two sides signed a contract, the relevant sales business to start, to receive money, then billing at the right time. In addition, the State Administration of Taxation in the National Tax [2006] No. 156, specifically for the VAT invoices issued by the time: " "According to the" Provisional Regulations on Value Added Tax " The In other words, the bill has a tax liability, resulting in tax obligations on the billing, the two cycle certification, self-contained, resulting in billing time is equal to the time of tax liability, value-added tax invoices will not appear ahead of the issue. As long as this invoice is in line with the provisions, you can deduct. As for the procurement, no inventory and not allowed to vote point of view, there is no policy support for the tax officers, this matter either qualitative as fake, or is compliance. But that's a big piece of data , This is no procurement, no progress, did not obtain the purchase invoice situation, like the Singapore subway that box, easy to be suspected, easy to be accidental injury, if the accounting did not establish a correct understanding of tax rules, if the level of enough May be misunderstood or wronged. The

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