Workshop企业发票检查—发票管理相关问题解析

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Workshop

企业发票检查

—发票管理相关问题解析

课程背景：

2014年，F-council在苏州，上海等地多次举办了企业发票管理相关的活动，会员企业在活动中纷纷询问了各类关于自身遇到的发票相关问题，在结合了苏州，上海等地的会员反馈，F-council在10月苏州，为各位会员准备了一场针对于企业发票管理问题专项解答。F-council在会前搜集了部分苏州会员关于发票管的相关问题，邀请我们的嘉宾针对于这些问题为大家做一个解析。如果各位会员有其他任何发票管理相关问题(搜集的问题中并没有和您类似的问题)，可以在会前一周联系F-council，发送发票相关问题至客服邮箱，我们会请speaker提前做好准备，为各位答疑。

本期价值要点：

l  税局对发票的监管方式以及稽查重点

l  结合企业提出发票管理问题，帮助企业分析自身发票管理实务中的潜在风险

同行的困惑：

针对于会员企业提出的发票管理问题，划分整理为六大类：

1.    关于发票逾期未认证或未抵扣问题：

l  逾期发票申请认证抵扣必须通过第三方，企业自行不得申请吗？逾期没抵扣的增值税专票，如果需要通过第三方机构和税务局沟通，想问下，关于所说的第三方机构是指哪些？我怎么识别他们是否有这方面的资质？怎么判别税务局会理睬、并愿意和他们沟通？是否能给几个具体的第三方机构名字吗？以便实际操作。

l  关于逾期增值税专用发票申请认证抵扣,如果是由于货物验收导致逾期,申请可以成功嘛?如果成功是按照2011年50号文中哪一条申请的

l  发票逾期所涉及的是国家税总2011年52号公告吗?

l  我公司出纳由于意外原因(如流产，车祸等),无法及时进行交接,造成部分进项税逾期未抵扣,可以按照文件中的重大病故申请么?

2.    发票遗失相关问题：

l  客户遗失了增值税普通发票的发票联,我方提议将存根联复印件加盖发票章给对方,但对方拒绝,应该如何解决?

l  如果海关的进口增值税单遗失了，该如何补办？税务机关要求海关出具证明，海关要求税务机关出具证明，双方都不愿出具遇到这类问题该如何处理？

l  外部提供的发票，寄送给其他部门经办人，经办人把发票丢了,怎么办?

l  营业税发票，学费发票如果遗失，开票方的复印件上加盖公章后，取得方是否可以入账？

l  丢失的增值税进项发票,对方提供了发票复印件并加盖了发票章,但是没有提供<丢失增值税专用发票已报税证明单>,可以抵扣并入账吗?

l  遗失的发票在180天里是否可以办理红票？如果不行，是否有其他解决方法？

3.    代开发票，三方开票的问题：

l  我们和一个客户合作，准备开票时,客户给我们出具一份转开票说明,让我们把发票开给另外一个单位,这样是否有涉税风险？

l  我公司开出的一张专用发票给客户, 可是客户说这个款项由国外支付, 不是专票上的公司支付,我们这个专票怎么处理呢?

l  如果我公司开票给A公司,但B公司付款,是否可行,是否能分专票和普票处理？

l  A企业请B企业代开发票给我司,那么发票章盖A还是B?

4.    发票报销相关问题：

l  员工报销费用,开票日期与入账期相隔太久会不会有涉税风险?

l  公司员工入职体检发票是开公司抬头还是员工名字抬头?很多医院无法开公司抬头，员工姓名抬头的体检发票可以报销吗？

l  和其他公司合作,直接给他公司员工报销差旅费,有税务风险吗?

l  在某些特定场合，无法租到正规的车辆，对方只能提供一些长途客运公司提供的手撕定额发票，请问该类发票是否可以税前抵扣？

l  公司食堂购一些肉菜,销售方为个体摊主,没有发票甚至没有收据,公司对此应如何处理?

l  很多发票上盖的章为"票证专章",是否合规？

l  员工外出出差 出差地较为偏僻(矿区) 住宿费等费用无法开具发票是否可以用异地发票作为替票?

5.    关于开票是否规范问题：

l  我公司经常收到信息不齐全的发票,比如增值税普票没有我公司税号信息\由于我公司抬头太长有些企业说不能开全，如果收到这样的发票是否有涉税风险，应该如何应对？如果是地税发票，不需要填写税号的情况下，如果名称长打不下该如何让对方开票?

l  普票必须填开纳税人识别码,是依据那条税法?法律依据是?

l  收到的增值税普通发票 税率是空 此票是否为真 什么情况下出现这种状况？

6.    关于红字发票问题：

l  销售折让是不是和销售退回一样只要开具红字发票冲减收入即可?还是说销售折让和销售退回处理不同？分别有怎样的处理？

l  我方开出发票错将2万,开成2.1万,客户拒收该发票,我方去税局开红字通知单时,税局不接受开具红字通知书,这该如何处理?

分享嘉宾

谢学焘， 协同共享企业联合创始人， 协同共享副总裁

在税务领域从业已经超过20年。曾经在宁波税务系统任职6年时间，曾任宁波大榭开发区财政税务局税政处副处长兼开发区团工委书记。在BP工作十年，他曾经历任BP中国税务顾问，BP北美税务顾问，BP韩国执行税务总监，BP中国区税务总监等职。2010年3月离开BP税务团队后参与协同共享企业服务(上海)股份有限公司，目前一直负责F-council的运营和客户服务以及财税管理研究院的工作。

企业观察员
泰马克精密铸造(苏州)有限公司  Monica
吉百利(中国)食品有限公司 马经理

德尼培橡胶塑料科技(苏州)有限公司 Mary 

议程安排

13:00-13:30 签到

13:30-14:30 税局对发票的监管方式及稽查重点   

l  发票管理新政要点及稽查要点解析

l  增值税发票管理规定(审核，抵扣要点，丢失处理方法)

l  运输类发票管理规定(种类，审核要点)

l  普通发票管理规定(种类，审核要点)

14:30-14:45 茶歇

14:45-16:00 企业六类发票管理问题解析

l  发票逾期未认证或未抵扣相关问题

l  发票遗失相关问题

l  三方开票，代开发票相关问题

l  发票报销相关问题

l  开票规范相关问题

l  红字发票相关问题

16:00-17:00 其他发票相关问题答疑

17:00 活动结束

Back Ground

In 2014, the F-council in Suzhou, Shanghai and other places held invoice management related activities for many times, member enterprises are inquired in the activities of invoice related questions about themselves and in combination with the Suzhou, Shanghai and other places of member feedback, F - council in October in Suzhou, for each member of a special solution for invoice management problem. F-council before the meeting collect some Suzhou members related issues about invoice tube, invite our guests to these problems do a parsing for everyone. If members have any other issues related to invoice management (collection of problems which is no similar with you), can be in contact for a week before the meeting, the F - council, send invoice related issues to the customer service email address, we will, speaker, please get ready for the answer for you.

Key Point

l  Tax bureau for invoice way of supervision and inspection

l  Invoice management problems, put forward with the combination of enterprise help companies analyze their own invoice management practice of potential risks

Peer confused

For invoice management put forward by the member companies, arrange to six categories:

1.    Questions about invoice overdue certification or deduction:

l  Overdue invoices to apply for certification deduction must pass through a third party, the enterprise shall not apply for themselves? Exceed the time limit not deductible VAT special ticket, if need to communicate through a third party agencies and tax bureau, want to ask next, about the third party refers to what? How do I identify whether they have the qualifications? How to distinguish revenue can ignore, and is willing to communicate with them? Can you give a few specific third party names? So that the actual operation.

l  Of exceed the time limit, the application special invoices for value-added tax deduction, if it is caused by the acceptance of goods within the time limit, the application can be successful? If success is in accordance with the 50, 2011, in which an application

l  These overdue invoices is related to the state total 52 2011 announcement?

l  My company cashier because accident reason (such as abortion, accident, etc.), not in a timely manner, causing part of the income tax overdue deduction, the major illness only apply in May, in accordance with the documents?

2.    Lost invoices related questions:

l  Customers lost normal invoice of VAT invoices, we propose to invoice chop on a copy of stub form to each other, but the other party refused, how should solve?

l  If the customs import VAT sheet is lost, how should fill do? Tax authorities to ask the customs issue a certificate, customs requires tax authorities to issue a certificate, issued by both sides are reluctant to meet this kind of problem. What should I do?

l  The invoice, external agent sent to other departments, agent have lost the invoice, how to do?

l  Loss of the business tax invoice, tuition invoice if copies of make out an invoice square on build official seal, obtained can be booked?

l  Lost the input VAT invoices, the other chapter provide copy of invoice and stamp the invoice, but did not provide < special invoices for value-added tax has lost tax certificate >, can touch buckle and enter an item in an account?

l  Lost invoices in 180 days whether can deal with red ticket? If not, whether to have other solutions?

3.    Acting invoice, the problem of three parties make out an invoice:

l  We cooperate with a customer, ready to make out an invoice, issued by the customer give us a description of make out an invoice; let's take the invoice to another unit, so have a tax-related risks?

l  Company offer me a special invoice to the customer, but customer said that the money paid by the foreign, not company to pay on tickets, we how to handle this special ticket?

l  If our company make out an invoice to A company, but B company payment, whether it is feasible, whether can points designed votes and handle?

l  A company please B enterprise acting invoice to our company, so invoice chapter cover A or B?

4.    Invoice reimbursement related issues:

l  Employees' expenses make out an invoice date and evidencing tax-related risks apart for too long will have?

l  A medical company hires invoice payable or employee name is a company? Many hospitals could not start a company; employee name up medical invoice can be reimbursed?

l  Cooperation with other companies, direct reimbursement for his company staff travel, has a tax risk?

l  In certain occasions, unable to rent to regular vehicles, each other can only provide some long-distance passenger transportation company hand tore quota invoice, whether can the invoice deductions, please?

l  The company canteen to buy some meat dishes, sellers for individual vendor, have no invoice or receipt, company should be how to deal with?

l  Does it compliance that a lot of stamps on the invoice for "ticket discussed,"?

l  Staff to go out on a business trip on business to more remote (mine) accommodation fees no invoice whether can use other invoice for the tickets?

5.    Questions about whether the specification of make out an invoice:

l  I often received information is not complete invoice, such as value-added tax general ticket id number information, due to my company without my company open all too long some companies say, if you receive this invoice for payment risk, should be how to deal with? If it is a land tax invoice, do not need to fill in the id number of the cases, if the name is long to play more than how to let the other side of make out an invoice?

l  General ticket must be on the taxpayer identification number, which is on the basis of the tax law? What is the legal basis?

l  Received the VAT invoice rate is empty Whether this ticket is true what circumstances appear this kind of situation?

6.    Questions about the scarlet letter invoice:

l  Like sales discount sales return can be written off as long as the scarlet letter invoice issued income? Or said sales allowances and sales return to handle different? How to deal with respectively?

l  As we issue the invoice will be 20000, 21000, the customer refused the invoice, when we go to the tax bureau opening a notice of the scarlet letter, tax bureau does not accept the scarlet letter issued notice, how to handle this?

Speaker

Hally Xie Co-Founder of F-council VP

Hally has more than 20 years in the field of taxation. Once the tax system in Ningbo for 6 years, a former Ningbo Daxie development zone fiscal revenue tax office, deputy director of the secretary of the communist and development zone. In BP work for ten years, he had had the BP China tax advisers, BP's North American tax advisers, BP Korea performing tax director, director of BP in China tax and so on. In March 2010 after leaving the BP tax team to participate in collaborative sharing enterprise services (Shanghai) co., LTD., at present, has been responsible for F - council operations and customer service and work with the institute of fiscal and taxation management.

Agenda

13:00-13:30 Sign

13:30-14:30 Tax bureau for invoice way of supervision and inspection

l  Invoice management key points of the New Deal and inspection points

l  VAT invoice management regulations (audit, deduction points, lost processing method)

l  Transport type of invoice management regulations (categories, review points)

l  Plain invoice management regulations (categories, review points)

14:30-14:45 Tea Break

14:45-16:00 Six kind of invoice management problem resolution

l  Questions about invoice overdue certification or deduction

l  Lost invoices related questions

l  Acting invoice, the problem of three parties make out an invoice

l  Invoice reimbursement related issues

l  Questions about whether the specification of make out an invoice

l  Questions about the scarlet letter invoice

16:00-17:00 Other invoices related Q&A

17:00 End

关联资料

l  F-Council以往举办关于发票管理相关的活动

企业税务健康检查——发票管理

企业发票管理方法——企业发票自查清单解析

企业发票管理健康自查(苏州站)