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Invoicing Risk for Small-Scale Taxpayers 小规模纳税人开票风险

As an effective voucher for pre tax deduction, invoice plays a vital role in the whole system of tax collection and management. Invoice is related to the country's tax security and economic order. The state also has a "zero tolerance" attitude towards false invoices.



Hereby we list ten abnormal signals of false invoicing that may alert tax bureau. Please check for yourself:



1.Abnormal invoicing in a short time短时间内开票异常


Some newly established small-scale taxpayers issue a large number of invoices in a short time, and the legal person or person in charge is too old or the registered residence is not local.有一些刚成立的小规模纳税人,短时间内开具大量发票,且法人或负责人年龄偏大或户籍不在本地等等。


2. The amount of invoicing increases sharply at the end of each month每到月末开票量剧增


Some small-scale taxpayers always feel that they lost some profit if the monthly invoice has not reached 150,000 yuan or the quarterly invoice not reached 450,000 yuan as the tax free quota. So-called "tax planning" will be carried out to issue large amount of invoice by the end of eahc month or quarter. Note that it is easy to arouse suspicion of the tax bureau, either because of malicious ticket control or because of false invoices.



3.The invoicing amount is just at the critical point of exemption amount开票额正好在免征额临界点


At present, the amount of small-scale tax exemption is increased to 150,000 yuan per month or 450,000 yuan per quarter. Many small-scale taxpayers' invoicing amount fluctuates with the threshold of tax exemption. Previously, it was 270000 yuan to 300000 yuan per quarter, but now it is 400000 yuan to 450000 yuan per quarter.



4.There are a large number of voided invoices or voided invoice exceptions存在大量作废发票或作废发票异常


Large number of invalid invoices , or when approaching the threshold of tax exemption, 公司存在大量的作废发票或开票金额快达到免征额临界点时,出现作废发票现象


5.Abnormal company invoicing time point公司开票时间点异常


If the company's invoicing time is mostly late at night, there will also be inspection risk如公司开票时间大多集中在深夜,这种情况也会有稽查的风险。


6.Invoices issued by multiple customers at one address or multiple invoices issued by one IP address一址多户开具发票或者一个IP开具多家发票


Register several small-scale taxpayers at the same address to issue invoices, and issue invoices externally at the same IP address, etc在同一地址注册多家小规模纳税人来开具发票,同一IP地址对外开具发票等。


7.Abnormal invoicing in a short time短时间内开票异常


Some newly established small-scale taxpayers issue a large number of invoices in a short time, and the legal person or person in charge is too old or the registered residence is not local.有一些刚成立的小规模纳税人,短时间内开具大量发票,且法人或负责人年龄偏大或户籍不在本地等。


8.There is only output but no input on income statement, or there is only input but no abnormal output只有销项没有进项,或只有进项没有销项异常


Note that without input or only sales without input will also be investigated注意了,小规模有销无进或者只有销项没有进项,这种情况也会被查!


9.There is a large amount of invoicing with fixed quota存在大量的订额开具发票现象


For example, the maximum amount of invoices is 10,000, and the amount of invoices is about 10,000. 比如发票最高额度是1万,基本开票都在1万左右。


10.Seriously mismatched product names of sales and purchases小规模销货、进货品名严重不匹配


Now the invoice is uploaded in real time. Once the purchase and sales are inconsistent, the tax bureau will immediately notice.现在发票是全票面实时上传,一旦发现进销不一致,税务局会立刻发现


It is important to remind that small-scale businesses must be operated legally, and purchase invoices matching the invoices issued and contracts, funds, transportation vouchers and other necessary materials related to business transactions must be kept for future reference.重要提醒,小规模一定要合法经营,一定要保存好与开具发票相匹配的进货发票和与业务往来相关的合同、资金、运输凭证等必要资料备查。


Reindeer Station kindly remind business owners to fully comply with the book-keeping and accounting rules while making tax planning. For bilingual bookkeeping and accounting service, please contact us. All at great value.







宁波灵达商务服务有限公司    备案号:2020037656号-2