Click the image for details. Earlier this year, a trading company in the chemical industry in my area purchased a batch of sulfur from outside the region. The input invoice listed the product as sulfur, but when the company sold it, they issued invoices with names such as solid sulfur and liquid sulfur based on the specific characteristics. Unexpectedly, within a few months, the local tax authority approached the company, alleging suspected false invoicing because the sold goods had no corresponding input. After multiple explanations and an on-site inspection by the tax authority, the case was finally classified as inconsistent input and output invoice names, and the company was penalized accordingly. From this case, it should be clear that as a general taxpayer in a trading company, the output invoices must have corresponding input invoices, and the names must be consistent. The State Taxation Administration explicitly requires that "when issuing VAT invoices, the content should be truthfully filled according to the actual sales situation, and must not be filled with content inconsistent with the actual transaction at the buyer's request. When issuing invoices through the sales platform system integrated with the VAT invoice control system, the imported invoice data should match the actual transaction; if not, the sales platform system should be promptly modified and improved." This means that for trading companies, the product name must remain consistent as long as the form does not change. Currently, the upgraded Golden Tax III system has fully covered all areas involving enterprises, and invoice information issued through the upgraded invoicing system is fully uploaded to the system. The system analyzes various data indicators of the invoices issued by enterprises. Once non-compliance is detected, it will be easily screened out and trigger an alert for the enterprise. Recently, many enterprises have called to say that the tax authority contacted them about problematic invoices and asked them to send screenshots of their product codes. This situation arises because the tax classification codes selected for products when issuing invoices are not standardized. Here, I remind everyone again to pay attention to the following points when using special invoices:

  1. When issuing invoices, always issue according to the actual product, do not change the name, and do not issue according to unreasonable customer requirements.
  2. Do not issue false invoices; issue invoices according to the actual amount, ensuring the consistency of the three flows: invoice, goods, and funds.
  3. As a trading company, ensure that the products issued have corresponding input invoices, and do not issue false or arbitrary invoices.
  4. Product names must be matched with appropriate tax classification codes, and do not choose arbitrarily.
  5. For special invoices with many product names, ensure the sales list is standardized and filled in and printed within the invoicing system.
  6. When printing invoices, ensure they are printed neatly on the invoice, without going out of bounds or being incomplete (some printers may not print the end due to settings).
  7. Special invoices must not be damaged or contaminated during transmission.
  8. Resolutely eliminate the buying and selling of invoices! Any such behavior can be detected by the Golden Tax III system, leading not only to tax savings but also to back taxes, late fees, fines, and in severe cases, criminal liability. Issuing invoices may seem trivial, but tax matters are significant. Therefore, as financial personnel, you must strengthen invoice management and strictly implement invoice management standards. A small oversight could lead to significant tax issues. Source: Professional Accountant (ID: wfwanglaoshi) Click the image for details. The Third (CFIC) China FMCG + Internet Conference will be held in Chongqing in October 2017. At this conference, New Distribution has invited 1000+ distributors, 500+ brand owners, 200+ founders of B2B platforms, and 100+ investment and financing institutions to participate. The theme of this conference is New Forces, New Ecosystem. We will invite well-known domestic B2B industry experts, mentors, and B2B platform founders to discuss the following topics:

How can the FMCG industry achieve new growth opportunities through B2B?

How should the new supply chain behind new retail be built?

How can intra-city logistics help B2B achieve leapfrog development? Highlights of this conference: The industry's first "2017 China FMCG B2B Industry Competitiveness White Paper"

Case sharing of excellent transforming distributors

Upgraded conference + exhibition, Hall 6 Internet Technology Exhibition strengthens networking

Leaders from well-known enterprises in various fields, including Alibaba Retail Link, Puhua Finance, Eternal Asia Supply Chain, Best Store Plus, Yijiupi, Unilever, Hisense Technology, and Yunmei Shares, will deliver speeches and share pioneering views. October 17-18, 2017 Chongqing International Expo Center Registration is now open. Long press the QR code below or click "Read Original" to register. Early bird tickets before September 15 enjoy a 30% discount! Add friend with note "Conference Registration" Click the links below to review the highlights of the first and second FMCG + Internet conferences: 2016 "FMCG + Internet" Summit Forum 2017 (Second) China FMCG + Internet Conference Click the links below to review the highlights of the first and second FMCG + Internet conferences: 2016 "FMCG + Internet" Summit Forum -END-