Expert tips for Yijiu

Through this inspection case, the scene shows how enterprises obtain false invoices in good faith and communicate with tax authorities. Key communication points:

1、 As the invoicing enterprise, the purchaser is not a party to the invoicing enterprise, so once the invoicing enterprise is recognized as false by the local competent tax authority, it is difficult for the invoicing enterprise to prove that the invoicing enterprise is "not false" through its own "non false", and it can only prove from its own perspective that it is "obtained the false invoice in good faith", which is determined by the objective conditions.

2、 It is the most basic and important to correctly respond to tax inspections and accurately restore facts.

3、 Provide sufficient evidence to prove the truth of the facts described. It mainly includes purchase and sales contract, goods transportation bill, payment voucher, materials for self use or sale of goods, communication records of business personnel of both parties in the transaction process, etc.

Risk reminder:

All enterprises issuing and obtaining invoices

Risk industry:

All industries

Risk point:

Obtaining VAT special invoice in good faith

Yijiu experts suggest:

Don't panic when you obtain a fake ticket in good faith, deal with it in a timely manner, and pay attention to saving the documents to recover the loss.

For more difficult tax issues, please contact Yijiu experts for free advice.

1、 Case background

Company A is a pharmaceutical enterprise registered in Henan Pilot Free Trade Zone, with a registered capital of 680 million yuan and a general VAT taxpayer. From 2011 to 2013, Company A purchased drugs from B Pharmaceutical Trading Company in Kaifeng City, Henan Province. From March 2011 to August 2013, Company B issued 172 special VAT invoices to Company A, with the amount of 11497273.53 yuan, the tax amount of 1954535.97 yuan, and the total price and tax amount of 13451809.50 yuan. In 2017, a tax inspection bureau in Kaifeng City issued a Notice on False Invoices Confirmed to a tax inspection bureau in Zhengzhou City, which confirmed that the above 172 invoices issued by Company B to Company A were false VAT special invoices. A tax inspection bureau in Zhengzhou, after receiving the Notice on False Issuance of Confirmed Tax, sent the Notice on Tax Inspection to Company A, believing that Company A was suspected of false issuance of special VAT invoices. Company A believed that it had not falsely issued special VAT invoices and provided corresponding evidence.

2、 Company A's response to tax inspection of "bona fide acquisition"

When the tax authority issues the Notice of Tax Inspection and requires the enterprise to cooperate with the tax inspection, it shall provide the tax authority with a written statement of the situation, and require the enterprise to provide evidence to prove the authenticity of the facts stated in the statement.

Company A understands that it is the most basic and important to correctly respond to tax inspections and accurately restore facts. When restoring the relevant facts, the enterprise closely follows the relevant laws and regulations, and has a target. It neither fabricates the facts, nor expands the scope blindly. When drafting the Fact Sheet, the enterprise comprehensively describes the details of key facts according to the time, place, operator, transaction process, communication and negotiation process, and accurately presents the authenticity of transaction facts. (One of the basic points that should be noted is that the purchaser, as the invoicing enterprise, is not a party to the invoicing enterprise. Therefore, once the invoicing enterprise is recognized as false by the local competent tax authority, it is difficult for the invoicing enterprise to prove that the invoicing enterprise is "not false" through its own "non false", and can only prove that it is "bona fide to obtain false invoices" from its own perspective, which is determined by the objective conditions.)

In the face of tax inspection, in addition to submitting a detailed written Situation Statement, it is also necessary to provide evidence to prove the authenticity of the facts described in the Situation Statement. The evidentiary materials submitted by Enterprise A mainly include purchase and sales contracts, goods transport documents, payment vouchers, materials for self use or sale of goods, communication records of business personnel of both parties in the transaction process, etc., to prove that the invoiced enterprise has real goods procurement, and that the enterprise has reasonable reasons to believe that the invoice issued by the seller is not false during the transaction process. Through active response to tax inspections, it was recognized by the tax authorities as "obtaining false invoices in good faith".

3、 Finally, a tax inspection bureau made a "Decision on Tax Treatment", which determined that Company A had obtained a false VAT special invoice in good faith, and required Company A to make up the VAT and corporate income tax. No overdue fine was imposed on the value-added tax that was made up, and no overdue fine was imposed on the corporate income tax that was made up, but no administrative tax penalty was imposed.