Analysis Of The Causes Of False VAT Invoices

As we all know,

It is to levy taxes on value added. The way of collection is to use the invoice deduction method, that is, to deduct the output tax from the input tax on the invoice, the difference is the current value added tax payable amount, and the way of collection and management of value-added tax is interrelated, forming a closed loop management of tax revenue. According to the reason, it is no problem.

Then we can understand another way. For enterprises, the input tax is actually spent on money, you spend money upstream, you sell it to the lower reaches and buy the money from the downstream. The difference between the two purchases is the tax to be paid to the state.

Is it true that VAT can also be regarded as a kind of income tax? For this part of the difference, the state is entitled to the State Treasury without compensation.

The input tax is bought with money. At this time, the input tax invoice is equivalent to the cash equivalent. The tax rate of the value-added tax invoice obtained by the formal channel is 17%. If the tax point of the invoice is far below the tax point of 17%, this will have great interest space. Any interest area is not lack of opportunistic people.

If the benefits are large enough, there is a risk of killing.

Some people will have doubts, our way of deduction is upstream tax, downstream tax, as long as the upstream tax, the downstream can be deducted, even if there is no real business, as long as the tax is good, the state does not suffer losses. (PS: for tax revenue, the state is the rule maker, and the referee, so the state can not afford to lose, but the country is willing to lose time, in order to guide and control, that is the next big game.

)

Why is that? Why is it far below 17%?

Can I get the invoice?

The problem now lies in the fact that the upstream is not paying taxes honestly, and there are flowers in the head.

1) the false opening of the initial link (taking agriculture as an example)

Because primary agricultural products such as agriculture, forestry, animal husbandry and fishery are exempt from value-added tax, and most of them are scattered farmers. They can not issue special invoices for value-added tax. In order to deduct value-added tax for the buyers of initial links, they can only buy the enterprises themselves to purchase the invoices as deductible vouchers.

The management of independent vote is not enough.

Well, if you know, this space is enough.

The current compensatory control measures are: "the approved deduction of the value-added tax of agricultural products", the amount of production deducted from production sales volume, and the more difficult control invoices are pferred to the truthfulness of the production and sale that are easy to manage after all.

Therefore, speculation is to approve the legislative intention of deduction.

2) deduct the chain terminal without Invoicing (take oil station as an example).

In general, there is such a situation that the end-users can either be the ultimate consumers (the ultimate bearer of value-added tax) or the general taxpayers of value-added tax (the non final consumers of value-added tax), so the final consumers do not necessarily need the invoices. Then, some enterprises will have the declaration of the non invoiced income (this is the ticket source), which can be distributed to the general taxpayers in the value-added tax chain by way of collecting fees. For the oil stations, the vat has not been paid less, but has used the "ticket source" of the non invoiced revenue, which has generated an additional income.

3) tax concessions against the principle of neutral Taxation (take software enterprises as an example)

Because taxation is an important means of macroeconomic regulation and control, in order to guide the development of certain industries, there are tax incentives that compromise the neutral principle of Taxation, such as levy or retreat.

This is the state giving profits to enterprises, and this profit making behavior will also bring the space of operation, producing "ticket source". The value-added tax paid by the majority of the invoicing can be returned, and it does not need the cost. The enterprise that obtains the value-added tax invoice can deduct it.

This is the act of socialist wool.

4) small-scale taxpayers are outside the system.

The value added tax of small scale taxpayers is simply expropriated and free from the value added tax deduction chain.

In order to achieve the conditions of approved collection, or small-scale enterprises need to hide their income based on tax avoidance, they do not need so many invoices. For the general taxpayers, there will inevitably be "surplus tickets", which will not provide a ticket source.

5) other circumstances

For example, enterprises have a large amount of tax allowance, and for a long time, they can not get enough output tax to digest, or are ready to write off or are not prepared to continue to do business. For the large amount of tax allowance can not be digested, then the external opening is a quick way to cash in.

For example, cloning tickets, such as forged altered invoices and so on, unqualified invoices...

For more information, please pay attention to the world clothing shoes and hats and Internet cafes.