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看了本文,你再任性作废发票吧!

2016-11-23 17:25| 发布者: 会计小编| 查看: 400| 评论: 0

摘要: 有个事情你必须了解最近接到不少小伙伴的提问,发票作废的原因有哪些?违规作废发票的后果是什么?一般纳税人发票作废的前提是什么?为了解决小伙伴们的实际问题,今天小编以特别的方式与你说道说道~~发票作废的正常 ...

有个事情你必须了解

最近接到不少小伙伴的提问,发票作废的原因有哪些?违规作废发票的后果是什么?一般纳税人发票作废的前提是什么?为了解决小伙伴们的实际问题,今天小编以特别的方式与你说道说道~~



发票作废的正常原因

1. 开具错误

2. 销货退回

3. 销售折让

4. 服务中止

发票作废的非正常原因

1. 恶意隐瞒收入

2. 恶意串通,销售方违规作废,接票方虚列成本

3. 涉嫌虚开发票等


发票作废的正常原因大家是比较好理解的,着重给大家摆一摆发票作废的非正常原因!

1
恶意隐瞒收入

这其实是在生活中比较常见的问题,比如一家小个体当月发票已经开具了31000啦,为了不上税,老板与顾客协商将已开具的票作废,下月重开,将当月发票开具金额降入30000以下,达到不上税的目的。

2
恶意串通,销售方违规作废,接票方虚列成本

销售方与接票方在有真实业务的前提下恶意串通,销售方将开具的部分发票违规作废(未收回发票联),接票方将发票联虚列成本,达到偷税目的。

3

涉嫌虚开发票

部分违法企业从事虚开发票勾当,但为了避免出现税收风险疑点或者销售额、税负异常波动引起税务机关怀疑,将部分发票进行作废,以平销、微利达到虚开发票的目的。


税务机关的查处方式

看似获利,其实算算账,看看税务机关核查方式,你会发现风险>收益。小编暂且不说上门检查的事项,只给你说说大数据下的监控,你就明白你的行为是如此的不智:

NO1:同一笔销售发票当月作废,次月重开,而且在起征点范围左右必然纳入风险扫描重点,记住是系统自动提醒哦,还不是人为分析!

NO2:现在发票基本上纳入增值税发票管理新系统啦,知道比对么?不管你是一张还是两张,你这边作废系统马上就有提示!再发个协查函,你懂的!

NO3:第一你不可能知道税负预警值是多少;第二你认为天衣无缝,结果漏洞百出,谁给你的自信不来查你;第三牵出萝卜带出泥,天网恢恢,疏而不漏!


违规作废发票承担的后果

1. 补缴税款

2. 加收滞纳金

3. ???/span>

4.

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