Is there any pros and cons of a company doing too much uninvoiced income?

The disadvantages of a company doing too much non-invoiced income, the existence of a fixed buyer, and long-term non-invoiced income, the tax will be suspicious of whether there is still hidden business, may be on the input details, inventory goods, etc., inventory, the company's account flow, legal person, the person in charge of the personal account flow to monitor; but also on the downstream units to verify whether there is an untrue transaction.

Risks of long-term non-invoiced income and non-declaration

1. If there is non-invoiced income in the current period sales revenue, no bookkeeping, and no declaration, the enterprise needs to pay less VAT, which may lead to the enterprise's VAT burden is lower than the average value of the same industry in the local area, then the Golden Three system will appear in the VAT burden of the warning of the low VAT burden, the appearance of the anomalies to cause attention to the bad, and to face the verification of the tax bureau. The system will show a warning of low VAT burden, which is an anomaly causing concern and may lead to verification by the tax bureau. There is also this extreme example, the enterprise in order to evade taxes, all do no invoice income, more than six consecutive months are zero VAT declaration, needless to say, the recovery, late payment and fines are inevitable.

2. If the uninvoiced income is recorded, and there is this income data on the EIT return, but the VAT return is not declared, then the gap between the VAT sales and the income on the EIT is too big, and it will also attract the attention of the tax bureau.

3. If the accounting books made no invoices income, enterprise income tax and VAT are not declared, the Golden Three system will also appear early warning, the tax bureau will provide financial statements, VAT returns, enterprise income tax prepayment returns, and invoices and other information provided by the enterprise to analyze the indicators, comparison.

4. In addition, according to Article 62 of the Law of the People's Republic of China on Administration of Tax Collection, if a taxpayer fails to file a tax return and submit tax information in accordance with the stipulated deadline, or if a withholding agent fails to submit a report form on withholding and collection of taxes and related information to the tax authorities in accordance with the stipulated deadline, the tax authorities shall order rectification within a certain period of time, and may impose a fine of less than 2,000 yuan; the circumstances are serious, and the tax authorities may impose a fine; if the circumstances are serious, a fine of not less than two thousand yuan and not more than ten thousand yuan may be imposed.

I, for there are small hotels, e-commerce, small business enterprises corresponding to some of the customers are individuals, it is inevitable that customers do not want invoices, but this is not an excuse not to issue invoices. Taxpayers selling goods or processing, repair and maintenance services, sales of services, intangible assets, real estate and other taxable sales behavior, the need to issue invoices, you can keep the invoice union, when customers need to provide. (Of course, be careful not to issue VAT invoices in this case, the formation of the risk of retained tickets.) In addition, not issuing invoices may also be subject to a fine of up to 10,000 yuan, so that the enterprise suffers additional losses. Therefore, even if the other party does not want an invoice, you can not save trouble to give up invoicing.

Second, the policy based on: "State Administration of Taxation State Administration of Taxation on the decision to amend" (State Administration of Taxation Decree No. 37) Article 26 The units and individuals filling the invoice must be in the occurrence of business operations to recognize the business income issued invoices. No invoice is allowed to be issued without the occurrence of business operations.

Three, "Chinese people's *** and the State invoice management measures" (Ministry of Finance Decree No. 6 of 1993) Article 36 violation of invoice management regulations include: (a) not in accordance with the regulations for printing invoices or production of invoices anti-counterfeiting in the special supplies; (b) not in accordance with the regulations for the purchase of invoices; (c) not in accordance with the regulations for the invoice; (d) not in accordance with the laws and regulations to obtain invoices; (e) Failure to keep invoices in accordance with the regulations; (6) failure to accept the inspection of the tax authorities in accordance with the regulations.

Four, for one of the acts listed in the preceding paragraph of the units and individuals, the tax authorities shall order a period of time to correct, confiscate the illegal income, and may impose a fine of up to 10,000 yuan. There are two or more of the behaviors listed in the preceding paragraph, can be punished separately.