I believe that many companies now have such an experience, purchasing goods from individuals or cooperating with individuals, but individuals are unwilling to go to the tax bureau to give to the company, and then in order to promote this business, the individual takes the initiative or the company asks the individual to go to other companies to issue invoices to the company, and the company's finance regards this business as a compliance operation, and agrees to pay when the ticket is seen.
However, what you don't know is that there are risks associated with this operation, let's look at a real tax audit case.
1. The "inconsistency of the four streams" has attracted the attention of the tax bureau
Sure enough!False invoicing!
A company in Huizhou City, Guangdong Province, because in daily business"Four-stream inconsistency".It was brought to the attention of the tax office. 
Verified by the Tax Inspection Bureau:The company had business dealings with an individual, Mr. Wu, and because the individual was unable to provide invoices, it accepted invoices issued by another Shenzhen company, and there was no actual business between the Huizhou company and the Shenzhen company. The circumstances of the violation are roughly as shown in the figure:
Penalty Result:The relationship between the Shenzhen company and the Huizhou company is a false invoicing behavior;The Huizhou company violated tax administration and was fined 30,000 yuan. From the above examples, we can see that the biggest problem is the inconsistency between the flow of funds and the flow of invoices. Recently, there are always small partners who have consulted, how to solve the problem if the capital flow and invoice flow are inconsistent?Is it possible to sign a tripartite agreement to collect and pay on behalf of the customer?So is the tripartite payment agreement in accordance with the provisions of the tax law?Is there a tax risk in the tripartite payment?Let's find out!
Second, what exactly is the "four-stream consistency"?
Isn't it okay to be inconsistent?
What is "four-stream consistency"?In fact, the earliest concept proposed was "three-rate consistency".
To put it simply, "three-rate consistency" means:Invoice flow, money flow, and goods flowof unity. As shown in Fig
In the day-to-day economic activity,Contracts are becoming increasingly importantIn the tax audit, the contract is a very important basis, so the "four-stream consistency" is proposed. As shown in Fig
In the process of economic transactions, if the flow of goods (labor flow), capital flow, and invoice flow cannot be guaranteed to be unified with each other, it may be suspected of false invoicing, and if it is identified by the tax department as false invoice, it cannot be deducted from the input deduction, and cannot be deducted before income tax, not only need to pay back taxes, late fees, and fines, but may also need to bear criminal liability, but there are also special circumstances recognized by the tax bureau.
"Four-stream inconsistency" must not work?Real business can be "inconsistent in four streams".
Regarding this question, the State Administration of Taxation has replied:
In other words, in the actual business, if there is a discrepancy between the flow of funds and the flow of invoices, as long as the business is real and there is no problem in issuing invoices to the actual recipient of services. The key is business authenticity!Under certain circumstances, the head office and branch office that implement the summary payment of VAT can be "inconsistent in the four streams", and the contract flow, capital flow, invoice flow and business flow can also be inconsistent under specific circumstances. (1) In accordance with the provisions of Paragraph 5 of Article 3 of the Announcement of the State Administration of Taxation on Matters Concerning the Administration of Tax Collection and Collection of Business Tax in an Comprehensively Launched Pilot Program of Replacing Business Tax with Value-Added Tax, financial institutions that adopt aggregate tax payment and branches below the prefecture and city level under the jurisdiction of the province or autonomous region may use the special VAT invoices, ordinary VAT invoices and electronic ordinary VAT invoices uniformly received by the prefecture-level institutions;Branches of municipalities directly under the Central Government and cities specifically designated in the state plan and below can use the special VAT invoices, ordinary VAT invoices and electronic ordinary VAT invoices uniformly received by the institutions of the municipalities directly under the Central Government and cities specifically designated in the state plan. (2) In some areas, according to the notice of the Ministry of Finance and the State Administration of Taxation on the relevant policies of the general office and branch office of fixed business households, if the head office and branch of fixed business households are not in the same county (city), but within the same province (autonomous region, municipality), with the approval of the provincial (autonomous region, municipal) finance department (bureau) and the State Taxation Bureau, the head office can declare and pay VAT to the competent tax authority where the head office is located. For the general branch offices that implement the summary payment of VAT within the same province (autonomous region, municipality), whether the VAT invoices are issued by the head office or separately by the head office or the head office and branches, different local tax authorities have different implementation standards, and should be implemented in accordance with local policies. Note: Four-stream consistency and three-stream consistency does not necessarily mean that there is a problem, this is just a reference indicator.
3. "Four-stream inconsistency".
No, you can'tDeduction?