Recently, a friend encountered such a problem, a VAT invoice received by the enterprise was judged by the tax bureau to be an abnormal invoice (hereinafter referred to as "abnormal voucher"), and I don't know how to deal with it. Faced with this situation, we first need to understand what an exception credential is and how to properly handle it.
1. What is an abnormal credential?
Abnormal vouchers refer to special VAT invoices that are marked as abnormal by the tax authorities under certain circumstances. These include:
Invoices that have not been issued or have not been uploaded in the taxpayer's lost or stolen special equipment for tax control;
Invoices for taxpayers who fail to declare or pay taxes in accordance with the regulations;
Invoices with problems such as "inconsistent comparison", "missing connection" and "invalidation" found in the audit comparison;
Invoices suspected of false issuance and failure to pay consumption tax in accordance with regulations found in the big data analysis of the State Administration of Taxation and the Provincial Taxation Bureau;
Invoices issued by the fugitive enterprise during its existence that do not conform to the norm;
The cumulative input tax amount of the abnormal voucher exceeds a certain percentage or amount.
2. How to deal with obtaining abnormal certificates?
The steps to handle exception credentials include:
Failure to declare deductions: If the VAT input VAT deduction has not been declared, the deduction should not be made for the time being.
Declared deduction: If the deduction has been declared, the input VAT should be transferred out according to the regulations.
Handling of export tax rebates: For those who have not yet declared or have declared but have not applied for export tax rebates, they should not be processed temporarily. For those who have applied for export tax rebates, they need to be processed according to regulations, which may involve the transfer of input tax or the recovery of tax refunds.
GST treatment: If GST is involved, the deduction or retroactive tax should be adjusted accordingly.
3. What should I do if I have objections to the "abnormal certificates" obtained?
If an enterprise has any objection to the determination of the abnormal voucher, it may submit an application for verification to the in-charge tax authority within 10 working days after receiving the notice from the tax authority. After verification, if the invoice complies with the current relevant regulations on VAT input tax credit, export tax refund or consumption tax credit, it may not be treated as a transfer of input tax, recovery of the refunded amount, or offsetting of the consumption tax allowed to be deducted in the current period.
If you accidentally receive an abnormal credential, you must attach great importance to it and refer to the method mentioned in the article to deal with the abnormal voucher