Recently, many places across the country have strengthened the supervision of small-scale enterprises to falsely issue tax fraud and tax payment illegal activities. After an in-depth investigation, it was found that many enterprises took advantage of policy loopholes to evade taxes. Therefore, it is important for small-scale enterprises to avoid the following behaviors and conduct self-examination and self-correction in a timely manner.
From 2024 onwards, strict regulation of small-scale businesses has begun.
Case 1:
According to the investigation of the Shenzhen Taxation Bureau, a small-scale taxpayer has violated the law in the past three years in the payment of wages, social security payments and withholding and payment of individual income tax by the bank, and failed to guarantee the account books, accounting vouchers and related materials in accordance with the regulations, and imposed a fine of more than 84 yuan.
Here are a few behaviors that small-scale businesses need to be wary of:
1. Abnormal invoicing in a short period of time
Some newly established small-scale taxpayers issue a large number of invoices in a short period of time, and their legal persons or persons in charge are older or not registered locally, etc.
Second, the number of invoices at the end of the month surged
In order to pursue the so-called "tax planning", some small-scale taxpayers often issue invoices at the end of the month or quarter. Once the volume of invoices increases sharply, it is easy to arouse the suspicion of the tax department, and it may be regarded as malicious invoicing or false invoicing.
3. The invoice amount is close to the threshold of the exemption amount
Now the small-scale exemption amount has been raised to 100,000 yuan per month or 300,000 yuan per quarter, and the invoice amount of some enterprises is always close to the threshold of the exemption amount. This kind of overly precise operation will undoubtedly attract the attention of the tax department.
Fourth, the problem of invalid invoices is prominent
Some companies have a large number of voided invoices, or frequently void invoices when the invoice amount is close to the threshold of the exemption. This kind of behavior has been included in the focus of the tax department, and some enterprises have even received risk warnings and asked for self-examination and feedback on the results.
5. The invoicing time is abnormal
If the company's invoicing time is mostly concentrated in non-routine hours such as late at night, it will also increase the risk of being audited by the tax department.
6. One address for multiple households or one IP for multiple households
The act of registering multiple small-scale taxpayers at the same address or issuing multiple invoices at the same IP address will also arouse the vigilance of the tax department.
Seven. There is a large number of fixed amount invoicing
For example, the maximum amount of invoices is 10,000 yuan, and the basic invoices are about 10,000 yuan.
8. Abnormal sales and inputs
Small-scale enterprises will also be the focus of attention if there is an abnormal situation where there are only sales but no input, or only input but no output.
Therefore, small-scale enterprises must strengthen internal management, standardize invoicing behavior, and ensure compliance operations. At the same time, self-examination and self-correction are carried out regularly to identify and correct potential problems in a timely manner to avoid unnecessary tax risks.