In the business process of enterprises, there are often businesses beyond the business scope. For example, an enterprise providing services sold used cars, computers, tables and chairs; Manufacturing enterprises may lease their idle real estate, raw materials, etc.
Then the question arises: should we issue an invoice for this business with accidental nature? If the invoice is issued, is it beyond the business scope of the enterprise? Is there any risk of punishment? The editor checked the 12366 website of the State Administration of Taxation and found that there were many related problems
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1、 Whether the invoice can be issued
In view of this problem, let's give everyone a reassurance first, and the invoice can certainly be issued.
In accordance with the Decision of the State Council on Amending the Measures of the People's Republic of China for the Administration of Invoices (Order No. 587 of the State Council of the People's Republic of China) and the Guidelines for the Issuance and Use of Value Added Tax Invoices (SZWH [2017] No. 127), the units and individuals that sell goods, provide services and engage in other business activities collect money for their business operations, The payee shall issue an invoice to the payer; Under special circumstances, the payer shall issue an invoice to the payee.
In addition, according to the reply of the Policy Group's Speech Materials of the State Administration of Taxation's Policy Answers on May 6, 2016
"9. If the general taxpayer has business beyond the scope of tax registration, will it issue the invoice by itself or by the tax authority?
Answer: General taxpayers will issue VAT invoices by themselves. "
Therefore, according to the regulations, enterprises should also issue invoices according to the facts as long as they have taxable behaviors and real business, and as long as they are not products expressly prohibited by the state from selling, even if they are beyond their business scope.
2、 Executive standard for invoicing
It can be issued, but in practice, the tax authorities in different regions may have different implementation standards, which can be generally divided into the following categories:
① Some tax bureaus are more relaxed, and taxpayers can issue VAT invoices whenever they have other taxable business activities outside their business scope.
② Some tax bureaus believe that temporary and occasional businesses can be invoiced, but if they become frequent businesses, they need to change their business scope before issuing invoices.
③ Some tax bureaus have strict supervision and require that invoices be issued in strict accordance with the scope of business. For businesses not covered by the scope of business, the scope of business needs to be increased first, and relevant taxes can be verified before invoices are issued.
In addition, in the actual business, it may also occur that some enterprises have no relevant tax items in the anti-counterfeiting tax control system and cannot issue corresponding invoices. At this time, enterprises still need to go to the tax bureau to apply for increasing tax collection items; Other enterprises can issue invoices, but they can't fill in the part that exceeds the scope of business when declaring VAT. In this case, they also need to contact the tax authorities to make corresponding changes.
On the whole, enterprises should issue invoices for businesses that are out of scope, as long as the business is real. Invoices can be issued directly for temporary and occasional businesses; In case of frequent business, it is recommended to change the business scope before issuing. Of course, there may be slight differences in the implementation of local regulations.
