Invoicing is very common in the company's business. Sometimes because of some special circumstances, it is necessary to issue invoices that exceed the company's business scope. What should we do? What are the consequences of issuing invoices beyond the business scope of the electromechanical company? It is estimated that many business owners would like to know, let's have a look!

1、 What is beyond the business scope

The business scope refers to the category, variety and service items of goods that are allowed to be produced and operated by the enterprise by the state when filling in the registration application form to register the company, which reflects the content and production and operation direction of the enterprise's business activities. It is the legal boundary of the business scope of the enterprise, and reflects the core content of the enterprise's civil rights and behavior capabilities. Legal punishment will be imposed if business activities beyond the scope of business.

The operation beyond the scope refers to the behavior that the business entity engages in business activities beyond the business scope approved by the registration authority.

For example, the business scope approved by the business license of a pharmaceutical company is the wholesale and retail of traditional Chinese medicine and Chinese patent medicine, but the company not only wholesales and retails traditional Chinese medicine and Chinese patent medicine, but also wholesales and retails western medicine and health care products. This behavior is beyond the scope of business. Operation beyond the scope is illegal and requires legal liability.

2、 What is the business scope of the electromechanical company?

Reference 1: Sales of mechanical parts and auto parts; Processing, manufacturing and sales of standard fasteners; Sales of standard fasteners, mechanical accessories, machine tool accessories, measuring tools, cutting tools, hardware tools, springs, bearings, instruments, electrical wires, valves, pipe fittings, steel, building materials, non-ferrous metals, stainless steel.

Reference 2: Design, installation and sales of mechanical and electrical products, hardware and electrical materials, paint, mechanical and electrical equipment, complete sets of automatic control system equipment; Design, manufacture and installation of special equipment for electromechanical products.

Reference 3: Shenzhen Dacheng Mechanical and Electrical Technology Co., Ltd., a company in the mechanical and electrical industry, whose business scope is: technical development (excluding production and processing) and sales of mechanical and electrical equipment, domestic commerce, material supply and marketing industry, goods and technology import and export (the above does not include items that need pre-approval and prohibited items according to national regulations).

Business scope of Shenzhen Dacheng Electromechanical Technology Co., Ltd

3、 Consequences of issuing invoices beyond the business scope of the electromechanical company

1. Invoicing for out of scope business can be divided into the following two situations:

(1) For temporary business, it is recommended to add corresponding items to be collected after explaining the situation to the competent tax authority, and issue invoices on their own. For those who need special invoices, it is recommended to take the information required for issuing special VAT invoices to the tax service hall of the competent tax authority, explain the situation to the competent tax authority, and the competent tax authority will handle the issue of special invoices on behalf of them.

(2) Regular business: It is recommended to contact the industrial and commercial department to change the business scope first, and then the competent tax authority will increase the corresponding collection items and collection rates, and issue invoices by itself. If a special invoice is required, it is recommended to contact the industrial and commercial department to change the business scope, and then take the information required for issuing special VAT invoices to the tax service hall of the competent tax authority to handle the issue of special invoices.

Going beyond the business scope and expanding the use of invoices are two concepts. Invoices are standardized according to the invoice management method, while business scope is standardized according to the industrial and commercial regulations, that is, as long as the use of invoices meets the scope of application of invoices, it is legal and compliant; However, in the course of business operation, the enterprise occasionally goes beyond its business scope, which is not considered as a violation. If the main business changes and the business scope needs to be changed in the industrial and commercial registration, it may be involved in illegal issues beyond its business scope.

2. Can invoices be issued beyond the business scope?

According to Article 26 of the Invoice Management Measures and its Implementation Rules, the units and individuals who fill in and issue invoices must issue invoices when business income is recognized. No invoice shall be issued without business operation. According to this provision, enterprises should issue invoices and pay taxes when they have real businesses. It does not mention that only businesses within the business scope can be invoiced. The invoice management measures emphasize that taxpayers should truthfully issue invoices according to the actual business conditions, otherwise it is a false invoice. Therefore, when an enterprise issues an invoice for its business, no matter whether the business is "beyond the business scope" or not, it should issue an invoice according to the actual business situation.

Invoice Management Measures and Implementation Rules

Supplementary note: What should we do if we operate beyond the scope?

If the company is found to be operating beyond its scope, it needs to immediately correct its business scope to avoid greater losses. Bring the original and photocopy of the business license of the enterprise (the photocopy shall be stamped with the official seal), the amendment document of the articles of association with the signature of the shareholder, the power of attorney of the handler (the official seal shall be stamped) and the photocopy of the ID card, and if the business scope after the change needs to be provided with the relevant approval documents, and go to the Administration for Industry and Commerce for filing and registration. If relevant approval documents are not required, they can be handled on the same day, and it will take about 3 working days if necessary.

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