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What should I do if the upstream cannot issue an invoice and have to pay late tax fees?

If the payee fails to declare taxes or fails to declare taxes, according to existing policies, the corresponding input tax cannot be deducted from the out-of-control invoices obtained by the payee.

Situation 1: The payee fails to declare taxes

If the payee fails to declare taxes or fails to declare taxes, according to existing policies, the out-of-control invoices obtained by the payee shall not be deducted accordingly input tax amount.

According to the "Announcement of the State Administration of Taxation on Relevant Issues Concerning the Identification and Handling of Special Value-Added Tax Invoices Issued by Fugitive (Missing) Enterprises" (State Administration of Taxation Announcement No. 76, 2016), it is emphasized:

< p>According to the "Notice of the State Administration of Taxation on the Handling of Falsely Issued Special Value-Added Tax Invoices Obtained by Taxpayers in Good Faith" (Guo Shui Fa [2000] No. 187): Taxpayers who obtain falsely issued special value-added tax invoices in good faith can, if they can re- Obtain legal and valid special invoices and allow them to deduct input tax.

Then, if the invoicing party is a company that has escaped (lost contact), re-obtaining a legal and valid invoice is an empty talk, and the recipient's deduction of input tax becomes a joke.

Situation 2: The payee has declared taxes

1. Prove that it obtained the tax in good faith

The payee should provide proof to the competent tax authority. To prove that the three streams of business are integrated and whether the transaction is genuine, the evidence can be purchase and sales contracts, warehouse-out orders, warehouse-in orders, bank transfer vouchers, etc.

If the payee obtains a falsely issued special value-added tax invoice in good faith and recovers the deducted tax in accordance with the law, it does not fall within Article 32 of the Tax Collection and Administration Law, "The taxpayer fails to pay taxes within the prescribed time limit." "In the case of ", the provisions of this article "In addition to ordering payment within a time limit, the tax authorities will charge an additional late payment penalty of 0.5% of the overdue tax (annual interest rate: 18.25%) on a daily basis from the date of overdue tax payment".

Therefore, evidence must be provided to the tax authorities to prove that it meets the conditions of acquisition in good faith in order to apply the rule of not paying late fees. (Because there are no clear legal provisions in the tax law, different tax officers have different understandings, which is why you will still have to pay late fees if you prove your innocence.)

2. Re-obtain a legal and valid invoice< /p>

The payee obtains a falsely issued VAT invoice in good faith. If it can obtain a legal and valid special invoice from the invoicing party, it is allowed to deduct the input tax.

Actually, I know that if a lawsuit is filed against the invoicing party to demand compensation, it will be difficult to implement and it will be difficult to obtain actual compensation.

Then, according to the "Administrative Measures for Pre-tax Deduction of Income Tax on Enterprise Asset Losses" (State Administration of Taxation Announcement No. 25, 2011):

1) The actual asset losses of the enterprise shall be Annual declarations and deductions that actually occur and have been treated as losses in accounting;

2) For statutory asset losses, the enterprise must provide evidence and materials to the competent tax authorities to prove that the assets meet the statutory asset loss recognition conditions. And annual declaration deductions that have been treated as losses in accounting

2) At the same time, Article 17 of Chapter 3 of the Measures stipulates that external evidence with legal effect refers to judicial agencies, administrative agencies, and professional and technical appraisals. Legally valid written documents issued by departments and others in accordance with the law related to the loss of assets of the enterprise.

Therefore, the unrecoverable claims of the enterprise can be regarded as asset impairment losses after being confirmed by written documents from judicial authorities. , deducted before corporate income tax.

If an enterprise cannot recover the money due to out-of-control invoices, it can recover at least 25% of the losses through civil litigation procedures and then an enforcement procedure. After declaration by the tax authorities.