1. Enterprises with abnormal invoicing scale. That is, enterprises that have opened more than a certain amount (such as exceeding the standard of ordinary taxpayers) after the reform of the camp, especially those whose business scale has obviously exceeded before the reform of the camp.
2. Enterprises with abnormal self-invoiced amount. In other words, the original long-term local tax declaration is zero or an abnormal enterprise. After the "camp reform", the sales volume changed abnormally, and the invoice amount was huge in a short time.
3. Enterprises that accept abnormal invoice amount. That is, enterprises that accept invoices to open a certain standard.
4 on behalf of colleges and universities, talent service companies, investment companies, various technical service departments and other enterprises with a huge amount of "labor dispatch fees" and exceeding the standard of general taxpayers of value-added tax.
5. Real estate enterprises with abnormal income-cost ratio. That is, the proportion of cost to income is greater than that of real estate enterprises in the same industry.
6. Hotels (restaurants) where the proportion of accommodation and catering obviously exceeds the same period or the occupancy rate is obviously abnormal.
7. Insurance companies that accept abnormal invoice amounts.
8. "VAT reform" enterprises related to the import and export project invoices issued by the General Administration on 20 16 and the fake case source enterprises.
(two) according to the provisions of the inspection of key inspection objects of invoices.
1. Enterprises that sell commodities, labor services, services, intangible assets or real estate and refuse to issue invoices for various reasons.
2. The enterprise requires the buyer to provide additional certificates and vouchers in violation of regulations, which makes it difficult to issue invoices.
3. There are wrong invoicing behaviors such as changing commodity names at will.
4. For enterprises that issue electronic VAT invoices, the buyer asks for paper invoices on the spot, but fails to provide them as required.