Of course, the biggest risk is to hide income. For example, the recent tax cases and tax refund cases among online celebrities are the red line caused by private households collecting money, not invoicing or invoicing less.
Revenue risk is not only based on the invoice amount. Referring to the horizontal sales ratio of the industry to which the enterprise belongs and other related indicators (such as public utilities, inventory, cash flow, etc.), it is easy to infer that the enterprise has undeclared billing income that should be declared. ).
The risk of unbilled income is concentrated in enterprises that sell goods or provide services with a large number of retail activities, and industries with relatively high risks are concentrated in catering enterprises, e-commerce and other industries to C. The smaller the enterprise scale, the higher the proportion. Because most of the sales partners are individuals, consumers rarely ask for invoices, and sellers often don't take the initiative to invoice.
As an enterprise's worry about confirming income without invoice, it may come from the fact that the enterprise has confirmed to declare income without invoice, and if consumers ask for invoices from the enterprise again, it will involve the problem of repeated declaration.
Because in this case, if the negative income is filled in the declaration system, the background of the supervision system will be locked and need to be explained and unlocked, which will increase the trouble of the enterprise.
In order to avoid this situation, it is usually the first time to stipulate the invoice issuing time in the contract, and the second time to reasonably estimate the time period for goods to be returned and returned according to the business attributes, and to confirm the revenue recognition time required by tax as accurately as possible.
In the financial statements, the accounts received in advance or other accounts payable are getting bigger and bigger, and the related risks should also be considered.