Risk 1: if you get the invoice of financial road maintenance fee, you will still deduct the input tax;
Risk 2: The applicable tax rate for issuing VAT invoices is wrong. For car rental (without drivers), the tax rate of tangible movable property rental is 17%, but the tax rate is 6% or the collection rate is 3%;
Risk 3: Ordinary invoices obtained by purchasing vegetables and some fresh meat and eggs exempted from VAT policy from wholesale and retail links are still calculated according to the purchase price and deduction rate 1 1%;
Risk 4: The special VAT invoice obtained by entertaining customers will still deduct the input tax;
Risk 5: the project that applies the simple tax calculation method obtains the special invoice for material value-added tax, and still deducts the input tax;
Risk 6: the assets deducted from the input tax are used for employee welfare, and the input tax has not been transferred out;
Risk 7: real estate leasing, when the rent is collected in advance (the average monthly rent is more than 30 thousand yuan), the value-added tax is not fully calculated and paid;
Risk 8: When issuing VAT invoices for providing construction services, the name of the county (city, district) where the construction services occurred and the name of the project were not indicated in the remarks column.
Risk 9: employees buy air conditioners in dormitories and get special VAT invoices, but still deduct the input tax.
Risk 10: Obtaining special VAT invoices from units (third parties) with no real business dealings will still deduct the input tax.
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