Since the full implementation of the camp reform, many financial personnel have not learned and understood the tax policy in place, resulting in great tax risks in tax payment. Mande Enterprise Service summarizes the top 11 tax-related risks that enterprises are most likely to ignore after the reform of the camp, hoping to help you.

risk 1: if you get the financial road toll invoice, you will still deduct the input tax;

risk 2: the applicable tax rate is wrong when issuing VAT invoices. For example, car rental (without drivers) is subject to the tangible movable property rental tax rate of 17%, but the tax rate is 6% or the collection rate is 3%;

risk 3: the input tax is still calculated according to the purchase price and the deduction rate of 11% for the ordinary invoices obtained by purchasing vegetables and some fresh meat and eggs from the wholesale and retail sectors;

risk 4: the input tax will still be deducted from the special VAT invoice obtained by entertaining customers;

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 whose input tax has been deducted are used for employee welfare, and the input tax has not been transferred out;

risk 7: for real estate leasing, the value-added tax is not fully calculated and paid when the advance rent is obtained (the average monthly rent is more than 31,111 yuan);

risk 8: when issuing a value-added tax invoice 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: if the air conditioner is purchased in the staff dormitory, and the special VAT invoice is obtained, the input tax will still be deducted.

risk 11: if you get a special VAT invoice from a company (third party) that has no real business transaction, the input tax will still be deducted.

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