The McDonald's receipt is marked with "Please scan the code to issue the invoice within 48 hours", and the validity period given on the receipt of Yong 'antang Pharmacy is within 30 days. The official seal of Beijing Guangkaiyuan Gas Station stamped on the bill of charges is marked with "Please issue the invoice within 3 months"? The reporter randomly asked a middle-aged consumer to open his wallet in the street. Among the bills he presented, except for one restaurant, the invoice validity period was displayed as "permanent validity", and all other small tickets were set with the invoice validity period.
Regarding the fact that enterprises set the validity period of invoices privately, the relevant person in charge of the Goods and Services Tax Department of the Municipal Taxation Bureau said that this so-called "validity period" is generally an "earth policy" formulated by enterprises to facilitate the accounting and tax payment of their own income.
However, the "Measures for the Administration of Invoices in People's Republic of China (PRC)" stipulates that when units and individuals sell goods, provide services and engage in other business activities, and collect money from outside, the payee shall issue invoices to the payer; All units and individuals engaged in production and business activities shall also ask for invoices from the payee when purchasing goods, receiving services and paying other business expenses. In other words, enterprises should take the initiative to issue invoices to payers after conducting business and collecting money. The person in charge also revealed that even if the invoice was not issued at that time, consumers could make up the invoice at any time afterwards. Even the last year's transactions can be invoiced.
In order to prevent enterprises from refusing to issue invoices, the Measures for the Administration of Invoices in People's Republic of China (PRC) also specifically stipulates that those who fail to issue invoices shall be ordered by the tax authorities to make corrections and may be fined up to 654.38 million yuan.
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"The financial system of large and medium-sized enterprises like McDonald's is relatively sound, and many of them have set the' validity period' of invoicing to facilitate their financial accounting work." The person in charge said.
At the same time, for some small enterprises, income will not enter the financial account without invoicing, and the purpose of tax evasion can be achieved by reducing turnover. For example, he said that in restaurants and entertainment places where individual consumers have weak awareness of using tickets, merchants often refuse to issue invoices or "exchange" invoices with small gifts. In order to break this deadlock, our city has launched a prize invoice at present, trying to improve the crux of the low ticket utilization rate in the invoice management chain through social coordination and make up for the shortcomings in invoice supervision.
1. The special VAT invoice is valid for 180 days. Adjust the deduction period of tax deduction vouchers such as special VAT invoices from 90 days to 180 days.
2. Ordinary invoice is valid for 6 months. The use period for taxpayers to receive and purchase ordinary invoices is 6 months. Ordinary VAT invoices with a service life of more than 6 months need to go through the old inspection procedures with the competent national tax authorities.
Legal basis: "Measures for the Administration of Invoices in People's Republic of China (PRC)" Article 33 When the tax authorities need to transfer the issued invoices out for inspection, they shall issue invoices to the inspected units and individuals in exchange for tickets. The invoice exchange voucher has the same effect as the invoice for transfer-out inspection. Units and individuals that have been transferred out to check invoices shall not refuse to accept them. When the tax authorities need to transfer blank invoices for inspection, they shall issue receipts; If there is no problem after investigation, it shall be returned in time.