Answer: If an enterprise fails to obtain an input invoice, it is actually a pre-tax deduction of enterprise income tax without vouchers, and the input tax amount shall not be deducted from 3% of the value-added tax. That is, 3% of the income from the sale of goods, services and services is declared and taxed according to law, and the quarterly income does not exceed 90,000. Therefore, this input invoice is still very important, and corporate income tax can be paid less or not.

The only difference with small-scale taxpayers is that legal input can be deducted from invoices and the output tax of value-added tax can be deducted. Without an input invoice, enterprise income tax and value-added tax are not allowed.

There is no processing measure for entering tickets.

There is no universal law that is universally applicable. Enterprises must tailor their plans according to their actual conditions to reduce the impact of not investing. Specifically, it can include several important steps:

(1) Sort out the items without input tickets.

As mentioned above, there are no tickets for purchasing materials, employee travel or labor costs. Make statistics according to the key order of missing tickets.

(2) Formulate relevant policies and take measures.

In view of the lack of tickets, relevant measures were taken to formulate relevant policies.

For example, because of the supplier. Then consider whether you can change suppliers or renegotiate the invoicing price with existing suppliers. Under special circumstances, suppliers can be rearranged.

If it is because of employees, strict policies and regulations must be formulated, and reimbursement without tickets is not allowed. In order not to affect the enthusiasm of employees on business trips, some supporting measures are needed, such as what special circumstances may be without invoices, how to deal with them, and relevant regulations are needed.

(3) Special arrangements shall be made for special matters.

For example, in some enterprises, customers need to go through relevant procedures to send back invoices. In other words, there are many workers in the enterprise who are unwilling to invoice because of the high cost of invoicing, so we should make good personnel arrangements, whether to become our own employees or invoice in the form of outsourcing.

In some important cases, enterprises may also make their own changes, such as the conversion between small-scale taxpayers and ordinary taxpayers, extending or shortening the supply chain, etc.

Generally speaking, enterprises should take different targeted measures according to specific conditions, and cannot copy them mechanically. In addition, no matter what method is adopted, the cost must be calculated in advance. Tax saving is important, but the principle of comprehensive cost-benefit should also be considered. The above is the answer to how small and micro enterprises do accounts without input invoices. For more exciting financial content, you are welcome to continue to pay attention to this website.