加油站增值税专用发票管理存在的问题及应对
发布时间：2019-08-10 11:17
【摘要】：正一、加油站增值税专用发票管理存在的问题(一)有货虚开,隐瞒真相1."借开":A单位与B企业存在业务往来和结算事项,A单位要求某加油站将本应开给本单位的发票开给了某增值税一般纳税人企业B,通过借开票,A单位隐匿销售收入或者营业收入,逃避纳税义务。2."多开":A公司购入燃油若干,同时购入烟酒等无法抵扣进项税额的消费品。在A公司的要求下,加油站为其多开这部分金额的专用发票进行抵扣。3."套开":有些企业对管理人员或者业务人
[Abstract]:One, the problems existing in the management of value-added tax invoices for gas stations (1) false opening of goods and concealment of the truth. " Unit A and Enterprise B have business transactions and settlement matters, Unit A requires a gas station to issue invoices that should have been issued to this unit to a VAT general taxpayer enterprise B. by borrowing and issuing tickets, Unit A conceals sales income or operating income and evades tax obligations. 2. " Open more: a company buys a number of fuel, at the same time buy tobacco and alcohol and other consumer goods that can not deduct the input tax. At the request of Company A, the gas station deducts the special invoice for this part of the amount. 3. "set up": some enterprises treat managers or business people
【作者单位】： 山东省兖州市国家税务局;
【分类号】：F812.42;F426.22
本文编号：2525193
[Abstract]:One, the problems existing in the management of value-added tax invoices for gas stations (1) false opening of goods and concealment of the truth. " Unit A and Enterprise B have business transactions and settlement matters, Unit A requires a gas station to issue invoices that should have been issued to this unit to a VAT general taxpayer enterprise B. by borrowing and issuing tickets, Unit A conceals sales income or operating income and evades tax obligations. 2. " Open more: a company buys a number of fuel, at the same time buy tobacco and alcohol and other consumer goods that can not deduct the input tax. At the request of Company A, the gas station deducts the special invoice for this part of the amount. 3. "set up": some enterprises treat managers or business people
【作者单位】： 山东省兖州市国家税务局;
【分类号】：F812.42;F426.22
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