Do you usually issue invoices according to the content on the business license? Have the bosses ever received or issued invoices that were not within the scope of the company's business?
Recent cases After nearly a month of investigation and evidence collection, the Xiegang Branch of the Dongguan Municipal Emergency Management Bureau found out the illegal facts of a hazardous chemicals company operating outside the scope of its jurisdiction, and imposed a confiscation of illegal income of RMB 146,000 and a fine of RMB 146,000. A fine of RMB 110,000 and an administrative penalty of RMB 256,000. During the inspection, law enforcement officers found that the company had no production and storage space and was mainly engaged in the trade of hazardous chemicals. Although the company obtained a hazardous chemicals business license, the business varieties obtained by the company did not include dimethylformamide and acetic acid. Methyl ester, petroleum ether, trimethylbenzene, but still illegally engaged in business activities of related chemicals.
You have no qualifications, but you are still engaged in related business!! This is not acceptable!
This case is relatively special because it belongs to a special industry. But it can sound a warning to other hazardous chemicals business units.
What is beyond-scope operation? The business scope is the business scope on the business license. As the name suggests, beyond-scope operation means beyond the content on the business license.
When an enterprise obtains business income beyond its business scope and the other party asks for an invoice, what should it do? Let’s first take a look at the official authoritative response.
For businesses that are beyond the business scope, as long as the business is genuine, invoices can be issued and are not restricted by the business scope.
How to fill in the business scope? A newly registered company must register the business scope, so how to write the business scope? Since invoicing cannot exceed the business scope, can you write down all the conceivable scopes? ?Please don’t think so! Be clear-headed...
1. If an enterprise operates in multiple industries at the same time, the first item in the business scope shall be regarded as the industry to which the enterprise belongs, and the tax During bureau audits, the indicators selected often refer to industry levels.
2. Collection method When setting the business scope, you must also consider the later tax collection method, because some businesses cannot apply for approved collection. (For example, patent agency, trademark agency)
3. Business scope of branches The business scope of a branch cannot exceed the business scope of the head office because it cannot bear civil liability independently. The business scope of the subsidiary does not need to be within the business scope of the parent company. However, since the parent company and its subsidiaries often provide services to each other, the head office should increase its business scope such as commercial services, and the subsidiaries should increase the business scope of providing services to the head office.
4. Same business scope in the same industry. When preparing the business scope, you may refer to relevant articles, so there will be similar business scopes. But even in the same industry, the business focus of each company is still very different. For example, in mixed sales, the tax rate is determined according to the main business. For the same mixed sales business, corporate tax rates for different main businesses are different. When determining the main business of an enterprise, the business scope should be used as a reference, and everyone should base it on the actual situation. It doesn't matter if business beyond the scope of business occasionally occurs. As long as the business actually occurs, you can issue invoices according to the facts~~ handle it as you should.
Problems with business scope invoicing
1. Invoices with corresponding tax rates cannot be issued in the invoicing system because business outside the business scope occurs and the invoicing system does not have a corresponding tax rate. For example, for a small-scale taxpayer operating catering services, the VAT collection item approved by the tax bureau is catering services, and other contents have not been approved. If the tax bureau has set up a cross-inspection of the tax items and declaration forms, then the enterprise will issue the VAT on its own. 3. For invoices for sales of goods, when declaring, the system may still prompt that the declaration is abnormal and the form cannot be filled out. In this case, you may need to reissue your tax control disk to see if the tax bureau has verified the tax type and product name. However, now the invoicing system basically covers all tax rates and can be issued, but you still have to pay attention to special circumstances.
2. Abnormalities occur in the declaration after the invoice is issued. If the collection items and the declaration form are checked, then even if 3 invoices are issued for the sales of goods, abnormal information may appear during the declaration. For this small problem, just go to the tax bureau for verification~~
3. Tax audit risk As long as it involves tax, there will be more or less audit risk, although there is no clear rule that no issuance beyond the scope of business is allowed. Invoice, but it is a special situation after all, because it will still bring tax risks to the enterprise. Because the current invoicing system requires the selection of product names, tax numbers, etc. based on business content, when the invoicing content is far from the company's main business, it is easy to attract the attention of the tax bureau. If the company does have business beyond its business scope and has to issue such invoices, be sure to keep relevant information for reference, such as contracts, current bills, etc. If the business beyond the scope of business becomes a long-term business, then the business scope of the company must be changed! If you are still worried about the change of business scope, Xiaodangjia Finance and Taxation can help you! You only need to provide basic materials. Xiaodangjia’s finance, taxation and business experts will handle the entire process for you, easily obtaining a new certificate and saving you valuable time!