税局发票稽查监管与企业发票健康自查(广州站)

F-council发票系列活动终于降临广州！如果各位F-council会员经常浏览我们F-council网站，可能各位细心的广州会员会发现F-council举办过一系列的发票管理相关活动，无论是线上还是线下，无论是北京，天津，还是苏州，上海，F-council的发票管理活动一直是F-council会员最喜欢也是F-council最热门的活动主题之一。而这次，经过广州不少会员的一致要求，F-council将在新年的第一个月，为各位广州会员奉上一场精心准备的企业发票管理的饕餮盛宴

注：如果各位会员有其他任何发票管理相关问题，可以在会前一周提前联系F-council，发送发票相关问题至客服邮箱，我们会请speaker提前做好准备，为各位答疑

本期价值要点：

l 新“发票管理办法”基本规定解析

l 企业发票风险主要存在问题分析

l 企业发票自查清单分享

l 企业发票实务问题解答

同行的困惑：

l 丢失的增值税进项发票,对方提供了发票复印件并加盖了发票章,但是没有提供<丢失增值税专用发票已报税证明单>,可以抵扣并入账吗?

l 如果海关的进口增值税单遗失了，该如何补办？税务机关要求海关出具证明，海关要求税务机关出具证明，双方都不愿出具遇到这类问题该如何处理？

l 销售折让是不是和销售退回一样只要开具红字发票冲减收入即可?还是说销售折让和销售退回处理不同？分别有怎样的处理？

l 我公司2013年7月开出的营业税发票，现发生折让，请问发票如何处理？

l 在某些特定场合，无法租到正规的车辆，对方只能提供一些长途客运公司提供的手撕定额发票，请问该类发票是否可以税前抵扣？

l 我司今年3月向某客户开出一张增值税专用发票，发票一直放在客户业务部门处，因为一些原因，项目刚刚通过验收，现在客户财务部门拿到发票发现已经超过180天，不能抵扣，请问能否申请增值税专用发票延期抵扣

l 我司购买一汽车用于生产经营，但认证发票时扫描不通过，税局说发票上“身份证号码/组织机构代码”栏填写组织机构代码证号无法通过认证去抵扣，请问有这样的规定吗？

l 我公司为房地产开发企业(是纯地税业户)，与香港设计公司签订了一份设计合同，并注明不含税，本次需支付金额为人民币69000元，对方已开具了香港发票，我公司需要代香港公司在本地国税部门申请开具发票吗？如何办理？

嘉宾的方法&工具

F-council发票管理系列活动内容浓缩在86页PPT中，结合企业实际提出问题，通过内容分享及答疑方式为企业提供针对发票问题的“满汉全席”；我们更将引用F-council发票管理资深讲师精选的企业发票自查清单模板做参考，详细分析模板中发票的领取存放，开具使用，取得和保管几个步骤，和各位会员共同探讨适用于各位企业自身的发票自查体系，帮助您及时避免涉税风险

分享嘉宾

谢学焘，Hally， 协同共享企业联合创始人，协同共享副总裁

在税务领域从业已经超过20年。曾经在宁波税务系统任职6年时间，曾任宁波大榭开发区财政税务局税政处副处长兼开发区团工委书记。在BP工作十年，他曾经历任BP中国税务顾问，BP北美税务顾问，BP韩国执行税务总监，BP中国区税务总监等职。2010年3月离开BP税务团队后参与协同共享企业服务(上海)股份有限公司，目前一直负责F-council的运营和客户服务以及财税管理研究院的工作。Hally老师也是F-council发票管理系列活动的资深专业讲师，丰富的经验使得他十分了解企业财务针对于发票管理具体问题在哪里，通过生动有趣的回答帮助企业更好的解决发票管理相关问题。

企业观察员
华生电机集团  cathy
中外运-敦豪国际航空快件有限公司(广州分部) 黄经理

议程安排

13:00-13:30 签到

13:30 -14:00 2014年度税务稽查形式(发票相关)   

l 税局稽查发票相关情况，案例，重点打击方面，举措

l 稽查形势对企业发票管理的影响与近期发票稽查案例回顾

l 2014年新版增值税专用发票，普通发票票样分享

14:00-15:00 票据合法性及完整性的税收风险防范

l 企业发票风险主要存在问题(白条，收据，第三方发票，假发票，国，地税发票混淆等)

l 合法有效凭据的判断原则(票据是否能税前扣除，讨论关于员工食堂的“白条”等相关问题)

l 具体扣除凭证的确定(取本地票还是外地票？地税票还是国税票？)

l 购买虚假发票在企业所得税税前扣除的问题(业务真实，发票虚假问题如何处理？)

l 发票真伪的鉴别(真假发票票样)

15:00-15:15 茶歇

15:15-16:00 企业发票问题健康检查清单解析

l 发票领取与存放

l 发票开具与使用

l 发票的取得与保管

16:00-17:00 会员企业发票管理相关问题答疑

17:00 活动结束

F - Council invoice series activity came to Guangzhou! If you F - council members often browse our F - council website, could you careful, Guangzhou members will find F - council held a series of activities related to invoice management whether online or offline, in Beijing, Tianjin, Suzhou, Shanghai, F - council of invoice management activity was the most like, F - council member and is one of the most popular activity theme, F - council. This time, after Guangzhou many members unanimously, F - council will be held in the first months of the New Year, for every member of Guangzhou in a gluttonous feast prepared invoice management.

Note: if members have any other issues related to invoice management, can in a week in advance before the meeting, contact F - council, send invoice related issues to the customer service email address, we will, speaker, please get ready for the answer for you

Key Point

l Analytical new measures on invoice management "" basic rules

l Enterprises invoice analysis risk main existing problems

l Enterprises invoice check list to share

l Enterprises invoice practical problem solving

Peer confuse

l Lost the input VAT invoices, the other chapter provide copy of invoice and stamp the invoice, but did not provide < special invoices for value-added tax has lost tax certificate >, can touch buckle and enter an item in an account?

l If the customs import VAT sheet is lost, how should fill do? Tax authorities to ask the customs issues a certificate, customs require tax authorities to issue a certificate, issued by both sides are reluctant to meet this kind of problem. What should I do?

l Like sales discount sales return can be written off as long as the scarlet letter invoice issued income? Or said sales allowances and sales return to handle different? How to deal with respectively?

l In certain occasions, unable to rent to regular vehicles, each other can only provide some long-distance passenger transportation company hand tore quota invoice, whether can the invoice deductions, please?

l A medical company hires invoice payable or employee name is a company? Many hospitals could not start a company; employee name up medical invoice can be reimbursed?

l If our company make out an invoice to A company, but B company payment, whether it is feasible, whether can points designed votes and handle?

l Lost invoices in 180 days whether can deal with red ticket? If not, whether to have other solutions?

Speaker’s methods & tools

F - council invoice management series activities concentrated in the 86 - page PPT, in combination with the practical question of enterprise, through content sharing and answering questions for the enterprise to provide the "Chinese banquet" in dealing with the invoice; We will refer to the F - council for invoice management senior lecturer select enterprise self checking list template for your reference, detailed analysis of the template invoice for deposit, issue, obtain and keep a few steps, and is suitable for members to discuss each enterprise's own invoice self checking system, help you avoid tax-related risks in a timely manner.

Speaker

Hally Xie Co-Founder of F-council VP

Hally has more than 20 years in the field of taxation. Once the tax system in Ningbo for 6 years, a former Ningbo Daxie development zone fiscal revenue tax office, deputy director of the secretary of the communist and development zone. In BP work for ten years, he had had the BP China tax advisers, BP's North American tax advisers, BP Korea performing tax director, director of BP in China tax and so on. In March 2010 after leaving the BP tax team to participate in collaborative sharing enterprise services (Shanghai) co., LTD., at present, has been responsible for F - council operations and customer service and work with the institute of fiscal and taxation management.

Agenda

13:00-13:30 Sign

13:30-14:00 2014 annual tax inspection form (invoice)

l Tax bureau audit invoice related situation, case, target, measures

l Audit invoice management of the enterprise's influence and the recent situation invoice audit case review

l In 2014, the new special invoices for value-added tax, normal invoice sample to share

14:00-15:00 Instrument legitimacy and the integrity of the tax risk prevention

l Risk main existing problems of enterprise invoice (white, receipt, the third party invoice, false invoices, countries, land tax invoice confusion, etc.)

l Legal and valid credentials of the judgment rules (notes whether can deductions, discuss about the staff canteen related problems such as "white")

l Buy fake invoices deducted before duty of enterprise income tax problem (business true, false problem how to deal with the invoice?

l The invoice of authenticity identification (true or false invoice sample)

15:00-15:15 Tea Break

15:15-16:00 Corporate invoice problem parsing health check list

l invoice receiving and storage

l invoices issued with use

l invoice acquisition and storage

16:00-17:00 Member enterprise invoice management related Q&A

17:00 End

关联资料

l F-Council以往举办关于发票相关的活动

企业税务健康检查——发票管理

企业税务健康检查——发票管理(第二场)

企业发票检查——发票管理相关问题解析