In the first case, you can judge whether the property company has evaded taxes. This property company also only issues receipts when collecting property fees, and does not issue invoices; When the owner asks for an invoice, he is required to pay a certain percentage of tax points, otherwise it will not be issued to the owner; When some owners insist on invoices and refuse to pay the tax points, the property company will invoice the owners, but tell them to bear the taxes. Is this behavior of the property suspected of tax evasion?
According to the provisions of the Measures for the Administration of Invoices, units and individuals that sell goods, provide services and engage in other business activities shall collect money from outside, and the payee shall issue invoices to the payer.
It should be said that invoices and receipts are essentially different. Although they are all receipts and payments, one is an internal voucher and the other is an external voucher, which can play a role in deducting income tax.
1, only issuing receipts without issuing invoices cannot prove that enterprises evade taxes.
In reality, there are many behaviors of only issuing receipts or not issuing receipts and invoices. For example, when we go to a supermarket or a farmer's market to buy things, we seldom ask for invoices or even don't.
Standardization enterprises determine the tax payable not by the invoice amount, but by the amount of goods sold or services provided. Although such enterprises do not issue invoices to owners or consumers, they will pay taxes according to regulations, and there is no problem of tax evasion.
For example, the actual sales of the enterprise is 654.38 million yuan, and the invoiced amount is 30,000 yuan. When an enterprise declares and pays the value-added tax, it is based on 6,543,800 yuan. There is no tax evasion and motive.
2. It is tax evasion to only issue receipts, not invoices, and not truthfully declare taxes.
From the analysis of the above cases, it can be seen that this property company is suspected of tax evasion, that is, when the owner asks for an invoice from the property company, he asks the owner to pay the tax for issuing the invoice, otherwise the invoice will not be issued. There are two problems in this: first, the property fees collected and the receipts issued have not been paid; Second, the owner asks for an invoice, but when the property issues an invoice to the owner, the owner is required to pay the tax point again, which indirectly proves that the property company only pays taxes on the invoiced part.
Therefore, the property company does not pay taxes according to the income obtained from actual operations, and it is indeed suspected of tax evasion.
Most of the owners of residential property companies are individuals, so it is normal to only issue receipts instead of invoices. Here, it is suggested that the owner should ask the property company for an invoice after paying the property fee, which is also an effective evidence for disputes between the two parties in the future.
In short, the property management company only issues receipts after receiving the property fees, and does not issue invoices to the owners. Whether there is a problem of tax evasion depends on the specific situation.
202165438+1October 9th