Illegal Facts Your company paid water and electricity charges on behalf of the construction enterprise from January 2018 to December 2020, including 1019360.47 yuan of prepaid electricity charges, which were used for verification, declaration and deduction after obtaining the special VAT invoice issued by State Grid Zhejiang Lanxi Power Supply Co., Ltd.
According to the provisions of Article 64 of the Law of the People’s Republic of China on the Administration of Tax Collection (Order No.
In December 2020, the company issued an invoice to Zhejiang * * * Construction Group Co., Ltd.
for the prepaid electricity charges, and then wrote off the above invoice in red in 2021, The VAT on the part of electricity prepaid is less.
49 of the President of the People’s Republic of China), it is recognized as fabricating false tax basis and fined 10000 yuan.
The prepaid water fee is 280550.88 yuan, and the water fee for resale has not been invoiced or declared for tax.
After inquiring the company’s financial officer Jiao * * *, it was learned that the water and electricity charges paid by the company were deducted from the project settlement of the other party and were not included in the cost, and the water and electricity charges offset against the project funds were not treated as sales.
The VAT output tax of 130483.97 yuan should be increased for the electricity prepaid by the company, See the table for details: S/N deduction type The applicable tax rate of the un invoiced amount of the tax period should be adjusted to increase the output tax 1 Electric charge July 2018 138560.0316% 19111.732 Electric charge September 2018 128221.4716% 17685.723 Electric charge October 2018 25489.4416% 3515.784 Electric charge November 2018 27821.5416% 3837.455 Electric charge December 2018 36557.6816% 5042.446 Electric charge January 2019 45155.4616% 6228.347 Electric charge February 2019 14211.4216% 1960.28 Electric charge March 2019 28395.4616% 396 6.629 Electricity Fee April 2019 40296.613% 4635.8910 Electricity fee May 2019 [www.shuihu.com: incomplete official information] Case source: shuihu.com welcomes you to recommend articles to your family and friends, and you are welcome to pay attention to the official account, and not miss every article shared by: ruoting content editor: ruoting art editor: ruoting official account introduction: focusing on the sharing of financial and tax knowledge..
Click the blue letter above to pay attention to our type of illegal act * * * Real Estate (Lanxi) Co., Ltd.
suspected of other illegal cases.
