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一、案例介绍2016年8月16日,涟钢销售部同事来找我,拿出一张税率为6%的增值税普通发票说:“这是与我方合作的中石油下属的××单位开具的审计费,没有开具增值税专用发票,能不能报账?”我说:“有两个办法解决此事,一是退回重新开具;二是按照《涟钢增值税差额扣点管理办法》进行结算,也就是说您本人需承担6%的税损。”该同事听完后,向我详细介绍了该笔业务的经济背景。他说:“涟钢是中石油的3万家供应商之一,中石油每年需要对供应商进行评审,每年的审计费为1万
First, the case introduction August 16, 2016, Lianyuan Steel sales colleagues came to me, come up with a tax rate of 6% VAT general invoice: ”This is our cooperation with the CNPC subordinate ×× unit Issued audit fees, did not issue a special VAT invoice, can not reimbursement? “I said: ” There are two ways to solve the matter, one is returned to re-issue; the second is in accordance with “Lianyuan steel value difference deduction management approach ”To settle, which means you have to bear 6% tax loss.“ After listening to this colleague, I detailed the economic background of the business. He said: ”Lianyuan Steel is one of PetroChina’s 30,000 suppliers. PetroChina needs to review its suppliers annually, with an annual audit fee of 10,000 yuan