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时下一些不法之徒虚开增值税发票的手法虽然隐蔽,但并非天衣无缝,总会露出蛛丝马迹。首先从取得增值税发票企业的财务处理上看,往往有如下特征:1、虚拟购货,签订假合同或根本没有采购合同;2.没有入库单或制造假入库单,且没有相关的收发货运单据;3.进、销、存账目记载混乱,对应关系不清;4.在应付账款上长期挂账不付款,或资金来源不明;5.从银行对账单上看,资金空转现象较为明显,货款打出后又转回;6.与客户往来关系单一,除“采购”“付款”外,无任何其他往来;7.与某个客户在采购时间上相对固定和集中,资金进出频繁;8.采购地区相对集中。根据以上疑点,可到当地工商部门再进一步追查其业务往来单位,若存在下述情况,迹象则更加明显:1、供应商大多是个体私营者且经营期限并不长,在这
Nowadays some criminals fool the VAT invoice tactics, although concealed, but not perfect and always revealed clues. First of all, from the business of obtaining value-added tax invoices business point of view, often have the following characteristics: 1, virtual purchase, signing false contracts or no procurement contract; 2 no storage or manufacturing warehouse receipts, and there is no relevant 4. Receipt and dispatch of shipping documents; 3. Into, sales, deposit accounts record confusion, the corresponding relationship is unclear; 4. On the accounts payable long-term accounts do not pay, or sources of funds unknown; 5. From the bank statement point of view, Obviously, the money back after the play; 6 and a single customer relations, in addition to “procurement ” “payment ”, without any other contacts; 7 and a customer in the procurement time is relatively fixed and concentrated, Funds come and go frequently; 8. Procurement areas are relatively concentrated. Based on the above suspicion, you can go to the local business sector further tracing its business units, if the following conditions, the signs are more obvious: 1, most of the suppliers are self-employed and the operating period is not long, in this