注意：税务检查风暴来临，企业如何应对最近的查补税？

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                    <p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 16px; line-height: 1.75em; box-sizing: border-box !important; word-wrap: break-word !important; background-color: rgb(255, 255, 255);"><span style="max-width: 100%; font-family: 微软雅黑; font-size: 15px; color: rgb(0, 0, 0); box-sizing: border-box !important; word-wrap: break-word !important;">近期全国税务机关开展的打击虚开增值税发票、虚假海关缴款 书等抵扣凭证，打击骗取出口退税的“双打”运动，力度空前，成果显著。以制造业为主的东莞，成为“虚开增值税发票”危害的重灾区，数千家企业，特别是大量中小企业“进项发票”都出了问题。</span></p><p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 16px; line-height: 1.75em; box-sizing: border-box !important; word-wrap: break-word !important; background-color: rgb(255, 255, 255);"><span style="max-width: 100%; font-family: 微软雅黑; font-size: 15px; color: rgb(0, 0, 0); box-sizing: border-box !important; word-wrap: break-word !important;"><br style="max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;"  /></span></p><p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 16px; line-height: 1.75em; box-sizing: border-box !important; word-wrap: break-word !important; background-color: rgb(255, 255, 255);"><span style="max-width: 100%; font-family: 微软雅黑; font-size: 15px; color: rgb(255, 0, 0); box-sizing: border-box !important; word-wrap: break-word !important;"><strong style="max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;">总局税务稽查系统这次核查的还只是2014-2016年度的发票，还没有向以前年度追查。</strong></span><span style="max-width: 100%; font-family: 微软雅黑; font-size: 15px; color: rgb(0, 0, 0); box-sizing: border-box !important; word-wrap: break-word !important;">出了问题，最轻的处罚是企业将“问题发票”对应的进项税金转出，补缴该笔增值税及滞纳金；如果被认定为“恶意取得虚开发票”，还要处以0.5-5倍罚款；金额特别大的，将移交司法机关处以刑罚。 进项发票风险问题，我们长期地提醒客户注意，但效果有限。</span></p><p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 16px; line-height: 1.75em; box-sizing: border-box !important; word-wrap: break-word !important; background-color: rgb(255, 255, 255);"><span style="max-width: 100%; font-family: 微软雅黑; font-size: 15px; color: rgb(0, 0, 0); box-sizing: border-box !important; word-wrap: break-word !important;">&nbsp;</span></p><p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 16px; line-height: 1.75em; box-sizing: border-box !important; word-wrap: break-word !important; background-color: rgb(255, 255, 255);"><span style="max-width: 100%; font-family: 微软雅黑; font-size: 15px; color: rgb(227, 108, 9); box-sizing: border-box !important; word-wrap: break-word !important;"><strong style="max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;"><span style="max-width: 100%; font-size: 18px; box-sizing: border-box !important; word-wrap: break-word !important;">再次提醒：千万不能再接受虚开的增值税发票（买票）抵扣，也不能虚开增值税发票（卖票）赚钱。&nbsp;</span></strong></span></p><p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 16px; line-height: 1.75em; box-sizing: border-box !important; word-wrap: break-word !important; background-color: rgb(255, 255, 255);"><strong style="max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;"><span style="max-width: 100%; color: rgb(0, 0, 0); font-family: 微软雅黑; font-size: 18px; box-sizing: border-box !important; word-wrap: break-word !important;"><br style="max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;"  /></span></strong></p><p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 16px; line-height: 1.75em; box-sizing: border-box !important; word-wrap: break-word !important; background-color: rgb(255, 255, 255);"><span style="max-width: 100%; color: rgb(0, 112, 192); box-sizing: border-box !important; word-wrap: break-word !important;"><strong style="max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;"><span style="max-width: 100%; font-family: 微软雅黑; font-size: 15px; box-sizing: border-box !important; word-wrap: break-word !important;">大部分企业接受虚开增值税发票包括3种情形：</span></strong></span></p><p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 16px; line-height: 1.75em; box-sizing: border-box !important; word-wrap: break-word !important; background-color: rgb(255, 255, 255);"><span style="max-width: 100%; font-family: 微软雅黑; font-size: 15px; color: rgb(0, 112, 192); box-sizing: border-box !important; word-wrap: break-word !important;">1、 向甲方购物，通过甲方介绍或者同意甲方的安排，接受乙方开具的发票；（接受第三方开票）</span></p><p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 16px; line-height: 1.75em; box-sizing: border-box !important; word-wrap: break-word !important; background-color: rgb(255, 255, 255);"><span style="max-width: 100%; font-family: 微软雅黑; font-size: 15px; color: rgb(0, 112, 192); box-sizing: border-box !important; word-wrap: break-word !important;">2、 购买甲商品，开具乙商品的发票；（改变商品名称开票）</span></p><p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 16px; line-height: 1.75em; box-sizing: border-box !important; word-wrap: break-word !important; background-color: rgb(255, 255, 255);"><span style="max-width: 100%; font-family: 微软雅黑; font-size: 15px; color: rgb(0, 112, 192); box-sizing: border-box !important; word-wrap: break-word !important;">3、 没有购物，直接买发票。（完全虚开发票）。</span></p><p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 16px; line-height: 1.75em; box-sizing: border-box !important; word-wrap: break-word !important; background-color: rgb(255, 255, 255);"><span style="max-width: 100%; font-family: 微软雅黑; font-size: 15px; color: rgb(0, 0, 0); box-sizing: border-box !important; word-wrap: break-word !important;"><br style="max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;"  /></span></p><p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 16px; line-height: 1.75em; box-sizing: border-box !important; word-wrap: break-word !important; background-color: rgb(255, 255, 255);"><strong style="max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;"><span style="max-width: 100%; font-family: 微软雅黑; font-size: 15px; color: rgb(0, 0, 0); box-sizing: border-box !important; word-wrap: break-word !important;">上述3种情形，都是接受“虚开增值税发票”。</span></strong><span style="max-width: 100%; font-family: 微软雅黑; font-size: 15px; color: rgb(0, 0, 0); box-sizing: border-box !important; word-wrap: break-word !important;">&nbsp;</span></p><p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 16px; line-height: 1.75em; box-sizing: border-box !important; word-wrap: break-word !important; background-color: rgb(255, 255, 255);"><span style="max-width: 100%; font-family: 微软雅黑; font-size: 15px; color: rgb(0, 0, 0); box-sizing: border-box !important; word-wrap: break-word !important;"><br style="max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;"  /></span></p><p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 16px; line-height: 1.75em; box-sizing: border-box !important; word-wrap: break-word !important; background-color: rgb(255, 255, 255);"><span style="max-width: 100%; font-family: 微软雅黑; font-size: 15px; color: rgb(0, 0, 0); box-sizing: border-box !important; word-wrap: break-word !important;">税务机关除经常性的进项认证、抵扣比对发现异常情况会进行检<span style="max-width: 100%; line-height: 25.6px; box-sizing: border-box !important; word-wrap: break-word !important;">查外，总局“金税三期”风控系统对开票企业开票情况、受票企业进项抵扣情况进行自动筛查，能够比对贸易公司“进项品名”与“销项品名”是否一致，开票与抵扣是否正常，与企业实际生产经营能力是否配比，开票金额增长是否异常，金额波动是否异常，等等。发现异常，就下发“黑名单”通知当地税局检查、核实。</span></span></p><p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 16px; line-height: 1.75em; box-sizing: border-box !important; word-wrap: break-word !important; background-color: rgb(255, 255, 255);"><span style="max-width: 100%; line-height: 25.6px; font-family: 微软雅黑; font-size: 15px; color: rgb(0, 0, 0); box-sizing: border-box !important; word-wrap: break-word !important;"><br style="max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;"  /></span></p><p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 16px; line-height: 1.75em; box-sizing: border-box !important; word-wrap: break-word !important; background-color: rgb(255, 255, 255);"><span style="max-width: 100%; line-height: 25.6px; font-family: 微软雅黑; font-size: 15px; color: rgb(0, 0, 0); box-sizing: border-box !important; word-wrap: break-word !important;">千万不要相信“开票公司”讲的“发票认证通过抵扣了就没有问 题”的鬼话，那些专门卖票的企业，开票不可能正常，他们向你开票，也向其他人开票，他们靠“开票量”赚钱，他们迟早都会被税务稽查系统筛查出来，被税务机关盯上。</span></p><p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 16px; line-height: 1.75em; box-sizing: border-box !important; word-wrap: break-word !important; background-color: rgb(255, 255, 255);"><span style="max-width: 100%; line-height: 25.6px; font-family: 微软雅黑; font-size: 15px; color: rgb(0, 0, 0); box-sizing: border-box !important; word-wrap: break-word !important;"><br style="max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;"  /></span></p><p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 16px; line-height: 1.75em; box-sizing: border-box !important; word-wrap: break-word !important; background-color: rgb(255, 255, 255);"><span style="max-width: 100%; line-height: 25.6px; font-family: 微软雅黑; font-size: 15px; color: rgb(0, 0, 0); box-sizing: border-box !important; word-wrap: break-word !important;">另外，开票公司的抵扣链条一旦出现问题，他们会立马“卷款走人”，当月开具的发票就不申报，必然东窗事发，所有买过他的发票的企业都会 “带出来了”。最终，买票企业往往是“赔了夫人又折兵”。</span></p><p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 16px; line-height: 1.75em; box-sizing: border-box !important; word-wrap: break-word !important; background-color: rgb(255, 255, 255);"><span style="max-width: 100%; line-height: 25.6px; font-family: 微软雅黑; font-size: 15px; color: rgb(0, 0, 0); box-sizing: border-box !important; word-wrap: break-word !important;"><br style="max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;"  /></span></p><p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 16px; line-height: 1.75em; box-sizing: border-box !important; word-wrap: break-word !important; background-color: rgb(255, 255, 255);"><span style="max-width: 100%; font-family: 微软雅黑; font-size: 15px; color: rgb(0, 0, 0); box-sizing: border-box !important; word-wrap: break-word !important;"><strong style="max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;"><span style="max-width: 100%; color: rgb(123, 12, 0); line-height: 25.6px; font-size: 20px; box-sizing: border-box !important; word-wrap: break-word !important;">再次提醒各位，从现在起，不再接受虚开的增值税发票（买票）抵扣 ，宁可增值税税负高点，也不能去买进项抵扣。 不接受虚开的增值税发票，关键在企业负责人，但风险控制与防范的“窗口”需要前移，要设置在采购环节。</span></strong></span></p><p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 16px; line-height: 1.75em; box-sizing: border-box !important; word-wrap: break-word !important; background-color: rgb(255, 255, 255);"><span style="max-width: 100%; font-family: 微软雅黑; font-size: 15px; color: rgb(0, 0, 0); box-sizing: border-box !important; word-wrap: break-word !important;"><strong style="max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;"><span style="max-width: 100%; color: rgb(123, 12, 0); line-height: 25.6px; font-size: 20px; box-sizing: border-box !important; word-wrap: break-word !important;"><br style="max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;"  /></span></strong></span></p><p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 16px; line-height: 1.75em; box-sizing: border-box !important; word-wrap: break-word !important; background-color: rgb(255, 255, 255);"><span style="max-width: 100%; font-family: 微软雅黑; font-size: 15px; color: rgb(0, 0, 0); box-sizing: border-box !important; word-wrap: break-word !important;"><strong style="max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;"><span style="max-width: 100%; color: rgb(123, 12, 0); line-height: 25.6px; font-size: 20px; box-sizing: border-box !important; word-wrap: break-word !important;">签订采购合同时就需要审核供货商的增值税开票资质，在采购合同中明确供应商增值税发票的法律与风险责任，<span style="max-width: 100%; line-height: 25.6px; color: rgb(255, 0, 0); box-sizing: border-box !important; word-wrap: break-word !important;">仅仅靠财务部门是无法控制风险的</span>。</span></strong></span></p><p style="line-height: 1.75em;"><span style="max-width: 100%; font-family: 微软雅黑; font-size: 15px; color: rgb(0, 0, 0); box-sizing: border-box !important; word-wrap: break-word !important;"><strong style="max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;"><span style="max-width: 100%; color: rgb(123, 12, 0); line-height: 25.6px; font-size: 20px; box-sizing: border-box !important; word-wrap: break-word !important;"><br  /></span></strong></span></p><p style="text-indent: 0em; max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); line-height: 1.75em; box-sizing: border-box !important; word-wrap: break-word !important; background-color: rgb(255, 255, 255);"><span style="max-width: 100%; font-family: Arial, Verdana, sans-serif; font-size: 14px; line-height: 24px; box-sizing: border-box !important; word-wrap: break-word !important; background-color: rgb(249, 249, 249);">广州市设备维修有限公司</span></p><p style="text-indent: 0em; max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 12px; font-family: Arial, Verdana, sans-serif; line-height: 1.75em; box-sizing: border-box !important; word-wrap: break-word !important; background-color: rgb(255, 255, 255);"><span style="max-width: 100%; font-size: 14px; box-sizing: border-box !important; word-wrap: break-word !important;">地址：广州市天河区银利街银利茶叶博览中心E栋4楼E4030室 &nbsp;&nbsp;</span><span style="font-size: 14px; line-height: 1.75em;">&nbsp; &nbsp;&nbsp;</span></p><p style="text-indent: 0em; max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 12px; font-family: Arial, Verdana, sans-serif; line-height: 1.75em; box-sizing: border-box !important; word-wrap: break-word !important; background-color: rgb(255, 255, 255);"><span style="font-size: 14px; 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background-color: rgb(255, 255, 255);"><img data-ratio="1" data-type="jpeg" data-w="120" width="auto" src="http://mmbiz.qpic.cn/mmbiz/dx3KibwtDhvfCZvZq5PcthnDKlnnq3AalhbichW77J3B70osicTickklZybNKUZqc44DZ0oaWaHm2p0TaA9478icwPg/640?wx_fmt=jpeg" style="box-sizing: border-box !important; word-wrap: break-word !important; width: auto !important; visibility: visible !important;"  /></p><p style="text-indent: 0em; max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 12px; font-family: Arial, Verdana, sans-serif; line-height: 1.75em; box-sizing: border-box !important; word-wrap: break-word !important; background-color: rgb(255, 255, 255);"><span style="max-width: 100%; font-size: 14px; box-sizing: border-box !important; word-wrap: break-word !important;">维修咨询：QQ: &nbsp;712638 404</span></p><p style="text-indent: 0em; max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 12px; font-family: Arial, Verdana, sans-serif; line-height: 1.75em; box-sizing: border-box !important; word-wrap: break-word !important; background-color: rgb(255, 255, 255);"><span style="max-width: 100%; font-size: 14px; box-sizing: border-box !important; word-wrap: break-word !important;">设备咨询: &nbsp; QQ: &nbsp;712638 405</span></p><p style="text-indent: 0em; max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 12px; font-family: Arial, Verdana, sans-serif; line-height: 1.75em; box-sizing: border-box !important; word-wrap: break-word !important; background-color: rgb(255, 255, 255);"><span style="max-width: 100%; font-size: 14px; box-sizing: border-box !important; word-wrap: break-word !important;">软件咨询：QQ: 712638 406</span></p><p style="text-indent: 0em; max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 12px; font-family: Arial, Verdana, sans-serif; line-height: 1.75em; box-sizing: border-box !important; word-wrap: break-word !important; background-color: rgb(255, 255, 255);"><span style="max-width: 100%; font-size: 14px; box-sizing: border-box !important; word-wrap: break-word !important;">配件咨询：QQ: &nbsp; 712638 407</span></p><p style="text-indent: 0em; max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 12px; font-family: Arial, Verdana, sans-serif; line-height: 1.75em; box-sizing: border-box !important; word-wrap: break-word !important; background-color: rgb(255, 255, 255);"><span style="max-width: 100%; font-size: 14px; box-sizing: border-box !important; word-wrap: break-word !important;">交流Q群：1106 11074</span></p><p style="text-indent: 0em; max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 12px; font-family: Arial, Verdana, sans-serif; line-height: 1.75em; box-sizing: border-box !important; word-wrap: break-word !important; background-color: rgb(255, 255, 255);"><span style="max-width: 100%; font-size: 14px; box-sizing: border-box !important; word-wrap: break-word !important;">网址：http://www.yiliaoshebeiweixiu.com</span></p><p style="text-indent: 0em; max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); font-size: 12px; font-family: Arial, Verdana, sans-serif; line-height: 1.75em; box-sizing: border-box !important; word-wrap: break-word !important; background-color: rgb(255, 255, 255);"><span style="max-width: 100%; font-size: 14px; box-sizing: border-box !important; word-wrap: break-word !important;">电子邮箱：service@yiliaoshebeiweixiu.com</span></p><p><span style="max-width: 100%; font-size: 14px; box-sizing: border-box !important; word-wrap: break-word !important;"><br  /></span></p><p><br  /></p>