Misconception 1: If the scale is small, one cannot apply for general taxpayer status

Small-scale enterprises are not equivalent to 'small-scale taxpayers' in terms of taxation. According to relevant regulations, even if the sales volume does not reach the prescribed standard, as long as two conditions are met: a sound accounting system and a fixed business location, after application, one can obtain the status of a general taxpayer and also issue value-added tax special invoices on their own.

However, one point should be particularly noted: Article 33 of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value-Added Tax stipulates that, except as otherwise provided by the State Taxation Administration, once a taxpayer is recognized as a general taxpayer, it shall not be converted to a small-scale taxpayer.

Misconception 2: If there is business, declare; if not, do not declare

Some taxpayers believe that they need to file a tax return when they have business, but do not need to file if they have no business or do not reach the tax threshold. In fact, it's not like that! Timely and truthful declaration is the main basis for taxpayers to fulfill their tax obligations and assume legal responsibilities. It is also the primary source of tax administration information for tax authorities and helps them understand taxpayers' economic activities and grasp and analyze changes in tax sources.

Note: If a taxpayer fails to file a tax return, the tax authority may impose a fine of up to 10,000 yuan on the taxpayer in accordance with the Tax Collection and Administration Law.

Misconception 3: Tax filing is simply declaring and paying taxes, and it is done on a monthly or quarterly basis

Previously, we often had a misunderstanding that tax filing was just about submitting declaration forms and paying taxes. In fact, that's not the case.

Tax filing involves submitting the data of invoices issued by tax control devices or non-tax control electronic devices. It is a mandatory operation every month! Those who fail to submit on time may be fined up to 10,000 yuan in accordance with Article 35 of the 'Invoice Administration Measures of the People's Republic of China'.

It is particularly important to note that tax filing must be done every month!

Misconception Four: Getting an invoice is free. If you lose it, just go and get it again

There is no processing fee for obtaining invoices from the tax authorities, but a fine will be imposed if an invoice is lost.

Article 29 of the 'Measures for the Administration of Invoices of the People's Republic of China' stipulates that the stubs of issued invoices and invoice registers shall be kept for five years. After the expiration of the preservation period, it shall be destroyed after being inspected by the tax authority. Otherwise, in serious cases, a fine of up to 30,000 yuan will be imposed.

If the invoice is accidentally lost, a written report should be made to the tax authority on the day of discovery and a notice should be published in the newspaper declaring it invalid to strive for lenient punishment.

Misconception 5: Tax to be paid? Then buy some fake invoices to offset

The issuance of invoices should be based on the occurrence of genuine business transactions. If no genuine business transactions have occurred, never purchase input invoices for deduction.

At present, the 'Golden Tax III System' of the State Taxation Bureau is highly functional. It comprehensively collects, verifies and compares electronic invoice ledgers. No invoice can be overlooked. The amount of tax offset in the first place has to be paid back, along with late payment penalties and fines. In serious cases, it may be transferred to the public security authorities for criminal responsibility. Therefore, it is not worth it.