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最近,我们在武汉市国税局武昌分局办税服务厅看到,某纳税单位申报抵扣的24份运输发票,票面抵扣金额为150487元。办税服务厅的税务人员经过检查论证,对其中的11份(均为外地开出的发票,占所查运输发票总数的46％)产生怀疑,抵扣金额为51454元。 此前,武昌国税分局组织人员抽查了88户增值税一般纳税人申报抵扣的2265份汽车运输发票,发现有“问题”的运输发票811份,占所抽查总数的35.8％,涉及运费金额140.5万元。这里所说的有问题的运输发票,是指运输发票的印制规格、票面印刷质量和字迹都不符合国家税务总局关于发票印制的规格要求。
Recently, we have seen in the Tax Service Office of Wuchang Branch of the State Administration of Taxation in Wuhan City that a tax unit has declared a total of 24 shipping invoices with a deductible amount of 150,487 yuan. The tax officials of the Tax Service Office, after examination and verification, were suspicious of 11 of them (all out of field invoices accounting for 46% of the total number of transport invoices inspected), with a deduction amount of 51454 yuan. Earlier, the Wuchang Branch of the National Tax Branch staff spot checks 88 VAT general taxpayer to declare a deduction of 2265 copies of motor transport invoices found “” issue of 811 copies of the transport invoices, accounting for 35.8% of the total number of checks involving the amount of freight 1.4 million yuan. The questionable transport invoice mentioned here refers to the printing specifications of the transportation invoice, and neither the quality nor the handwriting of the parcel printing meets the specifications of the State Administration of Taxation on the printing of invoices.