The invoice will be large customer dining expenses "break up the whole into parts" is divided into small invoice or will not be spending according to the provisions of the meal into non meals invoice, once the central eight provisions "of the party and government organs and practise economy against waste regulations", "party and government organs of domestic reception for public affairs management regulations" requirements issued after the fancy, part of the restaurant owner to attract business and a few administrative institutions "on have policy, there is countermeasure" coup fine art. Recently, the situation of special rectification using tax administration deployment catering invoices, will make the behavior of the white in the world, and by the law and discipline punishment.
At the same time, the Tax Administration for the tax authorities at all levels to play an exemplary role in implementing "on practise economy against food waste opinions" provisions, it is strictly prohibited to establish "small exchequer" illegal banquets, prohibited the meals into non meals, is strictly prohibited large meals is divided into small billing, it is strictly prohibited to accept taxpayer banquets, in violation of the provisions will be severely punished in accordance with rules and disciplines.
According to the director of the State Administration of Taxation Inspection Bureau Ma Yimin introduction, the scope of this regulation for the catering industry of 2012 year to 2013 year invoices, use, check key will have meals into non meals, there is no will split into small large dining expenses invoice, the invoice shall be allocated large business is true, there is no false invoices, there is no the illegal behavior such as invoice.
The State Administration of taxation requirement, the taxation organs at all levels should be catering enterprises invoice use of the special rectification work and blow invoice illegal and criminal activities and work, overall planning, the overall advancement. According to the features of food and beverage industry, in-depth analysis of collection data, scientifically determine the inspection object, a comprehensive inspection of catering industry in the use of invoices, and verification by the ticket unit expenses project as "conference fee", "food", "office supplies" and other invoices, found that doubts clues deep check the check, a check in the end. On the existence of serious violations of the tax, traced back to the previous year; found guilty of the crime of the tax revenue, in accordance with the law to the public security organs; found in designated hotels will meals into non meals or will split into small large dining expenses invoice, to the finance department transferred to the clue; actively cooperate with the supervision departments catering invoice information collection and large catering invoice examination work.
In order to effectively reduce the burden on taxpayers, the implementation of "tax for the convenience of spring breeze action", the State Administration of Taxation requires all State Taxation Bureau, Local Taxation Bureau joint deployment of catering enterprises invoice use of the special rectification work carried out inspection of law enforcement, common household. The existence and conscientiously summarize the catering industry characteristics and rules of illegal use of invoices and tax management problems, put forward the countermeasure and suggestion, the establishment of long-term mechanism, plug up loopholes in management, prevent the problem rebound
