发票开具问题常见的十个误区

Core Viewpoint - The article clarifies common misconceptions regarding tax obligations related to invoicing and emphasizes that tax liabilities exist regardless of whether invoices are issued or not [5][7]. Group 1: Misconceptions about Invoicing and Taxation - Misconception 1: Not issuing an invoice means no tax is owed. Tax must be declared and paid if taxable activities occur, regardless of invoice issuance [5]. - Misconception 2: Issuing an invoice always requires tax payment. Certain exemptions apply, allowing for the issuance of regular invoices without tax liability [7]. - Misconception 3: Invoice amounts can be adjusted based on customer requests. Altering invoice amounts is illegal and can lead to criminal charges [9]. - Misconception 4: Taxpayers can issue invoices beyond their business scope. Invoices can be issued for real transactions regardless of the business license's scope [13]. Group 2: Special Cases and Regulations - Small-scale taxpayers can issue special invoices since February 1, 2020, with some exceptions [17]. - Small-scale taxpayers with monthly sales not exceeding 100,000 yuan (quarterly 300,000 yuan) cannot issue special invoices if they opt for tax exemption [18][19].