执业每一课 | 涉税专业服务对象及定义

Core Viewpoint - The article emphasizes the importance of declaring unbilled income in accordance with the tax regulations in China, highlighting the obligations and potential risks associated with non-compliance. Group 1: Tax Declaration Requirements - According to the "Interim Regulations on Value-Added Tax of the People's Republic of China," the tax obligation arises on the day the taxable sales occur, regardless of whether an invoice is issued or not [10]. - Taxpayers must accurately declare all sales income, including both billed and unbilled income, to determine eligibility for tax exemptions [14]. Group 2: Risks of Non-Compliance - Non-compliance with tax declaration can lead to severe penalties, including fines ranging from 50% to five times the amount of unpaid taxes, and potential criminal charges for tax evasion [11][12]. - Such actions can also result in a downgrade of the taxpayer's credit rating, affecting their ability to obtain invoices, participate in bidding, and apply for financing or subsidies [12]. Group 3: Small-Scale Taxpayer Guidelines - Small-scale taxpayers whose quarterly sales do not exceed 300,000 yuan are exempt from value-added tax and should report their sales accordingly [15]. - If quarterly sales exceed 300,000 yuan, they must fill out the appropriate sections of the tax declaration form to report taxable sales [18]. Group 4: Handling Unbilled Income - When issuing invoices for previously unbilled income that has already been declared and taxed, taxpayers should adjust their sales figures in the corresponding sections of the tax declaration form [19][21]. - For other tax types, there are no special rules for declaring unbilled income; taxpayers must follow the established guidelines for each tax type [24][25].