Virtual currency recharge invoice
"I think it's unreasonable for Tencent to pay less than 100 yuan to consumers online banking without issuing invoices." Li Li, a lawyer from Zhejiang Yufeng law firm, believes that Tencent is the seller of QQ coin purchased online
Tencent must issue a legal and valid invoice. Tencent company for small consumption is not enough, not timely invoice behavior, obviously in violation of the relevant provisions of the "tax collection management law"
when units and indivials sell goods, provide services and engage in other business activities, and collect money for external business, the payee shall issue an invoice to the payer; Under special circumstances, the payer shall issue the invoice Such as the purchase of waste materials and agricultural and sideline procts)
means that all units and indivials engaged in proction and business activities should ask the payee to obtain invoices when they purchase goods, receive services and pay for other business activities. At the same time, the party who obtains the invoice shall be prohibited from changing the name and amount of the proct
enterprise income tax law
... Article 8 the reasonable expenses actually incurred by an enterprise in connection with the income obtained, including costs, expenses, taxes, losses and other expenses, are allowed to be dected when calculating the taxable income< Article 22 the invoice shall be issued in accordance with the time limit, sequence and column specified in the measures for the administration of invoices, and all copies shall be truthfully issued at one time and stamped with the special seal for invoice
Any unit or indivial shall not issue false invoices as follows:
(1) issue invoices for others or for themselves that are inconsistent with the actual business situation
(2) let others issue invoices for themselves that are inconsistent with the actual business situation
(3) introce others to issue invoices that are inconsistent with the actual business situation< Article 63 A taxpayer who forges, alters, conceals or destroys account books or accounting vouchers without authorization, or overstates expenditure or fails to list or understates income in account books, or refuses to apply for tax returns after being notified by tax authorities, or makes false tax returns, or fails to pay or understay tax payable, is tax evasion. If a taxpayer evades tax, the tax authorities shall recover the tax that he fails to pay or underpays and the overe fine, and impose a fine of not less than 50% but not more than five times the amount of tax that he fails to pay or underpays; If a crime is constituted, criminal responsibility shall be investigated according to law
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please refer to.
Online games purchase virtual currency can require invoice
According to the law of the people's Republic of China on the protection of consumers' rights and interests, Article 22 when providing goods or services, business operators shall issue invoices and other purchase certificates or service documents to consumers in accordance with relevant state regulations or commercial practices; Where a consumer demands a purchase certificate or service receipt such as an invoice, the business operator must issue it Article 40 when purchasing or using a commodity, a consumer whose legitimate rights and interests are damaged may claim compensation from the seller. After the seller has made compensation, if the responsibility belongs to the procer or other sellers who provide the goods to the seller, the Seller shall have the right to recover the compensation from the procer or other sellers The law of the people's Republic of China on the administration of tax collection stipulates that Article 56 taxpayers and withholding agents must accept the tax inspection concted by the tax authorities according to law, truthfully reflect the situation, provide relevant information, and shall not refuse or conceal Article 57 When concting tax inspection in accordance with the law, the tax authorities shall have the right to investigate the situation of taxpayers, withholding agents and other parties concerned with paying taxes or withholding or collecting and remitting taxes from the relevant units and indivials, and the relevant units and indivials shall have the obligation to provide the tax authorities with relevant information and supporting materials