企业发票管理实务
—税局监管与企业健康自查
本期价值要点：
“以票控税”是中国税务特色，由此也使得发票检查成为税务稽查的重点。2013年通过发票检查，税局差补收入138亿。介于此，了解税局的态度，加强企业发票管理成为合理控制税务风险的重要途径。
—了解税局的监管方法与发票稽查要点：明晰税局发票检查的态度，相关制度和审核重点
—进一步完善企业发票管理体系：梳理企业发票自查的考量要点和处理方法
—预防控制发票管理风险：分享交流企业发票管理和风险防范经验
同行的困惑：
—收款方不配合开具发票时，企业如何代开发票，e.g.个人为公司提供劳务但不配合开具发票时，企业应该如何处理?
—如何通过设计信息化系统来管理开具和收到的发票，如：确定何时开具发票，发票金额?
—跨省交易时，对方税局不配合开具本地税局需要的红字发票，企业夹在中间十分为难.
—企业如何辨别和处理偏远地区开具的一些假发票
—收货方与发票上付款方不一致时，增值税发票如何抵扣？
嘉宾的方法&工具
图文并茂：通过归纳总结相关政策并结合发票样张示例，帮助企业同行掌握发票管理要点
自查清单：通过罗列企业自我检查时需要的注意事项，以建立良好的发票管理体系
分享嘉宾
谢学焘 协同共享企业联合创始人 副总裁
在税务领域从业已经超过19年。曾经在宁波税务系统任职6年时间，曾任宁波大榭开发区财政税务局税政处副处长兼开发区团工委副书记。在BP工作的十年间，他曾经历任BP中国税务顾问、BP北美税务顾问、BP韩国执行税务总监、BP中国区税务总监等职。2010年3月离开BP税务团队后参与创办协同共享企业服务(上海)股份有限公司，目前一直负责F-Council的运营和客户服务以及财税管理研究院的工作。
议程安排
13:00 签到
13:30 税局发票稽查与对企业发票管理的监管（税局态度与相关制度，审核重点等）
— 2014年稽查形势对企业发票管理的影响与近期发票稽查案例回顾
— 增值税专用发票管理规定和审核重点 (票样、审核要点、抵扣要点，丢失处理等)
— 运输发票管理和审核重点（发票种类、业务真实性判定、形式审核）
— 发票的真伪鉴别（伪造假发票的鉴别方法，变造假发票的鉴别方法）
— 发票的税前扣除（合法性要求，企业常见问题，税前扣除凭证的管理与确定）
14:45 茶歇
15:00 企业发票自查的考量要点及相应处理办法
此环节将引用专家精选企业发票自查清单模板作为参考
—发票管理文化
—发票领取与存放体制
—发票开具与使用
—发票涉税风险的规避（红字发票、发票重开、与实质不符、个人劳务等情况）
16:00小组讨论：企业发票管理风险经验交流与防范建议
此环节将组织参会嘉宾按行业进行分组交流发票管理经验，并邀请企业代表发言及演讲嘉宾点评，帮助大家进一步了解行业内发票管理难题与处理经验
—发票日常管理经验交流与建议
—内控管理的提升：发票信息化管理经验交流
16:30 互动答疑
17:00 活动结束
KEY VALUE OF THE EVENT
It’s one of China’s features to take charge of tax by invoice, making invoice examination an indispensable session. In 2013, Chinese tax authorities got extra13.8 billion income after a series of tax inspection. Therefore, it’s necessary to know the attitude of tax agent and enhance companies’ the invoice management.
—Learning more about agent’s supervision method and key inspecting aspects: Get to know agent’s attitude, related regulations, key auditing points
—To enhance invoice management system: List key criterions and method for self-examination
—To control and avoid risk in invoice management: Share experience on how to control and avoid risk involved in invoice management
PROFESSIONALS’ DILEMMA
—How should the enterprise deal with the matter when the receiver is not willing to provide invoice, e.g. How to deal with the matter when a person who supplies service to the company is not able to issue invoice?
—How to manage the invoice received and issued via well designed information system, e.g. How to settle the issuing date and amount?
—When doing business across provinces, the company didn’t get the scarlet letter invoice from clients, while the local agent needs it.
—How to identify and deal with the fake invoice, especially those from remote regions?
—How to manage the value-added tax deduction if the consignee is not the payer in the invoice?
METHODS & TOOLS
Illustrated Explanation: To make it easier for attendees to get the key points of invoice management by combining summarized regulations with fresh case of invoice management
Checklist: To build a perfect invoice management system by listing key notes for self-examination
SPEAKER
Hally Xie Co-Founder of F-Council VP
Hally Xie has 19 years tax professional experience in corporate tax compliance, corporate tax planning, governmental tax lobbying, tax laws research and internal corporate tax control. Hally worked for Chinese tax authority for 6 years and spent 10 years in BP Group Tax Function as a corporate in-house Tax leader posted in BP China and BP South Korea/BP North America. Hally personally has sound tax relationship and wide tax network relationship both in Beijing level and Local level. Hally left BP in 2010 and joined the F-Council since then.
EVENT SCDULE
13:00 Sign In
13:30 Tax Authorities’ Invoice Inspection and Supervision on Companies’ Invoice Management
—The impact of serious inspection environment on enterprises, to study the case of agent’s recent inspection
—How to manage the value-added invoice and to find out the key auditing points (Tickets, key auditing points, key deduction points, solutions for lost invoices)
—How to manage transport invoice and to find out key auditing aspects (to list kinds of invoice, to check validity of business, to show forms of auditing)
—Identifying the true invoice from the fakes
—Deduction before tax (Validity, FAQ, managing the evidence for deduction)
14:45 Tea Break
15:00 Companies’ Key Considerations and Methods to Deal with the Self-Examination for Invoice
In this session, self-examination list of eminent companies will be shared for reference.
—Culture of invoice management
—System for invoice acquirement and storage
—Issuing and using a invoice
—To avoid risks involved in invoice tax(scarlet letter invoice, reissuing invoice etc. )
16:00 Group Discussion: Experience and Suggestions to Reduce Risk during Invoice Management
In this session, attendees will be grouped by industry to share their management experience; representatives will also be invited to make comments in order to help to get to understand the difficulties and experience.
—Experience and suggestions for daily management of invoice
—Improving internal control management system: To share experience on invoice information management system
16:30 Q&A
17:00 End of Event
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