Urgent! ! ! The total amount of invoices issued exceeds the approved amount, so how much more tax should be paid? Is there any way to reduce it?

If the total amount of invoices issued exceeds the approved amount, the invoiced amount shall be used as the tax basis, and full payment is required. There is no way to reduce it.

Legal analysis

According to the provisions of relevant laws, if the monthly invoiced amount is greater than the value-added tax payable, the tax will be levied based on the invoiced amount as the basis for verifying the regular quota for the next year. If the monthly invoice amount is less than the applicable value-added tax amount, it shall be taxed according to the applicable value-added tax amount. The tax authorities are the competent authorities of invoices, and are responsible for managing and supervising the printing, purchasing, issuing, obtaining, keeping and cancellation of invoices. Units and individuals shall issue, use and obtain invoices in accordance with regulations when buying and selling commodities, providing or receiving business services and engaging in other business activities. Measures for the administration of invoices shall be formulated by the State Council. Special VAT invoices are printed by enterprises designated by the competent tax authorities in the State Council. Other invoices shall be printed by enterprises designated by the State Taxation Bureau and the Local Taxation Bureau of provinces, autonomous regions and municipalities directly under the Central Government in accordance with the provisions of the competent tax authorities of the State Council. No invoice shall be printed without the designation of the tax authorities specified in the preceding paragraph. Enterprises, branches engaged in production and business operations, individual industrial and commercial households and institutions engaged in production and business operations established by enterprises in other places and places (hereinafter referred to as taxpayers engaged in production and business operations) shall, within 30 days from the date of obtaining business licenses, report to the tax authorities for tax registration with relevant documents. The tax authorities shall register the declaration on the day it is received and issue a tax registration certificate. The administrative department for industry and commerce shall regularly notify the tax authorities of the registration and issuance of business licenses. The scope and methods for taxpayers other than those specified in the first paragraph of this article to register tax and withholding agents to register tax withholding shall be stipulated by the State Council.

legal ground

Article 20 The financial accounting system, financial accounting treatment methods and accounting software of taxpayers engaged in production and operation shall be submitted to the tax authorities for the record. Taxpayers and withholding agents whose financial and accounting systems or financial and accounting treatment methods are in conflict with the relevant tax regulations of the financial and tax authorities in the State Council shall calculate the tax payable and withhold and pay taxes in accordance with the relevant tax regulations of the financial and tax authorities in the State Council.