Two days ago, I met a customer, and the non-metallic expansion joint sold more than 800,000 yuan. The invoice name map wrote "expansion joint" to save trouble. As a result, the other party's finance denied it, saying that the code was not correct, and all the input deductions for the whole year were stuck. Finally, it took half a month to toss, and seven or eight red-letter invoices were issued back and forth before it was finished. This kind of thing is not uncommon in our business. Non-metal expansion joint invoicing, it looks simple, the pit is all in the details.
Don't rush to invoice first, find out if you are selling "non-metallic expansion joints"
Although they all have "expansion joints" in their names, the invoicing logic of non-metal and metal is completely different. Non-metallic expansion joints (fabric fiber expansion joints) are mainly made of silicone cloth, fluororubber and glass fiber. They are commonly used in low-temperature and low-pressure pipelines such as flue gas and dust, and are very different from metal corrugated expansion joints in material and use.
When invoicing, the product name must be written "non-metallic expansion joint" or "non-metallic compensator". Don't write "expansion joint" directly to save trouble. The classification codes in the tax system are different, and it is very troublesome to check later. And guess what? Some people think that "compensator" and "expansion joint" are the same thing-yes, they are indeed common in spoken language, but just choose one of the two on the invoice, and don't come up with a name such as "non-metallic corrugated expansion joint" that doesn't rely on both sides.
How to choose a tax classification code? This is a high incidence area of invoicing rollover
Many people choose "other rubber products" or "metal products" casually, which is wrong. Non-metallic expansion joints should be classified as "other unspecified goods" or the corresponding non-metallic product code should be selected according to the actual material.
Log in to the invoicing system and search for "non-metallic expansion joint", and then select when you see the matching code. When you are not sure, call 12366 to ask, which is much less worry-free than changing the scarlet invoice afterwards. Because some people choose the wrong code, there are many cases of input tax transfer and late payment fees. Listen to advice, don't gamble your luck with coding.
The pit of tax rates is bigger
If the non-metallic expansion joint is sold as an equipment accessory, it is fine for the general taxpayer to issue a special VAT invoice of 13%. However, some enterprises regard it as a part of "construction and installation services", such as contracting labor and materials to install smoke baffle doors for customers, which may involve a 9% construction service tax rate.
Even more troublesome is the case of mixed sales-taxed at the main business tax rate. Therefore, when signing the contract, it should be clear: is it a simple sale of goods, or an engineering service with installation? This directly determines how many points you open your ticket. The contract is not clearly signed, and you can't tell when the tax audit comes.
Do not leave blank in the invoice remarks column
Many companies sell non-metallic expansion joints for supporting transformation of power plants and cement plants, and customers often ask to note the project name and address. According to regulations, the construction service invoice must write the project information in the remarks column.
If you are driving a "non-metallic expansion joint* cargo", but the actual use is a certain project, it is best to note it clearly. Otherwise, the customer's finance can't be deducted when it is taken back, or the tax bureau will not recognize it, and in the end, you will still fight back and forth.
There are also specifications and models. The models of rectangular non-metallic expansion joints and non-metallic expansion joints for circular pipes are very different, so they must be written according to the actual models. Don't fill in "non-standard" generally. A "non-standard" fool up, and when the customer argues with you, you can't even come up with evidence.
Small places such as unit, quantity and unit price are the most prone to moths
Some non-metallic expansion joints are sold by "sets", and some are quoted by "square meters"-especially rectangular non-metallic expansion joints, which are usually priced according to the section size. When invoicing, the unit must be consistent with the contract. For example, if the contract says "1 set", the invoice cannot be issued "1".
In addition, the unit price should not be confused with the price including tax and the price without tax. The total amount is right, but the unit price is wrong at first glance. If the customer reconciles, the invoice will have to be voided and reopened. Once you make this kind of low-level mistake, your clients will question your professionalism.
Check the product information before invoicing
There are two product classifications in this site: "Non-metallic expansion joint (fabric fiber expansion joint)" and "Rectangular non-metallic expansion joint". Whichever name is used on the quotation sheet and technical agreement, the invoice will follow.
Don't invent new names on invoices, such as "flexible expansion joint" or "cloth compensator"-unless it is explicitly stated in the contract. The tax bureau checks that the invoice flow, contract flow and logistics are consistent. If your product name is not consistent, it can easily be identified as false. When you really encounter a special model that you are not sure of, you would rather confirm it with the customer first than drive it by your feeling.
After all, when it comes to issuing a ticket, they would rather be three points slower than a second. When a ticket is opened wrong, it takes not only time to get in, but also the trust of the customer.