混凝土生产企业通常从个人手中采购砂石等原材料,因此极易存在无票列支成本的情况。大连市国家税务局第四稽查局在对某混凝土生产企业进行税务检查时,发现该公司每次采购砂石等原料时未及时做结算取得发票并做估价入库处理,在采购数量达到一定规模时才取得发票。该公司将上述原材料已全部投入生产且于年末结转成本并税前扣除,但仍未取得合法有效凭证,造成少缴税款七万余元。 Concrete manufacturers often buy raw materials such as sand and gravel from individuals, making it extremely vulnerable to out-of-pocket expenses. Dalian Fourth State Taxation Bureau of the Fourth Inspection Bureau in a concrete manufacturing enterprises for tax inspection and found that the company every time purchasing materials such as gravel and other raw materials did not make timely settlement invoices and valuation of warehousing in the procurement volume reached a certain scale When you get the invoice. The company put all the above raw materials into production and carried forward the cost and deducted before tax at the end of the year. However, the company still has not obtained legal valid certificates, resulting in less tax payment of more than 70,000 yuan.