True gold fears no fire! Let's just see if you have any of these
I. Veracity of business activities
Accounting.I heard the tax authorities are coming to inspect! I'm a little concerned as we just take the invoices issued and count the income?
Boss. Don't worry! I heard that the tax authorities are "controlling taxes by invoices", so what's wrong with invoicing and making income! We all know the economy is bad, it's normal to lose money! Besides, you're so good at accounting that your costs and expenses are perfectly proportional to your income, they won't be able to find out!
For the record: does your business truly reflect the full range of operating activities and is there an off-the-books portion of your business!
A: The tripartite information sources under the big data platform can restore your historical business activities, thus proving the authenticity of the declaration (e.g. utility energy consumption data provided, government procurement data, bank flow list, etc.).
B: Regional peer-to-peer business comparisons will get you nowhere, and you can't guarantee that all of your peers are doing false accounting, as long as one is true, then sorry!
C: With the sharing of tax-related information between the state and local taxes, you can't guarantee that all your filing data is logically tight. (If you inflate your salary base, is the personal income reported and paid as required? (whether social security contributions are paid as required, etc.)
D: Of course we have other ways, only you can't think of, not we can't do. (Don't think we have a solution just because you put in a few meters, but we won't tell you! Come if you're brave enough! )
II. Truthfulness of costing
Accounting. Some of the income is made at a slight profit or flat sales, which does not match the actual profit, in case it is found out, don't we have to make up a lot?
Boss. No fear! When you come to be an accountant, I'll teach you the cost-to-income ratio formula, so you don't have to worry too much if you do what I tell you to do. Plus we can explain that the market causes the price of the product to drop and they hear it!
Solemnly tell you: income cost ratio, non-exceptional cases of small profit, flat, low gross margin or upside down will be included in the evaluation focus.
A: You can't guarantee that your upstream and downstream companies will always be "on the same page" with you; at the same time, the logistics and capital flow information will make you invisible.
B: Regional and citywide quotes have been "common" under big data. Whether your claim of a decrease in product prices due to the market is "justifiable", "justifiable" and "justifiable".
C: If there is an "inversion", do you make a declaration (or special declaration) to the tax authorities for pre-tax deduction of asset losses, if not, no pre-tax deduction is allowed.
III. Compliance of deduction vouchers
Accounting. Boss, we are deducting vouchers with white slips, fake invoices, invoices related to personal consumption, and vouchers not related to business activities, what should we do?
Boss. Fear not! Too many vouchers to look at during an inspection? Even if you can see it, just adjust it, it won't make up much anyway! Besides, we may not be chosen. Soldiers will come and go!
For the record, according to Article 64 of the Enamel on Tax Collection and Administration of the People's Republic of China, "If a taxpayer or withholding agent fabricates a false basis for tax calculation, the tax authorities shall order rectification within a certain period of time and impose a fine of not more than 50,000 yuan ------"
A: No pre-tax deduction is allowed if you book with white slips, fake invoices, personal invoices or vouchers that are not related to business activities.
B: If you fabricate false cost costs, will inevitably lead to an imbalance with your income expense ratio, through the corresponding formula, your income authenticity to play a big question mark!
C: If you make artificial adjustments to your expenses (e.g. items that should have been charged to current business hospitality are subsumed in their ground breakdown, such as office expenses, etc.) once discovered, the tax authorities will check the authenticity of your expenses across the board.
D: If a false invoice is used in bad faith, it is also subject to penalties by the tax authorities.
IV Whether tax adjustments are made as required
Boss. Accountant, we're making a real loss. We're not afraid of the tax authorities coming after us!
Accounting. But boss, we haven't made any tax adjustments in the last few years and I don't know if the tax authorities recognize them!
For the record, the basis of income tax is not the accounting profit, but the balance after tax adjustment based on the accounting profit, referred to as "taxable income".
In contrast, a loss in the Enterprise Income Tax Law is the amount by which an enterprise's total income for each tax year is less than zero after deducting non-taxable income, tax-exempt income and various deductions in accordance with the Enterprise Income Tax Law.
Therefore, real loss-making enterprises should also make tax adjustments as required, as failure to do so will result in more "losses" being made up when profits are made up for losses in subsequent years, resulting in less income tax being paid. In addition, there is a huge difference between the accounting system and the tax law. Normally, if an enterprise follows the accounting system, there are more tax adjustment items in the annual remittance, but the actual situation is unadjusted or incomplete adjustment, so you should not blame the tax authorities for including you in the assessment focus.
V Whether related transactions follow the principle of independent transactions
Accounting. Boss, we now have a tax exempt company and a taxable company that have not accounted for their costs separately, resulting in a large loss for the taxable company, I'm a bit scared ------
Boss. This ------
Zheng tells you: according to the relevant provisions of taxation, business transactions between an enterprise and its affiliated enterprises shall be charged or paid in accordance with the business transactions between independent enterprises; if the business transactions between independent enterprises are not charged or paid in accordance with the business transactions between independent enterprises, and the amount of its taxable income or income is reduced, the taxation authority has the right to make reasonable adjustments.
So have you done any of the following.
A: Do you make the required and truthful declaration of affiliation (including the declaration of affiliation and related transactions)?
B: Are you taking advantage of the affiliation to artificially adjust revenues, costs, and expenses between affiliated companies to take advantage of tax rate differences or tax incentives between different companies to pay less income tax?
C: If you are guilty of any of the above acts and profit shifting, congratulations, you will be subject to tax assessment and tax audit, but also to "special" treatment: "special tax adjustment" (commonly known as anti-avoidance investigation).
in summary ...
Again. Taxpayers with the above mentioned behaviors are requested to go to the tax authorities for supplementary declaration as soon as possible, don't take a chance, once the tax authorities take the initiative to intervene, you will lose the opportunity to self-investigate and make up the declaration, and at the same time bear the consequences of credit rating decline, if the circumstances are serious, we will directly transfer to the inspection department for handling.
Misrepresentation of losses for corporate income tax purposes is the largest risk of all tax types and the most overlooked risk that Of course, there is a lot more that I haven't discussed in detail (e.g., mixing personal expenses with company expenses, "borrowing" between businesses and individuals, financial expenses not being adjusted as required, etc.). So back taxes are not the goal, improving tax compliance is the core.
Source: Integrated from Daily Accounting Practice, Ergo Tax, Beijing State Tax
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