What are the risks of working in accounting now? A few days after I started looking for a job, I discovered that the company was now under tax audit. Last month, I was fined a lot. There were several

Tax audit, check income! Check the cost! Check the invoice!

After the merger of state and local taxes in 2018, tax agencies have also undergone major reforms. Currently, county-level tax inspection bureaus have been abolished and 729 cross-regional inspection bureaus have been established. Starting this year, the local inspection bureau’s tax inspection spot inspection ratio for taxpayers and withholding agents will increase from 1.5 in 2018 to 2.5, an increase of one percentage point. I don’t know how many companies will be inspected.

At the beginning of 2019, tax bureaus from all regions went to the General Administration to participate in business training. In addition to covering the third phase of the golden tax system, tax audit was also the focus! How will the tax audit be carried out? How should we deal with finances? Then read on

Tax audit, check your income! Check the cost! Check the invoice!

On July 5, 2018, Kent Catalytic Materials Co., Ltd. issued an announcement stating that its wholly-owned subsidiary Jiangxi Kent Chemical Co., Ltd. closed on July 3, 2018 and July 4, 2018 respectively. Go to the "Notification of Tax Administrative Punishment Matters" (Ji City National Tax Administration (2018) No. 8) and the "Tax Treatment Decision" (Ji City National Tax Administration (2018) No. 15) issued by the Inspection Bureau of the Ji'an City State Taxation Bureau, Jiangxi Province No.) two documents, confirming corporate illegal activities include:

1. Income issues

Through product sales price comparison, it was found that the transaction prices of some of the company's products were obviously low and unjustified Reason: The difference between 18-crown ether-6 and triphenylethyl phosphorus bromide in 2011 was 574,193.68 yuan; the difference between tetramethylammonium chloride and triphenylethyl phosphorus bromide in 2015 was 570,087.82 yuan. The cumulative difference amount is 1,144,281.50 yuan, and the value-added tax and corporate income tax payable are 194,527.85 yuan and 286,070.37 yuan respectively.

2. Cost issues

The subsidiary's 2011 salary payable account was 5,013,120.00 yuan, of which 27,794,700 yuan was paid to Yongxin staff, 714,500.00 yuan was paid to sales and related personnel, and 714,500.00 yuan was paid to field staff. Staff salary is 1519150.00 yuan. The inspection revealed that 1,211,400.00 yuan of wages paid to field staff were listed in the accounts without signature records, transfer vouchers or valid receipts for payment. For wages with no valid basis for payment, which are multiple-column wages of RMB 1,211,400.00, corporate income tax of RMB 302,850.00 should be paid back.

3. Invoice issues

The subsidiary purchased a batch of used equipment from the Xianju used equipment market in Zhejiang in 2011, with the help of the Shiqiao Branch of the Yongxin County State Taxation Bureau. , issued 14 special value-added tax invoices in the name of Shiqiao Huihuang Home Appliances, with an invoice amount of 1,250,582.52 yuan, a tax rate of 3, and a tax amount of 37,517.48 yuan. The input tax was fully deducted, and the equipment has been depreciated by 1,007,012.32 yuan, which should be The additional value-added tax paid was 37,517.48 yuan and the corporate income tax was 251,753.08 yuan.

From 2011 to 2012, the subsidiary obtained unified invoices for the cargo transportation industry issued by different transportation units such as Ji'an Yonghe Chengxin Auto Transport Co., Ltd., and the freight was paid to individuals such as Xu Alin and Zhou Tieming. The cumulative amount 1910, 894.50 yuan, which is an act of failure to obtain invoices in accordance with regulations, and a value-added tax of 133,762.62 yuan and a corporate income tax of 477,723.63 yuan should be paid.

4. Conclusion on handling and punishment

The details of supplementary value-added tax are as follows: 171,280.10 yuan in December 2011, 194,527.85 yuan in December 2012, and the total value-added tax payable from 2011 to 2012 is 365,807.95 yuan ;

The details of the corporate income tax supplement are as follows: 698,151.49 yuan in 2011, 477,723.63 yuan in 2012, and 142,521.96 yuan in 2015. The total corporate income tax payable in the three years is 1318,397.08 yuan.

A late payment fee of RMB 1,684,205.03 will be levied as required.

As for the penalty decision for falsely listing wages, it is proposed to impose an administrative penalty of 50 yuan in back taxes of 302,850.00 yuan and an administrative fine of 151,425.00 yuan.

In the era of "tax control with invoices", in addition to revenue and expenditure and invoice issues, what new tax risks will companies face? How to deal with it?

These tax risks will increase sharply in 2019

1. False invoices will be liquidated

Taxation has created a large database of the latest tax classification codes and taxpayer identification numbers. With the data monitoring mechanism, this year more companies may be identified for falsely issuing invoices due to historical debts!

2. High-income personal tax will face strict control

With the official implementation of the new personal tax law in 2019, China will participate in the exchange of tax-related information, high wages, multiple channels, and multiple types of income. Will face strict investigation!

3. Equity transfer tax policies are facing changes

The tax avoidance policies of partnership funds that were so popular across China may need to be cleaned up or even corrected. Because at present, the individual income tax on equity transfer has been clarified, and there are deviations in the implementation in some places, which must be cleaned up and corrected!

4. There will be great progress in taxing new businesses

There is no business in China that is outside the scope of tax supervision! At present, there is no place outside the law for tax supervision!

If you don’t want to be “taken care of” by the tax in 2019,

Financial people must learn to self-examine and protect themselves!

As the saying goes: Be careful to sail a ship that lasts forever. Only by truly regulating daily business behavior can we avoid being "invited to tea"!

1. Failure to file tax returns in time. That is, failure to file tax returns with the tax bureau within the prescribed time, or incomplete tax returns, will attract the attention of the tax bureau;

2. The number of employees and business locations of the company do not match the income scale of the report. That is, some companies have many employees and large venues, but only have a small amount of income on the report, which does not comply with business logic. Or there are few employees but a lot of sales revenue, and there may be false invoicing;

3. The income, profit and tax amount of each period fluctuate greatly, rising and falling, and are inconsistent with industry rules;

4. The amount of advance receipts and inventory has remained high for a long time, and there is a possibility of less revenue recognition and less tax payment;

5. Equipment scale, electricity consumption, water consumption and operating income do not match. That is: if there is a lot of equipment, a lot of water and electricity used, but the income on the report is small, then the tax bureau will pay attention to whether less income is recognized;?

6. The average employee salary is lower than the market, which does not meet the requirements. logic. That is to say, it is possible to keep the salary below 3,500 in order to pay less personal income tax. The tax bureau is likely to pay attention, especially to companies in the service industry, high-tech industries, etc. that need to use mid-to-high-end talents;

7. Failure to pay stamp duty, property tax and other minor taxes. Under normal circumstances, as long as there is business, some stamp duty will be incurred to a greater or lesser extent. If the company's premises are either owned or rented, property taxes are involved. Especially for rented houses, the tax bureau will pay attention to whether a contract is signed and whether the lessor pays property tax;

8. Non-recurring events, such as large transfers of assets (including factories, land, equipment, external Investments, etc.), dividends, scrapped assets, large bad debts, etc. If these are not paid or treated as required, they will attract the attention of the tax bureau