Why are bosses afraid of the tax bureau?

1. The enterprise itself has tax violations.

2. There is no tax violation in the enterprise, but the tax law is not in place, resulting in less tax payment. Don't worry about this situation, just pay less tax.

There is nothing wrong with the enterprise, but it is habitual to scare itself, so don't worry. Since there is no problem with the enterprise, there is no need to worry about being investigated.

In fact, as a legally operated enterprise, it is very common for us to go through several tax inspections in our daily production and operation. So, who is the tax inspector? How to check? How to deal with it?

Check who?

There are four main sources of tax inspection objects:

1. "Spot check"

The key to spot check is "random", which is similar to drawing lots and shaking numbers. On the one hand, no matter how honest and disciplined your company is, you may be wooed. On the other hand, if you have problems and are suspected of tax evasion, you may not smoke.

2. "Being reported"

At present, it can be seen from the cases investigated by enterprises in China Referee. com that many cases come from "reporting".

3. "Analyzing"

Enterprises with abnormal operations will be included in the "abnormal enterprise database" of tax inspection. If your enterprise is in this database, the probability of being checked is very high.

4. "being associated"

That is, it is related to the tax inspection of other administrative organs in the form of transfer and assignment.

How to deal with it?

1. Verify your identity, and be wary of criminals using the tax authorities.

(1) phone number is abnormal.

(2) The requirements for financial personnel are irregular.

(three) using the name of the tax authorities in an attempt to seek benefits for the enterprise.

If you encounter the above-mentioned abnormal situation, you may wish to ask the other party a few tax questions for a test. Even if our financial staff can't say for a moment, they can call the tax service hotline 12366 for verification. Once found cheated, you should immediately call 1 10 to call the police!

2. Be prepared for future reference.

If it is verified that the other party's phone call is indeed from the tax authorities, the next thing to do is to know the type of this case inspection from the tax authorities and record in detail the relevant information that the tax authorities need our company to prepare. Under normal circumstances, we usually reserve a few days for our company after receiving a phone call from the tax authorities informing us that our company will conduct tax inspection. In the meantime, it is suggested to do the following work:

(1) For the account books and materials clearly listed by the tax authorities, they must be prepared before the inspection start date, so as to avoid wasting the time of case inspection because the materials are not prepared in time. If there are some unclear places in the preparation of materials, you can communicate with the tax authorities again for confirmation.

(2) you can prepare some information related to the enterprise, such as the basic information of the enterprise, the development history of the enterprise, the main products of the enterprise, and the main business processes of the enterprise. So that tax inspectors can have an overall understanding of the enterprise.

(3) Sort out and summarize some major events or abnormal financial data indicators of the enterprise during the inspection period, and prepare relevant certification materials.

(4) Check whether the filing materials for enterprises to enjoy preferential tax items during the inspection period are complete and perfect.

3. Inspection work should be fully coordinated.

If the staff fails to produce the tax inspection certificate and tax inspection notice, our enterprise has the right to refuse the inspection. In this link, our corporate financial personnel can check the authenticity of the other party again by looking at the tax inspection documents and related tax-related documents.

Due to the different industry attributes of enterprises and the different complexity of cases, the time of case inspection will also be affected. If you don't cooperate, it will bring many adverse effects to the enterprise:

(1) will lead to an increase in the total amount of corporate tax late fees. Because the enterprise does not cooperate and delays the inspection, the time for the staff of the tax authorities to find the problem will be delayed accordingly, and the time for the enterprise to finally obtain the handling decision issued by the tax authorities will be delayed compared with the normal inspection. Therefore, once enterprises need to pay taxes, the total amount of late payment fees will increase.

(2) It may affect the fine multiple. According to the relevant provisions of the Tax Administration Law, if an enterprise is found to have evaded taxes during the inspection, the tax authorities can not only require the enterprise to pay back taxes and late fees, but also impose a fine of 0.5 to 5 times the amount of tax evaded. If the enterprise adopts an uncooperative attitude, it is likely to have an adverse impact on the fine multiple of the enterprise.

4. Do a good job in the follow-up tax and late payment.

Next, our financial personnel should pay attention to the fact that after obtaining the tax treatment decision issued by the tax authorities, we must pay the late payment fee and the late payment fee within the time limit stipulated by the tax authorities. Otherwise, if taxes, late fees and fines are not paid or paid in full according to the relevant requirements of tax credit rating, the tax credit rating of the enterprise will be directly judged as D!

After the tax payment is completed, the relevant tax payment vouchers should be kept, and the accounting treatment corresponding to the tax payment should be done in time. Remember that the tax payment cannot be deducted before the enterprise income tax!

legal ground

According to the Measures for the Verification and Collection of Enterprise Income Tax (Trial), the verification and collection of enterprise income tax shall meet the following conditions:

In any of the following circumstances, the taxpayer shall be approved to collect enterprise income tax:

(a) in accordance with the provisions of laws and administrative regulations, there is no need to set up accounting books;

(two) in accordance with the provisions of laws and administrative regulations should be set up but not set up account books;

(3) destroying account books without authorization or refusing to provide tax payment information;

(four) although the account books are set up, the accounts are chaotic or the cost information, income vouchers and expense vouchers are incomplete, which makes it difficult to audit the accounts;

(5) Failing to file tax returns within the prescribed time limit due to tax obligations, and failing to file tax returns within the time limit ordered by the tax authorities;

(six) the tax basis of the declaration is obviously low, and there is no justifiable reason.

In addition to the above situation, the implementation of audit collection.

Second, sort out the policy documents and legal basis of individual income tax collection.

I. Basic documents

(a) "People's Republic of China (PRC) tax collection and management law" is the legal basis for the approval of the collection of individual income tax, which stipulates the circumstances in which the tax authorities have the right to approve the tax payable.

Article 35 of the Tax Administration Law stipulates that the tax authorities have the right to verify the tax payable under any of the following circumstances:

1. In accordance with the provisions of laws and administrative regulations, account books may not be set;

2. In accordance with the provisions of laws and administrative regulations, accounting books should be set up but not set up;

3. Destroying account books without authorization or refusing to provide tax information;

4. Although the account books are set up, the accounts are chaotic or the cost data, income vouchers and expense vouchers are incomplete, which leads to difficulties in auditing the accounts;

5. Taxpayers fail to file tax returns within the prescribed time limit and are ordered by the tax authorities to file tax returns within the time limit;

6. The tax basis declared by the taxpayer is obviously low, and there is no justifiable reason.

The specific procedures and methods for the tax authorities to verify the tax payable shall be formulated by the competent tax authorities of the State Council.

(2) The Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China is the legal basis for the verification and collection of individual income tax.

Paragraph 3 of Article 15 of the Regulations stipulates that if a taxpayer engaged in production and business activities fails to provide complete and accurate tax payment information and cannot correctly calculate the taxable income, the competent tax authorities shall verify its taxable income or taxable amount.

(3) The Measures for the Taxation of Individual Income Tax for Individual Industrial and Commercial Households (Order No.35 of the State Administration of Taxation No.2014) is an administrative regulation on the verification and collection of individual income tax.

Article 16 stipulates that in the production and business activities of individual industrial and commercial households, production and business expenses and personal and family expenses shall be accounted for separately. For the expenses that are indistinguishable from personal and family life, 40% of them are related to production and operation, which are allowed to be deducted.