I was warned by the tax bureau. What happened?

Tax early warning is also called tax risk early warning or tax burden early warning. I think what you said is a tax warning. This is a collection and management measure taken by the tax authorities to strengthen the management of general taxpayers of value-added tax, prevent zero-negative declaration and control taxpayers with low tax burden. Mainly for the specific products and varieties produced and operated by taxpayers, an average tax rate is obtained through the investigation of all tax paying units within the jurisdiction. For example, the early warning of Chinese herbal medicine tax burden 1.6%, starch processing 1.8% and so on. In other words, the tax burden of taxpayers in a certain period of time is above the warning line, and the tax authorities will not over-supervise. If it is lower than the warning line, the tax authorities will analyze the reasons and make tax assessment. This is a way to prevent taxpayers from fabricating economic business, falsely issuing special invoices for value-added tax and strengthening the management of key tax sources.

Extended reading:

⑴ VAT early warning: zero declaration, low declaration, zero sales, monthly sales below 5,000, low tax burden (lower than the same industry in this city).

⑵ Early warning of fuel invoice and freight invoice: the enterprise tax amount of invoice deduction early warning shall not exceed 2%~3% of the value-added tax, and shall not exceed 1 ten thousand yuan.

⑶ Early warning of detained tickets: overdue certification of input, early warning of enterprises above detained tickets: tax is included in the cost.

⑷ Early warning of input-output changes (elastic early warning): Assess the stability of production and operation, mainly aiming at concealing sales, falsely reporting sales and falsely reporting deduction of input tax. Change rate = (current input tax-previous input tax)/previous input tax * 100%.

5. Early warning of taxable sales change: year-on-year (compared with the same period of last year) and quarter-on-quarter (compared with the previous period)

[6] Pre-warning of invoice consumption: There should be no major changes within a certain period of time, especially four small receipts (freight, agricultural products, waste materials, export tax rebate).

(7) Early warning of red-ink invoice rate: give early warning of the number of red-ink invoices (no more than 2%) and the amount (no more than 10000), and issue a certificate for red-ink invoices once a month.

(8) Early warning of scrap rate: if the tax amount exceeds 1 10,000 and the scrap rate exceeds 50%, early warning will be given.

(9) Early warning of inventory turnover rate: early warning of excessive inventory and current assets in the declaration form (don't fluctuate up and down, the range of change is 10%- 15%).

⑽ Early warning of turnover rate (utilization rate) of fixed assets: the sales volume should match the fixed assets. If the fixed assets are large, the sales revenue should also be large.

⑾ Early warning of growth rate of construction in progress: Early warning is only given to enterprises whose balance of construction in progress has increased by more than 654.38+10,000 yuan. Products or raw materials may be used in construction in progress, so that the input tax will be transferred out and regarded as sales.

⑿ Abnormal warning of welfare expenses: whether there is any case that the purchased or self-produced products are distributed as welfare expenses without transferring the input tax or withdrawing the tax.

[13] Early warning of increase in non-operating expenses: the enterprise has purchased products, and the self-produced products are used for sponsorship activities, and no input tax transfer or tax payable has occurred.

14. determine the small-scale early warning that exceeds the standard of ordinary taxpayers: 500,000 for industry and 800,000 for business; If it exceeds the standard, it will be turned into a general taxpayer.

⒂ Early warning of low-scale tax payment: industry 300. Business 200.

[14] Small amount declaration warning: the declared sales amount is less than the invoice amount.

Value-added tax and income tax change rate ⒄ Early warning: value-added tax change rate = (value-added tax payable this year-value-added tax payable last year)/value-added tax payable last year * 100% income tax change rate = (income tax payable this year-income tax payable last year)/income tax payable last year * 100%.

⒅ Early warning of the ratio of accounts receivable to main business income: mainly check whether there is false invoicing.