How to achieve risk-free tax payment

The so-called zero-low tax-related risk means that taxpayers have clear accounts, correct declarations, timely payment of taxes, and there will be no tax-related administrative penalties, that is, there is no risk in tax-related aspects, or the risk is extremely high. Small. Generally speaking, tax-related risks include two aspects: first, the risk of overpaying taxes; second, the risk of underpaying taxes. In terms of the process and form, factors such as corporate transaction behavior, understanding of tax policies, and corporate employees may bring risks to corporate tax payments. The tax risk of an enterprise may be a net loss for the enterprise, not a profit. Both overpaying and underpaying taxes are risks for businesses.

Paying taxes with integrity is a basic requirement for all economic entities in modern economic society. It is also an important guarantee for improving the quality of tax collection and administration and achieving tax administration according to law. Paying taxes with integrity requires taxpayers to pay taxes in accordance with the law, be honest and trustworthy, pay the tax they should pay, and make due contributions to promoting economic and social development. At the same time, the tax authorities are also required to administer taxes in accordance with the law, collect all dues, and create a good external environment for taxpayers to pay taxes with integrity. Integrity in taxation and integrity in taxation are corresponding. It is also the obligation of the tax authorities not to tax excessively and not to increase additional burdens on enterprises. Therefore, tax collection and collection cooperation and zero-low-risk tax payment are the harmonious tax goals agreed by tax companies. In addition, even if illegal activities such as tax evasion are successful for a while, taxpayers will still feel uneasy; once they are investigated and punished, the lives of the parties concerned will qualitatively deteriorate. Taxpayers should pursue a happy, peaceful and prosperous life on the premise of abiding by the law, and should not and are not worthy of seeking illegal benefits by violating tax laws and regulations.

We believe that if we can refuse temptation, take no risks, communicate diligently, provide good relief, and plan comprehensively, we can achieve scientific tax payment with zero and low risks. This lecture starts with this clue.

First, refuse temptation and take no risks. How can low-risk taxation be associated with temptation? There are many types of temptations. Beauty, power, and money are all temptations. This refers to the temptation to obtain illegal benefits due to taxes, that is, to illegally save taxes.

Example 1. Falsifying genuine invoices is like "poison wrapped in sugar"

Enterprises may often have people calling, texting, faxing, or emailing to sell invoices, such as Someone received 5 or 6 text messages a day, saying that the company has a small number of remaining invoices that can be provided to the outside world, with a discounted handling fee of only 1-2 points, and the authenticity of the invoices can be verified online, ensuring that the authenticity is verified by the tax authorities. Then pay later. In addition, if you don’t pay after verifying the authenticity, there are ways to prevent you from deducting it. How can a company that operates normally have a small amount of invoices left? There are two possibilities, the first is a fake ticket, and the second is a real ticket.

We will not analyze the sources of counterfeit invoices. The main sources of genuine invoices are:

(1) Taxpayers who provide false invoices do not need to Issuance of invoices, such as gas stations, supermarkets and some sales to underground factories. For example, gas stations have tax-controlled filling machines, and general taxpayers have input invoice restrictions and it is difficult to conceal income. However, because the purchaser does not ask for invoices, it is difficult to issue invoices. With some spare invoicing "indicators", these indicators became commodities to be traded.

(2) Nowadays, there are people who constantly set up companies, apply for the purchase of invoices, and then sell the invoices everywhere. If the company does not pay taxes, it will close down. The invoices purchased from them are all genuine invoices. Tax authorities refer to these invoices as "runaway invoices". Nowadays, these out-of-control invoices are generally published online. Using "out-of-control invoices" to falsely list costs is considered tax evasion, and companies will suffer huge losses. Special invoices including falsely issued ordinary invoices.

However, some people still like to buy invoices from these invoice dealers because the handling fees are cheap. And it can "save taxes" for enterprises. For example, if an ordinary invoice is falsely issued with an amount of 100,000 yuan, and the cost of obtaining it is 1, then it only costs 1,000 yuan. If the enterprise has a profit, it can To save income tax costs, according to the tax rate of 25, the "tax saving" is 25,000 yuan, and if you spend 1,000, you will save 25,000. Why not? The temptation is too great. Bet 1 on 25! Compared with the false issuance of counterfeit bills, the false issuance of genuine bills has a certain degree of concealment, but there is still the risk of being investigated and punished.

For example, in the "Thunder One" project jointly uncovered by the State Administration of Taxation and the Ministry of Public Security, the taxpayer who provided false invoices did not need to issue invoices because the goods sold were mainly consumers. According to regulations, the taxable sales income that does not require the issuance of invoices is declared and paid tax, and the "remaining" input tax is used for deduction. In the end, the incident came to light and it was difficult to escape the bad luck of being investigated and punished.

In fact, it is impossible for the person who issues false invoices to conduct false issuance business for only one customer, and the payee generally does not have only one way to obtain false invoices. The expansion scope of the false issuance "business network" may It is beyond our imagination, and it is beyond the control of any one of them. Once the virtual opening behavior of a certain node is exposed, a domino effect will occur, and it will only be a matter of time before the false opening behavior of other members is discovered. I hope everyone will reject these temptations!

Example 2. The temptation to make false invoices for others.

A cotton spinning company once consulted on such an example. A businessman from out of town came to the door and said that this businessman was a small-scale taxpayer and could not issue special value-added tax invoices for the cotton yarn it produced. I found out that this company can use acquisition invoices and can also issue special invoices. Can you help me get the invoice from this company? The tax will be paid according to the local tax rate, and the face value of 2 can be paid to pay the handling fee. The advice also states that purchase invoices can be issued to offset the output of special invoices. The financial officer was very tempted by this. He could earn 20,000 yuan in handling fees just by issuing invoices without having to worry about purchases and sales. If he made 1 million sales, he could earn 20,000 yuan. This was another big temptation. This financial officer has a good personal relationship with me and asked me if it was feasible. I analyzed the preventive measures of the tax authorities for him. First of all, the purchase invoice must be compared with the ID card of the cotton farmer. Third, in the daily assessment, it is calculated based on the amount of electricity, etc., and because your purchase volume suddenly increases and is abnormal, it will be listed as an evaluation object. Can you fully cope with it? This is actually a false issuance of special invoices.

If it is a shopping mall or supermarket, it is also an enterprise with spare quotas. If the buyer requires "more invoices" for the business, or a handling fee for the invoices, can it be refused? When you accept temptation, you are taking a risk.

Since taking risks is based on luck, it is impossible to be investigated and dealt with if it is handled properly. Currently, there are many channels for reporting, including phone calls, visits, and letters, and they are available in all departments at all levels. Whistleblowers have various motivations for reporting. Some employees report because they did not receive wages, were fined, or were fired. Some customers report because they did not receive invoices or had financial disputes. Some shareholders report because of uneven distribution of interests. , there are professional whistleblowers who report in order to obtain reporting bonuses... Various reporting motives increase the probability of exposure of illegal activities. In addition to reporting, tax assistance in other places and the analysis and selection of cases by this bureau may also bring false invoices into the scope of inspection. Therefore, it is difficult to avoid inspection if the concealment work is done better.

I advise you not to take risks because the cost is too high. Taxes, like death, are inevitable. But no one wants to pay more taxes, because if the total income is the same, if more taxes are paid, profits will inevitably decrease. There is always a price to pay for tax evasion. Even if you are lucky enough to escape for a while, you won't be able to escape for long, because if you can't find out this time, it doesn't mean you can't find out next time. As the saying goes, what is true cannot be false, and what is false cannot be true. Once detected, not only taxes and late payment fees must be recovered, but also fines may be imposed. If criminal laws are violated, relevant criminal liability must be borne. As a result, not only will the economy suffer heavy losses, but the reputation will also be affected. . Taking obtaining falsely issued special invoices as an example, we analyze the cost of risking being investigated and punished.

The cost is mainly reflected in the following aspects:

1. Pay back the VAT that has been claimed for deduction

No matter whether there are actual business activities or not, once you are investigated and punished for falsely issuing special VAT invoices for yourself or letting others do it for yourself, you will be required to claim deduction based on the falsely issued special VAT invoices. The tax deducted must be paid back into the treasury.

2. Fine

According to Article 63 of the "Tax Collection and Administration Law": If a taxpayer evades taxes, the tax authorities shall recover the tax that he or she fails to pay or underpays, and shall also impose penalties for the tax that he or she fails to pay or underpays. A fine of not less than 50% but not more than five times of the payment.

3. Late payment fees

Taxpayers who claim tax deductions by falsely issuing special VAT invoices will be treated as tax evasion. In addition to accepting tax repayment fines, they also need to pay late payment fees. According to Article 52 of the "Implementing Rules for the Administration of Tax Collection of the People's Republic of China": the calculation period for late payment fees starts from the date when the taxpayer pays the unpaid tax and ends on the date of actual payment. Pay five ten thousandths of the tax.

4． Reduced tax credit rating

According to the State Administration of Taxation's "Trial Measures for the Management of Tax Credit Rating" (Guo Shui Fa [2003] No. 92), taxpayers who are suspected of tax-related crimes and have been transferred to the public security organs in accordance with the law have not yet closed the case. , or if there are records of tax evasion, false issuance of special value-added tax invoices and other tax-related crimes within two years, no scoring evaluation will be conducted and will be graded as D. Taxpayers classified as Class D will enjoy the following "treatments": included in the annual inspection plan as a key inspection object; submitted materials such as verification and annual inspection will be strictly reviewed, and on-site review will be conducted as needed; the supply of invoices will be subject to acceptance (inspection) ) Old supply of new goods, strict limited supply, etc.; value-added tax shall be compared with special invoices first and then deducted; when taxpayers apply for tax refund (exemption) for export goods, they shall be strictly reviewed and approved. Class D taxpayers may also enjoy the following "treatments": the tax authorities will collect their invoices or stop selling invoices to them in accordance with the provisions of tax laws and administrative regulations; their export tax refund (exemption) rights will be suspended in accordance with the provisions of tax laws and administrative regulations.

5. Bear criminal liability

Once the number and extent of falsely issued special VAT invoices reaches the level of "falsely issued special VAT invoices or falsely issued other invoices used to defraud export tax rebates and tax deductions" in the Criminal Law The standard for conviction and sentencing - if the tax amount is falsely issued for more than 10,000 yuan or the special value-added tax invoice is falsely issued, resulting in more than 5,000 yuan of state tax being defrauded, the person will be transferred to the judicial authority for criminal responsibility. In serious cases, he will be sentenced to death and confiscated. property. Taxpayers not only lost their hard-earned money, but also lost their precious personal freedom and even paid the price with their lives.

6． Other costs

The above-mentioned costs of falsely issuing special VAT invoices are clearly stipulated in laws, regulations, administrative rules and other legal provisions. There are also some costs that are "invisible" and their size is often difficult to predict. Once the false issuance of special VAT invoices is investigated and dealt with, the taxpayer's credibility with lenders, investors, customers, and suppliers will decline, and the normal business operations of the taxpayer will be negatively affected, and the parties involved (including legal representatives, business personnel, Financial personnel)’s lives have also been disrupted.

In addition, analyze the cost-benefit analysis of tax evasion risks:

(1) Benefits from tax evasion

The benefits from tax evasion are the taxpayers’ losses due to tax evasion. Pay less tax. The following takes value-added tax and income tax as examples to analyze the benefits that can be obtained by using off-book operations to evade taxes.

Taxpayers use off-book operations to evade taxes. When declaring and paying VAT, they not only declare less taxable sales income, but also fail to declare the corresponding input tax, so that the value-added amount of off-book operations does not need to pay VAT. .

For example, if a commercial wholesale taxpayer sells goods with an applicable tax rate of 17% and a gross profit margin of 10%, and the taxpayer sells goods worth 100,000 yuan, the corresponding purchase cost is 90,000 yuan. If the taxpayer uses off-book operations to evade taxes, Underpayment of value-added tax = (sales of 100,000 yuan - purchase cost of 90,000 yuan) × tax rate of 17% = 1,700 yuan.

Taxpayers use off-book operations to evade taxes. When declaring and paying corporate income tax, they not only declare less taxable sales income, but also reduce the corresponding purchase costs.

For example, a commercial wholesale taxpayer applies a corporate income tax rate of 25%, a gross profit margin of 10%, and a net profit rate of 4%. The taxpayer sells goods worth 100,000 yuan, with a corresponding purchase cost of 90,000 yuan, and obtains the maximum benefit. For tax evasion income, if the taxpayer fails to declare tax on 100,000 yuan of sales income and destroys the corresponding purchase invoices, the corporate income tax will be underpaid = (sales of 100,000 yuan - purchase cost of 90,000 yuan) × tax rate 25% = 0.25 Ten thousand yuan.

(2) The cost of being investigated and punished for tax evasion

Suppose the tax authorities find anomalies due to missing joint invoices in the financial tax comparison, and the taxpayer is investigated for tax evasion. In addition to the compensation, the price paid In addition to taxes and fines, there are also corresponding late fees, lower tax credit ratings, criminal liability, etc. Businesses will be frustrated and life will be hit.

1． The amount of back tax reaches more than 42% of the undeclared taxable sales revenue

In the case where the applicable tax rate for VAT taxable products is 17% and the applicable corporate income tax rate is 25%, once tax evasion is discovered, even if only VAT is calculated and corporate income tax, the amount of back tax often amounts to 42% of undeclared sales revenue. For example, the commercial wholesale taxpayer in the above example was found to have failed to declare tax on 100,000 yuan of taxable sales. He needed to pay back 17,000 yuan of value-added tax and 25,000 yuan of corporate income tax, totaling 42,000 yuan. However, the maximum benefit he obtained from tax evasion was only 17,000 yuan. The underpaid value-added tax was 1,700 yuan and the corporate income tax was 2,500 yuan, totaling 4,200 yuan.

Why is the underpayment only 4,200 yuan, but the back tax is 42,000 yuan?

This is related to the characteristics of my country's tax system: calculating input tax and deducting costs require legal basis and reporting according to regulations. The undeclared sales that are seized often do not have all the legal basis for purchase, or have lost three The deduction period is three months, and the opportunity to declare deductions has been missed, so input deductions and pre-tax deductions cannot be made. If the input invoices are destroyed, there will be no cost to deduct for income tax, which will result in:

First, the tax burden on taxable sales found to be evaded during inspections is high;

Second, the proportion of tax evasion in tax payable is increased, increasing the possibility of transfer of criminal cases.

2. The fine can be up to five times the amount of tax evaded

According to Article 63 of the "Tax Collection and Administration Law": If a taxpayer evades taxes, the tax authorities shall recover the taxes that the taxpayer did not pay or underpaid and late payment fees. A fine of not less than 50% but not more than five times the amount of tax not paid or underpaid shall be imposed. As in the above example, if a taxpayer fails to declare taxable sales income of 100,000 yuan, the amount of tax evasion (only considering value-added tax and corporate income tax) is 42,000 yuan, and the maximum fine is 210,000 yuan.

3． Late payment fees increase the economic burden

According to Article 52 of the "Implementation Rules for Tax Collection and Management", the calculation period for late payment fees starts from the date when the taxpayer pays the unpaid tax and ends on the date of actual payment. An additional 0.05% of overdue tax will be charged daily.

Tax evasion can be pursued indefinitely. Once the tax evasion is investigated and the responsibility is paid, late payment fees must be calculated and paid. The longer the time between investigation and prosecution of tax evasion, the higher the late payment fine, which greatly increases the cost of tax evasion for tax evaders.

4. Reduced tax credit rating

The fourth point of the price paid for being investigated for falsely issuing special value-added tax invoices has been mentioned before and will not be repeated here.

5. Bear criminal responsibility

Once the amount and extent of tax evasion reaches the standard of "crime", they will be transferred to judicial organs for criminal prosecution. The maximum penalty is seven years in prison and a fine of five times the amount of tax evasion. Not only will you lose The hard-earned money earned through hard work has also resulted in the loss of precious personal freedom.

6. Other costs

After the tax evasion incident came to light, the reputation of the company was damaged, and there was no way to get a loan. Customers stopped placing orders and had to pay for goods immediately when purchasing goods. Accounts receivable could not be collected, and the business plummeted.

How to use invoices as proof of pre-tax deduction under the new tax law framework?

Answer: Article 8 of the "Enterprise Income Tax Law" stipulates that "the actual and reasonable expenditures incurred by the enterprise related to the acquisition of income, including costs, fees, taxes, losses and other expenditures, are allowed in the calculation of taxable "Actual occurrence" needs to be supported and proved by appropriate documents, and invoices are one of them.

Article 3 of the "Invoice Management Measures of the People's Republic of China" stipulates that "invoices as mentioned in these Measures refer to the issuance and collection of invoices when purchasing and selling goods, providing or receiving services, and engaging in other business activities. receipt and payment voucher.

"Article 21 stipulates that "all units and individuals engaged in production and business activities shall obtain invoices from the payee when making payments for purchasing goods, receiving services, and engaging in other business activities. When obtaining an invoice, no request is made to change the product name or amount. Article 22 stipulates that "invoices that do not meet the regulations shall not be used as financial reimbursement vouchers, and any unit or individual has the right to reject them." ”

Therefore, using invoices as evidence for pre-tax deductions must meet the following conditions:

(1) The deducting party must take the actual occurrence of real business transactions as the prerequisite for pre-tax deductions , no pre-tax deduction is allowed for issuing invoices for fictitious transactions, and if there is no real business transaction as the basis, no deduction is allowed even if the invoice is obtained.

(2) On the premise that there is a real business transaction, the deducting party must comply with the "Invoice". According to the provisions of the "Invoice Management Measures of the People's Republic of China", if the invoice itself is genuine, the invoice is obtained from the counterparty of the transaction (the payee), and the invoice is purchased by the counterparty (the payee) from its competent tax authority or on its behalf. Invoices must be issued within specified areas.

(3) If the deductor’s costs are obviously high, the competent tax authorities must maintain reasonable suspicion and conduct comprehensive review. If the taxpayer is found to have failed to obtain invoices in accordance with regulations, the competent tax authorities may order the taxpayer to make corrections within a time limit. If the taxpayer obtains invoices from the original channel within a time limit, , can be deducted before tax.

2. Relief according to law and diligent communication

Mainly make full use of various tax service channels, especially on controversial issues, such as The new income tax law stipulates the reasonableness of wages. For example, can an enterprise list salary expenses based only on the salary schedule?

Article 34 of the "Regulations on the Implementation of the Enterprise Income Tax Law" stipulates that reasonable wages and salaries incurred by the enterprise Salary expenditures are allowed to be deducted. Wages and salaries expenditures are further defined as all cash or non-cash labor remuneration paid by an enterprise to employees who serve or are employed by the enterprise in each tax year, including basic wages, bonuses, allowances, subsidies, Year-end salary increases, overtime wages, and other expenses related to employment or employment

Expenses deducted from salary calculations should be based on a labor contract (agreement) signed with the employer, and there is an employer-employee relationship. And enjoy corresponding benefits, social security, training and other benefits. If only the salary schedule is provided, it is not enough to prove the relevant wages and salary expenses. Excerpted from the "Interpretation of the New Enterprise Income Tax Law" on the website of the State Administration of Taxation. p>

Many companies now do not require the signing of a labor contract to establish a labor relationship in accordance with the Labor Contract Law from January 1, 2008. The terms of the labor contract must comply with the provisions of the Labor Contract Law, otherwise it will be invalid and illegal. The labor contract must be filed with the Labor Bureau. Social security is a required clause, but many of our companies do not pay insurance. Does this constitute an employment relationship? For reasons, taxation has the principle of taxation.

As for whether it is "reasonable" or not, it cannot be quantified and regulated. I personally think that tax deductions should be "legal" first and should be legal and reasonable. Tax deductions should not be recognized regardless of whether "reasonable and illegal" circumstances exist.

The tax department believes that if there is no labor contract in the format specified in the "Labor Contract Law", it will only be based on the signature between the enterprise and the employee. An illegal labor contract cannot constitute a labor-employment relationship. The "Regulations on the Implementation of the Enterprise Income Tax Law" is a provision of the State Council, a regulation, while the "Labor Contract Law" was passed by the National People's Congress and is a high-level law. Of course, it must comply with the employment provisions of the "Labor Contract Law". Therefore, it does not comply with Labor Contract Law A labor contract does not constitute an employment relationship. Employees who are not employed or employed by the enterprise cannot be deducted from wages and salaries. If you want to deduct it, it should be the use of labor services. These expenses must be paid based on the labor service invoice issued by the local tax. Without a legal labor contract, wages cannot be paid based on the wage slip alone.

A collective contract labor dispatch part-time labor contract shall have the following clauses:

(1) The name, address and legal representative or principal person in charge of the employer;

(2) The employee’s name, address and resident ID card or other valid ID number;

(3) Labor contract term;

(4) Work content and workplace;

(5) Working hours, rest and vacations;

(6) Labor remuneration;

(7) Social insurance;

(8) Labor protection, working conditions and occupational hazard protection;

(9) Other matters that should be included in the labor contract as stipulated by laws and regulations.

In addition to the necessary clauses stipulated in the preceding paragraph in the labor contract, the employer and the employee may agree on other matters such as probation period, training, confidentiality, supplementary insurance and welfare benefits.

To establish a labor relationship, a written labor contract must be concluded. Wages and salaries paid to employees who have signed a Labor Contract are allowed to be deducted before tax.

If a labor relationship has been established but a written labor contract has not been concluded at the same time, a written labor contract shall be concluded within one month from the date of employment.

Article 34 of the Implementation Regulations of the Enterprise Income Tax Law stipulates: “Wages and salaries refer to all cash or non-cash labor paid by an enterprise to employees who serve or are employed by the enterprise in each tax year. remuneration". The labor contract or basic pension insurance payment is the evidence that proves the existence of the employment or employment relationship between the enterprise and the employee. The remuneration paid by the enterprise to the employee can only be regarded as salary when the enterprise signs a labor contract with the employee or pays basic pension insurance for the employee. Salary expenditure; otherwise, it should be regarded as labor expense expenditure and be deducted before tax based on the labor expense invoice.

When citing regulations during the dispute process, you should pay attention to the fact that compared with other laws and regulations, tax law has certain particularities. You should be aware of the applicability of tax laws; in determining legal validity, you should be aware of the following principles: (1) higher-level laws take precedence over lower-level laws; (2) special laws take precedence over common laws; (3) international law takes precedence over Domestic law; (4) the later law shall be superior to the previous law; (5) the substantive matters shall remain the same and the procedures shall be anew. Whether enterprises want to reduce tax costs or risk costs, they must be proficient in tax laws and other related laws.

There are various losses in the production process of the enterprise. Some of the input raw materials are lost, and some are formed into products. In VAT, inputs with normal losses can be deducted, but inputs with abnormal losses cannot be deducted and must be transferred out. Therefore, the normal division of normal losses and abnormal losses is very important for corporate taxation.

For example, in a chemical factory, due to the hot weather, part of the raw materials volatilized, causing inventory losses. The tax administrator believed that it was caused by a natural disaster and was an abnormal loss. This is also an unjust case. The hot weather has not yet reached the level of a natural disaster, so how can it be called an abnormal loss? Those unfamiliar with tax rules again pay the price.

What should taxpayers do if they have objections to this? The first is to learn about tax services.

Tax services are standardized, comprehensive, convenient and economical services provided by the tax authorities to taxpayers in the process of fulfilling their tax obligations and exercising their rights in accordance with the provisions of tax laws and administrative regulations. The general term for service measures. The legal basis of taxation services is the country’s tax laws and regulations; the field of taxation services is the process of taxpayers fulfilling tax obligations and exercising their rights in accordance with the law and tax agencies in the process of tax collection, management, inspection and implementation of tax legal relief; the scope of taxation services The measure is for tax agencies to provide standardized, comprehensive, convenient and economical services to taxpayers. Tax payment services are a legal obligation of the tax authorities.