Vat warning

Shandong's early warning system has many indicators, more than 200 items.

Value-added tax indicator warning

Early warning of zero-low declaration by general taxpayers of value-added tax

The early warning contents include "the sales amount is 0", "the average monthly sales amount is less than 5,000 yuan", "the tax amount is 0" and "the tax burden is lower than the warning line of the industry tax burden".

(1) If the taxpayer's sales are low for a long time, there may be problems of concealing income, such as not issuing sales, not issuing sales invoices, not recording sales, etc. Analysis template: it is necessary to specify the time when the enterprise general taxpayer qualification is recognized; Explain the industry characteristics of the enterprise, the main sales channels and market conditions of the products; Explain the production status and product inventory of the enterprise; In the same period of last year, it is necessary to analyze the reasons for the changes in income and inventory compared with the same period.

(2) If the taxpayer's tax amount and tax burden are low and the proportion of non-VAT input deduction vouchers is too high, there may be the problem of obtaining false, untrue or irregular other deduction vouchers to deduct the input tax. If there is an abnormal increase in welfare funds payable at the same time, there may be a problem that the input tax is not transferred according to the regulations. If the sales in the same period are low, there may be a problem of concealing sales revenue.

Analysis template: explain the industry characteristics of the enterprise, and analyze whether the proportion of purchase, sales, production and storage of the enterprise is normal, the main purchase channels, sales channels and market conditions according to the characteristics of different industries; Explain the production status and product inventory of the enterprise; In the same period of last year, it is necessary to analyze the reasons for the changes in income and inventory compared with the same period; The low tax burden must explain in detail the specific reasons for being lower than the average tax burden of the same industry, and explain it with figures.

Early warning of high proportion of customs tax payment voucher deduction input

The early warning contents include "the current tax deduction of customs duty-paid vouchers exceeds 6.5438+0 million yuan", "the proportion of customs duty-paid vouchers in the total input tax exceeds the upper limit of industry early warning" and "there are customs vouchers outside Shandong Province to deduct input".

Analysis template: explain the industry characteristics of the enterprise and whether the behavior of importing goods is reasonable; Explain the main sources and customs declaration places of imported goods; The customs tax payment vouchers from outside the province should be investigated one by one to analyze whether there is a problem of obtaining false, untrue or irregular customs tax payment vouchers to deduct the input tax; Analyze the changes of imported goods compared with other months in the same year and the same period last year.

Early warning of high proportion of deduction input of agricultural product purchase vouchers

Analysis template: explain the industry characteristics of the enterprise; The proportion of agricultural products used to deduct the total input and the input-output ratio; The main source of agricultural products acquisition; Whether the purchase business is legal and true, and whether there is a problem of using false, untrue or irregular agricultural product purchase vouchers to deduct the input tax; Compared with the same industry, whether the proportion of agricultural product purchase vouchers deducting input is normal.

Early warning of deduction of high proportion of waste materials input

Analysis template: explain the industry characteristics of the enterprise; Deduct the proportion of all inputs and input-output ratio from the use of waste materials; The main components of the waste; Compared with the same industry, whether the input deduction ratio of waste materials is normal and whether the input-output ratio is normal.

Abnormal warning of sales invoice of waste materials

Analysis template: analyze the reason why the change rate of invoice amount exceeds 100% (invoice amount in current period-invoice amount in previous period/invoice amount in previous period), and specify invoice amount in current period and invoice amount in previous period; Analyze the reasons why (invoice amount in this period-registered capital)/registered capital × 100%≥300%, specifically explain the registered capital, and analyze in detail how the enterprise's funds are turned over.

High proportion freight invoice deduction input alert

Analysis template: explain the industry characteristics of the enterprise, whether it has its own transport vehicles and whether it needs a lot of transport business; Check the freight invoice with the corresponding special invoice one by one to analyze whether the business is true; Compared with the same industry, whether the input proportion of freight invoice deduction is normal.

Early warning of abnormal comparison of customs tax payment vouchers

Analysis template: the customs declaration number, customs declaration place and comparison result of the relevant customs duty payment certificate must be stated; For abnormal situations, an investigation must be conducted, and the results of the investigation must be explained.

Abnormal warning of freight invoice matching

Analysis template: the quantity and comparison results of related freight invoices must be stated; For abnormal situations, an investigation must be conducted, and the results of the investigation must be explained.

Abnormal early warning of invoice comparison of waste materials

Analysis template: the number and comparison result of relevant waste invoice must be stated; For abnormal situations, an investigation must be conducted, and the results of the investigation must be explained.

Taxpayers who enjoy tax incentives will quit immediately with abnormal warning.

Analysis template: specify the preferential type of tax refund on demand; Analyze the reasons why the tax burden is higher than the industry tax burden, and clarify the corporate tax burden and industry; If there is a detention ticket in the current period and the detention amount is more than 654.38+10,000 yuan, explain the detailed information of the invoice and the reasons for its formation in detail; If the amount of the special invoice issued to the foreign trade enterprise exceeds 65,438 yuan+0,000 yuan, the detailed information of the invoice shall be explained, and whether to calculate the immediate tax refund for the business.

Warning of special VAT invoice with card ticket

Analysis template: analyze the causes of invoice formation one by one, and indicate the invoice number.

Abnormal elastic early warning of input tax change and output tax change

Analysis template: input tax change rate = ∑ (current input tax-current input tax)/∑ current input tax × 100%, output tax change rate = ∑ (current output tax-current output tax)/∑ current output tax × 100%, and elasticity coefficient = input tax change rate/output tax. Analyze the abnormal reasons from the aspects of income, purchase, inventory changes, etc., and each aspect should have detailed figures.

Abnormal warning of taxable sales change

Analysis template: specify the change rate of taxable sales, taxable sales in the current period and taxable sales in the same period; Analyze the abnormal reasons from the aspects of production and operation capacity and market changes, and each aspect should have detailed figures.

Abnormal warning of consumption change of special VAT invoice

Analysis template: indicate the change rate of invoice consumption, billing score in current period and billing quantity in base period; Analyze whether the production and operation capacity of the enterprise can reach the monthly issuance of special invoices exceeding 6,543,800 yuan; Write down the characteristics of the industry, obtain whether the business of "four small receipts" is true, and analyze the reasons why the proportion of the sum of "four small receipts" deducted from the total input tax has increased and the proportion in this period is greater than or equal to 60%; If it is a commercial general taxpayer, explain the reasons for changing the legal representative; This paper analyzes the reasons why the total amount of special invoices increases by more than 100%, and the declared tax payable decreases or the tax rate decreases by 20%.

Warning of high proportion of red-ink invoices in special VAT invoices

Analysis template: indicate the number of red-letter invoices issued in the current period and the red-letter rate; Write down the reasons for issuing red-ink invoices one by one, whether they are normal and in compliance with the regulations; Explain the reasons why the monthly red-ink invoice tax exceeds 6,543,800 yuan and the red-ink invoice rate exceeds 20%.

Warning of high rejection rate of special VAT invoices

Analysis template: specify the quantity and voiding rate of voided invoices in the current period; Write down the reasons for invalid invoices one by one, whether they are normal or not, and whether they conform to the regulations; Explain why the monthly tax amount of invalid invoices is more than 6,543,800 yuan and the invalid invoice rate is more than 50%.