Dividends paid by the invested enterprise shall be accounted as investment income. In order to intercept dividends, some enterprises do not treat dividends as investment income, but include them in other "accounts payable".
2, the transfer of confiscated income, not for profit.
In economic exchanges, all kinds of incomes from fines and confiscations collected by enterprises, such as compensation, fines and late fees, should be included in the "non-operating income" subjects, and some enterprises falsely account for the incomes from fines and confiscations for other purposes.
3. Unrealized income and adjusted profit.
The financial personnel of the enterprise were instructed by the superior leaders and failed to calculate the realized income according to the current financial accounting system. For the sake of self-interest, business leaders instructed accountants to increase profits falsely, resulting in false profits and real losses; Some enterprises seek the interests of the group, increase or decrease the hook, transfer or intercept profits; In order to evade taxes, some enterprises with better benefits do not deal with the realized income: first, false connections; Second, it is not accounted for or overdue, which not only avoids paying taxes, but also achieves the purpose of hiding profits.
4. The proceeds from the sale of shares shall be used for the welfare of employees.
The part of the proceeds from selling stocks that is higher than the book value of stocks shall be regarded as investment income. In order to make up for the shortage of employee welfare funds, some enterprises turn them into employee welfare funds, thus intercepting the income from selling stocks.
5. Retain the profits of the joint venture and distribute bonuses to employees.
The enterprise is too selfish, and after consulting with the joint venture, it hides the profits that should be shared from the joint venture in the joint venture. At the same time, instruct the joint venture unit to transfer the profits of the joint venture directly from the account payable to other accounts payable. In the future, the investment unit will directly extract its share of joint venture profits from the joint venture as needed and put it into the "small treasury" to reserve the excess wages and bonuses of employees.
6. Hide the profits of the joint venture investment and directly transfer them to the joint venture investment.
According to the current system, the profits of joint venture investment should be divided first and then taxed. After the foreign-invested enterprises share the profits of the joint venture, they should be accounted as investment income and pay income tax according to law. However, in order to avoid income tax, some enterprises will directly increase joint venture investment from joint venture units without recording investment income.
7, the transfer of operating income, included in non-operating income.
Operating income refers to all kinds of income obtained by an enterprise directly related to its production and business activities, while non-operating income refers to all kinds of income obtained by an enterprise not directly related to its production and business activities. Non-operating income does not belong to operating income and does not pay business tax. However, business income is subject to output tax. In order to pay less taxes, some enterprises deliberately transfer their operating income to non-operating income for accounting.
8, virtual cost, adjust the profit
Some enterprises have chaotic management, and the financial department is instructed by the leaders to artificially increase or decrease the sales cost, resulting in inflated or inflated profits. The financial management system is not perfect, there is no inventory account, and various businesses and cost carry-forward are adjusted accordingly through planned profits.
9, confiscation of property losses, included in the profits and losses of the year.
According to the provisions of the enterprise financial system, the confiscated property losses and various confiscated funds paid by the enterprise should be distributed in the after-tax profits. In order to pay less income tax, some enterprises directly count the confiscated property losses as "non-operating expenses". Income tax is calculated and paid according to the total profit realized at the end of the year.
10. Scrap the fixed assets ahead of schedule and adjust the profit for the current year.
According to the enterprise financial system, the net loss of fixed assets due to inventory loss, scrapping, damage and sale should be listed as non-operating expenses. In order to adjust the profits of the current year, some enterprises pay less income tax and scrap some fixed assets in advance.
1 1. The packaging deposit should be included in non-operating expenses.
When the enterprise receives the packaging deposit, it will be directly transferred to the "small treasury", but the packaging deposit will be confiscated in accounting and directly included in the non-operating expenses. When an enterprise borrows or rents out a package, it debits deposits: other receivables, and loan vouchers: cash; When receiving the deposit, directly debit the non-operating expenses and credit other receivables.
12, normal shutdown loss transfer is included in non-operating expenses.
According to regulations, abnormal losses and abnormal shutdown losses caused by natural disasters such as water, wind and rain should be included in non-operating expenses. However, in order to control the profit level, some enterprises delay the payment of income tax, and the loss of normal shutdown is also included in "non-operating expenses".