Type of enterprise
1. If the enterprise's tax refund qualification is not checked as required, it should be found that the enterprise classification is correct, resulting in excessive tax refund.
2. Failing to implement the relevant provisions of the tax refund system, and checking the unchecked total assets, operating income, industry type and other related information, it should be found that the enterprise has no typographical errors, resulting in excessive tax refund.
3. A medium-sized enterprise underreported its operating income and applied for tax refund as a small enterprise, thus paying more taxes.
4. Failing to implement the relevant provisions of the tax refund system, and checking the unchecked total assets, operating income, industry type and other related information, it should be found that the enterprise has no typographical errors, resulting in excessive tax refund.
two
Concealing sales revenue and reducing output tax
5. Conceal sales revenue, reduce output tax and make false declarations through cash transactions, WeChat personal accounts and personal bank cards. (most affected by enterprises)
6. Transfer sales revenue by registering small-scale taxpayer enterprises with empty shells and enjoying low tax rate or exemption from preferential treatment in violation of regulations.
7. The company reduces the output tax by subletting the transport vehicles to individuals to defraud the tax refund, and individuals collect vehicle rent to hide the company's sales revenue.
three
falsely making out invoice
8. Set up a shell company to falsely issue special VAT invoices to foreign countries.
9. The criminal gang controls a number of shell enterprises and is suspected of forming tax credits by obtaining false invoices and false promotional items, and colluding with black intermediaries to defraud tax credits.
10. False issuance of special VAT invoices by means of "separation of tickets and goods"
1 1. Obtained a false special VAT invoice, falsely reported and impersonated.
four
Withholding value-added tax
12. Increase the input tax by purchasing goods for personal consumption to defraud the tax refund.
13. Obtaining invoices unrelated to business operations, making false declarations, and inflating tax.
14. By transferring the input tax amount in violation of regulations, making false declaration, etc.
65438+
65438+
five
Tax comparison/audit procedures
17. It is necessary to compare the business income filled in by the enterprise on the tax refund (credit) application form with the relevant data recorded by the tax collection and management information system, and the difference is huge, resulting in excessive tax refund (the hardest hit area for tax personnel);
18. If the enterprise's risk response task has not been completed and there are doubts about the risks related to value-added tax, it will pass the tax refund application due to violation of regulations;
19. The enterprise declaration data was not carefully compared as required, and the problem of false declaration was not found during the examination and approval process, resulting in more refunds and less supplements;
20. Failing to verify the enterprise's tax refund qualification as required, resulting in excessive tax refund;
2 1. Failing to implement relevant regulations, comparing and correcting incorrect enterprise declaration, resulting in overpayment and underpayment;
22. In the case that the enterprise has tax-related risks and the risk response task has not been completed, if the application for tax refund is approved in violation of regulations, resulting in excessive tax refund, the responsibility shall be investigated.
six
Violation/illegality
23. Suspected of colluding with criminals, an intermediary service enterprise actually controlled by it illegally obtained false invoices and inflated tax, thus defrauding tax refund;
24. It is suspected of colluding with the lawbreaker Lin inside and outside, providing help for four enterprises controlled by Lin to falsely issue special invoices for value-added tax, and for downstream invoicing enterprises to falsely increase tax to defraud tax refund.