Model essay on tax investigation report. Tax payment period? Definition and management status quo of
The current economic issues of an enterprise often affect the tax issues in the later period. The period from economic events to tax-related events is called? Tax payment period? . Generally speaking,? Tax payment period? It begins with the occurrence of economic matters and gradually ends with the occurrence of tax-related matters. At this stage, what is the tax period? There are mainly the following problems in management:
(1) Lack of ideological understanding. Whether it's the tax authorities or taxpayers, right? Tax payment period? The importance of tax-related matters management has not been fully recognized. Although, currently from? Follow-up management from the perspective of enterprise income tax? Tax payment period? Management has been strengthened, but how to get from? Tax payment period? From the perspective of coordinating taxation? Follow-up management still lacks unified understanding and research, systematic planning, clear goals and specific measures.
(B) Risk awareness is not strong. ? Tax payment period? It has three characteristics: 1. The universality of existence. ? Tax payment period? Common between taxpayers and various taxes, especially corporate income tax, personal income tax and business tax; 2. Uncertainty of time. Some durations are definite, while others are unpredictable; 3. Variability of relevant personnel. During its existence, it may be the change of accounting personnel of the enterprise or the change of tax management personnel. In this way, both tax and enterprise may have certain tax risks, which are often easily ignored by both tax and enterprise.
(3) The policy level is not high. In tax management, because some tax officials care about? Tax payment period? Unfamiliar with tax policy, do not understand the difference between tax policy and accounting system, which leads to uncorrectable. Tax payment period? Systematic and standardized management of related tax matters.
(D) The scope of management is not wide. Now? Tax payment period? Management, more from corporate income tax? Follow-up management from the perspective of strengthening, as well as personal income tax, business tax and other taxes? Tax payment period? Management is weak, and some are even blind spots.
(5) Lagging management methods. Now? Tax payment period? The management mode of tax-related matters is relatively backward, and the means are relatively simple, and neither professional management nor information management is implemented.
Second,? Tax payment period? Cause of occurrence
(1) Due to tax policy? Tax payment period? . According to the relevant provisions of the tax policy, the economic events that occur in the current period of an enterprise affect the tax payment in the later period, especially the tax policy that clearly stipulates that enterprises will not be taxed when economic events occur. For example, People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Guo Shui Fa [[XX] No.60] stipulates? Personal income tax is suspended on the quantitative assets with ownership obtained by individual employees in the form of shares; When an individual transfers shares, the balance of his transfer income after deducting the actual expenses paid by the individual when acquiring shares and reasonable transfer expenses shall be in accordance with? Income from property transfer? Personal income tax is levied on the project? . In this policy, the individual income tax will be suspended from the moment when the individual obtains the quantitative assets with ownership in the form of shares until the individual transfers the shares. Income from property transfer? What is the interval of collecting personal income tax on the project? Tax payment period? The duration depends on the time of equity transfer. For example, article 18 of the enterprise income tax law clearly stipulates? Losses incurred by an enterprise in a tax year may be carried forward to the following year to be made up by the income of the following year, but the longest carrying-forward period shall not exceed 5 years? In these Provisions, the economic events (losses) that occur in the current period of the enterprise will affect the enterprise income tax in the next five years. Duration? The shortest possible one year, the longest possible five years.
(2) Due to differences in tax policies and accounting? Tax payment period? . It is inevitable that there are differences in the recognition of certain economic matters between tax policy and financial accounting because of their different purposes, premises and principles? Tax payment period? . For example, for the advance accounts of real estate development enterprises, the income is not recognized in accounting; Business tax is recognized as taxable income; Income is not recognized in enterprise income tax, but enterprise income tax should be paid in advance according to gross profit margin; Land value-added tax is not recognized as liquidation income, but land value-added tax should be paid in advance according to the prescribed proportion. Therefore, Article 21 of the Enterprise Income Tax Law specifically stipulates that when calculating taxable income, if the enterprise's financial and accounting treatment methods are inconsistent with the provisions of tax laws and administrative regulations, they shall be calculated in accordance with the provisions of tax laws and administrative regulations? . For example, advertising fees and business promotion fees incurred by enterprises can be fully included in the current profits and losses according to the accounting system, but according to the tax law, the part that does not exceed the sales (business) income 15% of the current year is allowed to be deducted; The excess is allowed to be carried forward and deducted in future tax years. Future tax year? Belong to? Tax payment period? .
Third,? Tax payment period? Tax management related cases
(1) Individual income tax case: XX was reorganized from the original collective enterprise to establish a limited liability company. The registered capital (paid-in capital)100,000 yuan at the time of restructuring, of which the employees of the enterprise obtained 2.5 million yuan in quantitative assets in the form of shares. From XX year/KLOC to October, shareholders transferred 65.78% of the shares, accounting for 6.578 million shares. When calculating the individual income tax on equity transfer, the enterprise multiplies the book paid-in capital by the transfer ratio, and deducts the transfer fee of 6.578 million yuan.
? Tax payment period? Analysis and treatment: The tax-related economic events in which employees of enterprises obtained quantitative assets in the form of shares occurred in July of XX, but according to the provisions of State Taxation Administration of The People's Republic of China [XX] No.60 document, personal income tax is not levied for the time being. Survival? In the enterprise, 65.78% of the shares transferred at the time of equity transfer in XX were 65,438+0,644, and 500 yuan (250? 65.78%) can not be deducted as cost, so the tax authorities reduced the cost deduction and levied personal income tax of 328,900 yuan. The quantified assets contained in the untransferred 34.22% equity are still? Survival? In this enterprise.
(II) Business tax case: In XX, a real estate development company * * * developed ABC GF * * 5 commercial and residential building, in which Building A was a property hotel, and * * * shared 332 property houses, of which 257 had been sold by the end of XX. According to the purchase contract, the owner pays 50% down payment when signing the contract, and the rest is paid by a hotel rent (annual rent is 8.5% of the total purchase price) on behalf of the owner until it is paid off. The total contract price is 49.777 million yuan, the down payment is 24.8885 million yuan, and the rest will be paid by the hotel in six years, with an annual payment of 4.23438+0 million yuan.
? Tax payment period? Analysis and treatment: The real estate development company sold real estate in XX years. According to the business tax regulations, 50% of the down payment should be declared and paid business tax in XX years, and the rest should be declared and paid business tax when the hotel rent is received every year for the next six years. Tax payment period? Six years. In March of XX, when the tax inspection department inspected the company's tax payment in XX and XX, it declared the business tax on the down payment and contract amount of XX. However, due to the change of accounting supervisor, the contract amount was not declared in XX and XX, and the tax inspection department not only recovered the company's business tax of more than 420,000 yuan, but also gave some punishment.
(III) Corporate income tax case: In June of XX, a textile group limited company entrusted an asset appraisal agency to appraise its 15 plot, with a book value of 25 million yuan and an appraised value of 35 million yuan, and the appraised value increased by100,000 yuan, which was debited by the enterprise. Intangible assets? Credit? Capital reserve? 100000 yuan accounting treatment. In XX year 10, the company invested in a company with a plot of 15 at a price of 35 million yuan and 5 million yuan in cash, and obtained 80% of a company's 40 million shares.
? Tax payment period? Analysis and treatment: When evaluating and increasing the value of enterprise assets, it is allowed to increase the book value of related assets in accounting, but the tax law stipulates that the tax basis shall not be changed, depreciation or amortization expenses shall not be accrued, and income shall not be recognized. If an enterprise transfers assets, the original value-added part of the assessment will confirm the realization of income and pay enterprise income tax. In this case, the duration from the occurrence of economic events in asset appraisal to the use of the asset for equity investment is 4 months. When the local tax inspection department inspected the enterprise's tax payment from XX to XX, XX, the enterprise lost 710.2 million yuan in XX, and after increasing the taxable income of10.2 million yuan, the actual taxable income was more than 2.88 million yuan, which not only reduced the losses that needed to be made up after XX, but also made up for the enterprise income tax of 720,000 yuan that year.
Fourth, strengthen? Tax payment period? Management suggestion
(1) Strengthen the study of relevant tax policies and accounting systems. In particular, we should be familiar with the difference between financial accounting system and tax policy. Only in this way can we correctly analyze and judge all kinds of taxes incurred by enterprises and treat enterprises accurately? Tax payment period? Affect the current tax, so as to avoid the tax risks that may be brought by unfamiliar policies.
(2) timely establishment? Tax payment period? Documents. ? Tax payment period? After economic events occur, relevant information should be collected in time. It is necessary to establish special ledger records in different categories and input the tax collection and management information of enterprises into the information base. At the same time, timely register and track the changes of tax-related matters during the existence period, so as to achieve? Tax payment period? Systematic and informational management.
(3) strengthening? Tax payment period? Inspection of tax-related matters. When inspectors conduct tax inspections on enterprises, they should deal with them? Tax payment period? Check tax-related matters one by one. Among them, the confirmation of business tax income, the adjustment of enterprise income tax deduction items, and the deduction of taxable costs related to personal income tax are the key points of inspection. Tax payment period? Check tax-related matters
Recently, a tax branch of Nanjing Local Taxation Bureau actively responded to the development of the district committee? Learn advanced, identify gaps, accelerate development, and compete for entrepreneurship? Call for a theme competition, take it? Full mobilization, full mobilization, full participation, full follow-up? And other measures, the branch has been widely set off? Start a business first? The craze, vigorously promote? Learning, law and service? what's up Three types of taxes? Construction, the mental state of tax cadres has been improved, the tax environment has been improved, and the income of government agencies has shown a good trend of steady rise.
First, learn from the advanced, identify the gap, and all employees actively strive for the first place.
One is to find the gap between peers according to reality. Since the separation of national tax in xx, under the correct leadership of the district committee and municipal bureau, the overall construction level of local tax has been improved year by year, and the tax revenue has increased year by year. The land tax for warehousing in XX is 52 10 yuan, increasing by 1524 yuan and 41.3; In the first half of this year, local tax revenue was 3,350 yuan, a year-on-year increase of 22. Always maintain a good growth trend. But compared with Gulou, Jianye and other districts, our bureau is also clearly aware of our gap, which is far from Gulou, Baixia and Xuanwu in terms of economy and tax revenue. Compared with Jianye and Qixia, the growth rate has a certain gap. The second is to actively organize study tours. Our bureau has carried out extensive and in-depth development within the overall scope? Learn advanced and find the gap? During the activity, the branch leaders not only followed the region to visit advanced and developed areas, but also organized branch leaders, department directors and some business backbones to study in Gulou, Baixia, Xuanwu and Jianye in batches according to the actual tax situation, and comprehensively inspected the good practices and experiences of other regions in accelerating economic development. The third is to formulate measures for the gap. Efforts should be made to find out their own problems and deficiencies, and in accordance with the principle of collecting all the receivables and the goal of constantly promoting the growth of tax sources, practical measures should be formulated from the aspects of strengthening tax publicity, improving tax compliance, strengthening law enforcement, strengthening duty performance and improving service efficiency, so as to accelerate development and strive for the first place. Ensure the rapid growth of tax revenue.
Two, actively create a transparent tax management, strengthen tax law publicity.
Taxation according to civilization? Hachi? Requirements: First, insist on publishing tax announcements on a monthly basis, and carry out special publicity activities in time when the new tax policy is introduced, so as to promote taxpayers' mastery of tax policies and improve their awareness of paying taxes according to law, and ensure the timeliness of tax policy publicity; Second, actively publicize the service functions of Nanjing Local Taxation Foreign Website and 12366 Consultation and Complaint Center, so as to facilitate taxpayers to inquire about and understand the latest tax policies and regulations and the required tax workflow around the clock and ensure the convenience of tax policy publicity; Third, give full play to the advantages of a wide audience of news media, actively publicize the tax law through newspapers, television and radio, actively publicize and introduce various tax policies to the public, provide policy services for taxpayers, and ensure the universality of tax policy publicity; Fourth, insist on holding monthly training courses on basic tax knowledge for newly-established taxpayers and training courses for newly-established social security households, so as to improve the ability of newly-established taxpayers to understand and master basic tax knowledge. Actively organize special policy training. Before the special work is carried out, the relevant policies should be carefully sorted out, compiled into a book, and special policy publicity training courses should be held to improve taxpayers' understanding of special policies, enhance taxpayers' tax ability, and ensure taxpayers' accuracy in grasping tax policies.
Third, pay close attention to the implementation of the system and improve the implementation of the tax law.
Follow? Open, fair and just? what's up Sangong? Principle, conscientiously implement the tax law. First, strictly implement the provisions of tax policies, pay attention to work procedures and authority, and adhere to the collegiate examination and approval system; Second, focus on implementing the administrative law enforcement responsibility system, administrative law enforcement inspection and fault accountability system, and focus on comprehensively supervising the tax law enforcement process; The third is implementation? Two maintenance? Do it well? Two services? To this end, in accordance with the spiritual requirements of the Opinions of the Municipal Party Committee and the Municipal Government on Accelerating the Work of Enriching the People, various preferential tax policies are put in place by using the performance appraisal mechanism.
Four, based on the needs of taxpayers, strengthen the effect of tax service.
Taking the needs of taxpayers as the first consideration, according to? Service five zeros? Standards, innovative service methods, highlighting the initiative, pertinence, convenience, timeliness and accuracy of services, and providing taxpayers with high-quality, efficient and timely tax payment services.
(a) adhere to the reminder service, pay attention to active service. Adhere to the door-to-door service, and implement the system of door-to-door service at least once a month for key tax source households, and other taxpayers adopt irregular door-to-door service methods; In case of new policies or special tax work, timely summarize and publish brochures, give them widely and actively publicize them; Use telephone reminder, email reminder, door-to-door reminder and other reminder services to remind taxpayers of matters needing attention and time nodes to grasp. Improve the initiative of service.
(two) adhere to the appointment service, pay attention to the pertinence of the service. Adhere to the practice of setting up taxpayer demand reservation register and tax law policy training demand register in the acceptance window, and provide reservation service according to taxpayer demand; For key tax source households, use the internet to mail them to enterprise legal persons, financial leaders and tax collectors by e-mail? Policy package? Provide them with online express service; According to the different needs of other taxpayers, we will compile and send some publicity materials in a targeted manner, and carry out personalized mail publicity to provide taxpayers with? Home? Service. Improve the pertinence of policy services.
(three) adhere to the duty system, pay attention to convenient service. Adhere to the system of rotating duty in the director's hall and smooth the tax service? Fast track? , the implementation of the first question responsibility system, carry out? One stop? Service, implement the responsibilities of relevant departments, and provide for taxpayers? A dragon? Service. Improve the convenience of service.
The understanding of national tax and the meaning of tax are different, but as far as the concept of tax is concerned, it at least includes the following similarities: first, the main body of tax is the state, and no institution or group has the right to tax except the state; Second, the state's tax revenue is based on political power, and political power is above property power. Without state power, taxation cannot be realized; Third, the basic purpose of taxation is to meet the financial needs of the country, so as to realize its class rule and meet the needs of the public; Fourth, the object of tax distribution is social surplus products. Fifth, taxation is compulsory, free and fixed. Tax law is the basic system of tax distribution activities formulated by the state power organs with legislative power in accordance with legal procedures. The state levies taxes on taxpayers, that is, it changes a part of social surplus products or a part of vested interests from taxpayer ownership to state ownership. From the perspective of tax function, tax plays an important role in regulating the economy.
The social impact of tax law implementation can be analyzed from two aspects: normative function and economic function. The normative function of tax law refers to the adjustment and normative function of tax law on people's behavior, and its essence is the embodiment and extension of the basic application of law in tax law, which can be divided into the following categories: the formulation of tax law provides models, standards and directions for people's behavior, that is, it plays a guiding role; As a legal norm, tax law has the function of judging and measuring whether people's actions are legal; Relying on the direction and evaluation criteria provided by the tax law, we can estimate in advance how people will behave with each other, so as to make the most reasonable arrangements for their own behavior within the scope permitted by the tax law; The compulsory function of tax law refers to the legal guarantee produced by sanctions against violations of tax law, which is the legal basis for tax enforcement; The implementation of tax law can have a certain impact on people's future behavior, which can be said to be an extension of tax law evaluation and enforcement.
Tax law is a law to adjust the economic distribution relationship. Therefore, it will inevitably produce various economic functions, so that the economic functions of taxation can be fully exerted under the protection of legal forms. Ensuring the national financial demand is the most fundamental function of taxation, and the tax system becomes law, which is an important guarantee for the country to obtain fiscal revenue in a timely and stable manner; Adjusting macro-economy is one of the basic functions of taxation. Taxation in the form of law can combine the economic and legal advantages of taxation to make tax leverage more sensitive and powerful in macro-control. Taxation takes the form of law, which makes its supervision of economic activities rise to the height of law and become an integral part of legal supervision, and its binding force is undoubtedly strengthened; In the foreign economic influence, tax law is one of the basic means to safeguard national rights and interests. The adoption of the tax law will undoubtedly help to improve the effectiveness and overall effectiveness of tax protection of national rights and interests, help to abide by internationally recognized legal principles and norms when signing relevant bilateral or multilateral international tax agreements, and realize equal treatment of tax interests.
Here, we can't help asking: where are all the taxes collected by the state used? As taxpayers, what benefits do we get? A basic common sense in the operation of modern society is that people need good public services and social justice, so people pay taxes. Therefore, there is naturally a contractual relationship of equal rights and obligations between the state, the government and taxpayers. In other words, taxpayers get rights while paying taxes. This right is mainly embodied in two levels. The first is the relationship between taxpayers and tax authorities. Second, from the perspective of the relationship between taxpayers and the state, it is reflected in the taxpayer's rights stipulated in the Constitution. Such as: urban greening, economic construction, social and cultural education, national defense construction, administration and so on. These are all related to our daily life. The collection of tariffs weakens foreign dumped products; For export products to enter the international market duty-free, strengthen management competitiveness; Implement preferential tax policies for foreign-invested enterprises, attract more foreign consortia to set up factories in China, and increase our employment opportunities? I think this is the greatest benefit of being a taxpayer.
For the national tax work in our city, I put forward the following humble opinions:
First of all, we should establish a good image for tax workers who work in the front line of tax collection. Tax workers are engaged in tax work. For the national tax authorities, tax workers carry out collection and management on behalf of the national tax authorities. The key to tax collection lies in the control of tax source, which is the bridge between the national tax authorities and taxpayers, and for taxpayers, it is the supervision of taxpayers' tax obligations. The image of enterprises can not be ignored in the whole society. Which of us works in an enterprise? Corporate image? Not only the exquisite appearance, the representative company logo, but also the service attitude of the company. It is interdependent for us migrant workers. Suggestions: set up tax guidance service posts, implement rotation system, and regularly train front-line tax workers in business ability; Timely train the successors of young tax workers majoring in taxation. Establish a fair, honest and brand-new image of the national tax authorities, and be closer to taxpayers.
Secondly, in the process of collection, it is difficult to avoid the contradiction between the provisions of national tax laws and regulations and taxpayers' understanding, and there is a lack of a company that is fully equipped with corporate finance and national tax. Tax official? To analyze and judge. This situation often makes the person in charge of the enterprise think that the tax bureau wants to collect more taxes, while the personnel in charge of tax collection in the enterprise suffer indignities at both ends. Suggestion: Settings? Tax official? Make the national tax laws and regulations clearer and correct the misunderstanding of taxpayers in time.
Furthermore, for some applications for tax payment certificates or tax exemption certificates issued by the IRS, internal departments should complete the internal transmission of information and application forms to save taxpayers' time. Suggestion: Can you give it to a special administrator and then pass it to the relevant internal departments?
Last year, Shantou State Taxation Bureau implemented open office hall service; Instead of waiting in the computer window for declaration and entry, numbering machine system is used for management (although tax and financial units in Zhongshan and Huizhou have already used numbering machine); Taxpayers propose to change bank payment to cash payment to pay the cost of purchasing invoices; Is this included? National tax and people's livelihood? Award-winning essays and other activities also show that Shantou National Taxation Bureau pays attention to practical matters, devotes itself to improving services and strengthening communication with taxpayers and all sectors of society.
Finally, it is recommended to set? Shantou national tax mailbox? Accept the supervision of the city's taxpayers and make it public, and hold a TV station site in the annual tax publicity month? Shantou national tax special line? Answer the questions and inquiries of taxpayers in the city, solve the voices of taxpayers as soon as possible, and narrow the distance with taxpayers.