Of course, there are some skills to deal with tax inspection. These specific details are not convenient to discuss, and some of them belong to the planning content, so you can ask local tax experts to plan and solve them.
First, we should know whether there are problems in the enterprise and how serious the problems are.
I know how to deal with tax inspectors when I have a bottom. For example, enterprises have serious problems such as falsely issuing special tickets or accepting false issuing special tickets. I advise you to resign and don't risk your boss for a little income. Even if the company evades taxes, we generally don't find personal troubles, and once it comes to special tickets, especially cases that have been confirmed by the other party or supervised by superiors, we will definitely find out, so we often act together with the economic investigation. Once it comes to economic investigation, the pressure and risk of accounting are completely different.
Second, the legal form should be compliant.
Inspection is different from self-inspection. As long as a decision is made, it must be supported by a series of evidence. Compliance in legal form can avoid many risks, which will be more beneficial in future inspection and qualitative analysis. For example, related party transactions or try to find an intermediary to make an evaluation. In addition, private expenses that basically exist in private enterprises enter the company. Don't be silly to write in the abstract: Mr. Li's broadband fee, Mr. Wang's property management fee. ...
Third, we should cooperate in attitude.
Under normal circumstances, the tax audit will not have a personal grudge against you. Why do you stand up to the boss for their benefit? In addition, are you sure that the enterprise has no tax-related problems? If you find a problem, how will you end up? This is the case with the foreign-funded enterprises mentioned above. They are wholly-owned subsidiaries of a multinational consortium in China. Audit reports are all made by PricewaterhouseCoopers, and they are extremely uncooperative when checking. This information can't be provided, and that information involves trade secrets, which makes us very angry. We directly extracted their electronic account set and said that their accounting was indeed standardized. After another audit by PricewaterhouseCoopers, there was basically no problem on the books, but several invoices and tens of millions of dollars were ignored. The financial manager was dumbfounded and changed his attitude 180 degrees. In the end, the financial director of China personally put in a good word, but he was embarrassed to make up for the loss and paid more than 4 million yuan in taxes.
Fourth, the statement is neither humble nor supercilious.
Everyone is equal in personality, so we can't confront the tax inspection, but we don't have to passively obey Nuo Nuo. The right to fight must be fought for, there are special reasons that can be directly explained, and bargaining can be made within the discretion of tax inspection. Generally, there is not much room for manoeuvre in the amount, but many of them are debatable in qualitative aspects. For example, tax evasion should be fined at least 50%. For example, it has a long history, which may involve that the late payment fee is higher than the tax principal, but the tax collection and management law does not clearly stipulate that the punishment shall not exceed the principal. I'm sure you'll understand when you bring it up.
Five, don't doubt the professional ability of tax inspection.
China's tax inspection system has changed to a first-class inspection, and the degree of specialization is getting higher and higher. There may be many low-level businesses, but you must make sure that there are many experts among them. Professional tax inspectors are different from administrative personnel. This is no problem, others can also be sent. There are less than 20 first-line inspectors in our bureau, and the amount of inspection and storage this year is expected to be around 1 100 million yuan (excluding self-inspection), which is definitely not something that real money can fool from enterprises.
Six, careful use of reconsideration and prosecution.
Processing after inspection must be attempted. The judicial department will review the chain of evidence and the applicable law one by one, and there will generally be no major problems. Major cases have to be reviewed by higher authorities or even the General Administration. The inspection bureau is now under great pressure from internal audit and external audit, so it is very cautious in handling decisions to ensure that the case does not go wrong. Unless the enterprise has conclusive evidence, it is best not to reconsider and sue, and try to solve the problem before handling the decision. As for the reason, I don't think I need to say more.
Seven, interpersonal relationships.
To tell the truth, we (tax inspection requires at least two people) do often encounter red envelopes and various cards stuffed by enterprises, but we can't and dare not accept them. Not that my thoughts are noble and pure. On the one hand, I am really afraid. On the other hand, we will definitely know that there are more or less problems when we come to check, so we don't need to do this in the future. Just make a cup of tea and pass a cigarette (of course, I don't smoke) as a sign of respect. I don't know how the high-level route works. So far, I have not been directly or indirectly instructed by the leader to release water on a case. But one thing I know for sure. If reported, human relationships can be ignored, and no one dares to take risks. Of course, it's not bad if you have one or two friends who are engaged in tax inspection. At present, in the tax legal environment of China, people are uncertain about many things. Asking them what caliber they usually use for inspection before handling can avoid many risks. For example, Real Estate Document No.31stipulates that the unsettled outsourcing projects with insufficient invoices can be accrued, and we require that they must be outsourced projects and purchased materials.
Eight, as for the technical route of inspection, I won't say it. Every place, every unit and everyone has different technical routes.
9. Tax-related intermediary.
This may not only be related to the inspection, but also the tax-related intermediaries are being cleaned up from the level of the General Administration. As for the reason, I don't need to say more. It is even heard that individual managers require loss-making enterprises to make forensic reports, and some small-scale enterprises pay a symbolic income tax of several hundred dollars in order to save thousands of dollars. In fact, there is no requirement for enterprises to make income tax verification reports. Of course, we will be very happy if enterprises take the initiative to standardize management and guard against risks, but we have no right to ask enterprises to do so. To tell the truth, many forensic reports only adjust those regular expenses. In fact, enterprise accounting can be done completely. With this money, it is better to give the accountant a raise.