First, the meal expenses in the travel expenses shall not be deducted from the input tax regardless of whether the special VAT invoice is obtained.
Relevant basis: Caishui (2016) No.36 Document: The input tax generated from the purchase of passenger services, loan services, catering services, residents' daily services and entertainment services shall not be deducted from the output tax. Special reminder: Since the meal fee cannot be deducted from the input tax, the meal fee in other related expenses except travel expenses, such as employee education fee, meeting fee and board member fee, needs to be accounted for separately or listed separately.
Two, after the cancellation of enterprise account books and other tax related information preservation should pay special attention to matters.
Policy 1: Article 29 of the Detailed Rules for the Implementation of People's Republic of China (PRC) Tax Collection and Management Law (the State Council Order No.362) stipulates: "Account books, accounting vouchers, statements, tax payment vouchers, invoices, export vouchers and other relevant tax-related materials shall be legal, true and complete. The retention period of account books, accounting vouchers, statements, tax payment vouchers, invoices, export vouchers and other relevant tax-related materials is 10 year; However, unless otherwise provided by laws and administrative regulations. " ? Therefore, tax-related materials such as account books should be kept for 10 years and shall not be destroyed without authorization.
Third, employees get wages and salaries in many places, deduct expense standards in many places and deduct less personal income tax.
According to the relevant provisions of personal income tax, if the employer and the dispatching unit pay wages and salaries respectively for the convenience of collection and management, the method of deducting expenses by one of the payers is adopted, that is, only when the employer pays wages and salaries will the expenses be deducted in accordance with the provisions of the tax law, and the personal income tax withheld will be calculated; The wages and salaries paid by the dispatching unit are no longer deducted, and the applicable tax rate is determined directly according to the full payment, and the personal income tax withheld is calculated.
Four, can not accurately grasp the scope of input tax deduction, be fined and late fees.
The scope and conditions of input tax deduction are clearly stipulated in the tax law. For non-VAT taxable items, VAT exempt items, collective welfare and personal consumption, goods (services) with abnormal losses, goods (services) purchased in products and finished products with abnormal losses, the input tax should be transferred out according to regulations, and taxpayers should accurately grasp the scope and conditions of input tax deduction.
Fifth, the issue of paying wages to real employees through false employee information.
When some taxpayers inquire about the issuance of tax payment certificates or self-service inquiry about the declaration, there will be many withholding unit declaration records and withholding tax payment records in the system, and the recorder is not employed by the unit. There are several possibilities for this situation: first, the withholding unit has not deleted the list of resigned persons; The second is to falsely declare the illegally obtained personnel information, and at the same time use the falsely declared salary amount to pay wages to other employees.
Six, write down the sales revenue or conceal a part of the sales revenue.
Then in the third phase of Golden Tax, you can compare whether your profit is negative through your cost, or compare your invoices, payment received and goods sold, or further query the relevant account book data of the downstream enterprises you trade with through big data to compare the abnormal situation.
Seven, long-term zero declaration
The core purpose of enterprise establishment is to create value. Long-term zero declaration means that there is no source of income for a long time, which is unfavorable to the long-term development of enterprises.
Secondly, the operation of enterprises has costs, such as employee salaries, facade rent, utilities and so on. If there is no source of income, who will be willing to "lose money to make money", which will inevitably attract the attention of the tax bureau.
In addition, if long-term zero-declaration enterprises have invoices, the risks will be even greater, which may involve "running households", falsely issuing invoices and concealing income.
Financial personnel should actively understand the new fiscal and taxation policies, avoid entering the misunderstanding of tax-related treatment, and reduce the tax-related risks of enterprises.