(A) false capital contribution and registered capital flight
Performance: the registered capital is false or the funds are returned or transferred shortly after registration.
Many companies have risks when they register, so-called "original sin" of capital. Christianity says that people have original sin when they fall to the ground. The phenomenon of false company registration used to be common, and now it also happens from time to time. In the early years, the phenomenon of false capital verification by accounting firms was very common. Now, with the strengthening of regulatory measures, the phenomenon of false registration with false capital verification reports has decreased, and most of them have been replaced by intermediary companies, which will be withdrawn after capital verification. Sometimes, it may be that they really contributed, but soon after registering the company, they withdrew the registered capital and used it for other purposes, resulting in long-term accounts receivable that could not be handled financially. This phenomenon is very common in many enterprises, and many bosses may scoff: "What's the big deal? Many of my friends' companies have such problems, and it's nothing. "For such a problem, we must find out what kind of punishment we may receive. In combination with the situation that the registered capital is not in place or the registered capital is withdrawn during the annual inspection of the Industrial and Commercial Bureau, it shall be supplemented according to the requirements of the Industrial and Commercial Registration Regulations, and a fine of 5- 12% of the withdrawal amount shall be imposed; What's more, there is a crime of escaping registered capital in the criminal law. Once an enterprise has an economic dispute with other market entities or causes great social harm, it is possible to investigate the criminal responsibility of shareholders. The "Qiongminyuan" and "Yinguangsha" incidents were typical cases in this regard.
(B) Income tax risk
1, hidden income is not recorded.
The common practice of hiding income is to set up off-balance-sheet accounts or internal and external accounts. Sales revenue does not enter the external account into the internal account, and funds are circulated outside the body. Contrary to this phenomenon, because the income is not recorded or less recorded, the company has suffered losses all the year round or is on the verge of meager profit. However, the scale of the company's production and operation is getting bigger and bigger, the company's scale is expanding, and the book funds are insufficient, so it will continue to borrow from shareholders. Therefore, the performance of this kind of tax evasion is that the off-balance-sheet current accounts with shareholders are large and frequent.
2. Income is not taxed for a long time.
After receiving the sales money, it is not recorded as income, but linked, included in accounts payable or other payables, and no tax declaration is made. This tax evasion method is mostly used when customers don't need enterprise invoices. The manifestation of this kind of tax evasion is that the tax payable cannot be paid for a long time and does not need to be paid.
3. Do not confirm the income according to the contract, and issue an invoice to confirm the income when collecting money.
According to the principles and spirit stipulated in the Enterprise Income Tax Law of People's Republic of China (PRC) and the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC), in 2008, State Taxation Administration of The People's Republic of China issued the Notice on Several Issues Concerning the Recognition of Enterprise Income Tax (Guo [2008] No.875), which clarified the time for enterprises to recognize the income from selling products and providing labor services. Unless otherwise stipulated in the enterprise income tax law and its implementing regulations, the confirmation of enterprise sales revenue must follow the accrual basis principle and the principle that substance is more important than form. However, some enterprises do not confirm income according to the regulations, and postpone the confirmation of income to delay tax declaration. For example:
Risk analysis case 2: failure to confirm income according to the provisions of the tax law, delaying the tax payment time.
A company signed a contract with a customer to sell 1 10,000 items to the customer. The customer has taken the goods away, and the company will give the customer a three-month account period, and then issue an invoice to the customer after three months before paying taxes.
In this case, when do you need to declare your tax obligation? Is it the month when the contract is signed or three months later? According to the relevant provisions of the tax law, even if the VAT invoice has not been issued, the income should be confirmed in the month when the customer picks up the goods. In reality, many enterprises, like this company, mostly issue invoices when collecting money, and confirm the income after issuing invoices. Delaying the tax for three months in this way can reduce the cash flow pressure of the company. According to the provisions of the tax law, this leads to the risk of paying taxes, late fees, fines, and even criminal responsibility. We can calculate an account and compare the advantages and disadvantages of doing so:
Assuming that the enterprise is a general taxpayer, the contract sales amount is 6.5438+0 million yuan, and the input tax amount is 6.5438+0.4 million yuan. In addition, assuming that the annual interest rate and opportunity rate of return of funds are both 6%, and the value-added tax payable is:100×17%-14 = 30,000 yuan, then the benefits of doing so are as follows:
(1) Earn interest on funds for 3 months.
Fund interest =30000×6%÷ 12×3=450 (yuan)
(2) Get the opportunity income of tax deferred for 3 months.
Opportunity income =30000×6%÷ 12×3=450 (yuan)
Welfare adds up, 900 yuan.
Assuming that tax evasion is discovered after half a year, the risks and disadvantages of delaying tax payment for three months are:
(1) Tax paid =0
② Fine = 30,000 yuan (calculated by 1 tax evasion)
③ Late payment fee = 30,000× 0.05 %× 90 =1350 (yuan)
Three * * * meter = 30000+1350 = 31350 (yuan). If you don't do it well, you may have criminal responsibility.
Compared with the risk, the income is really not worth it. Many enterprises do not attach importance to this tax risk, not only the managers (or bosses) of enterprises, but also the financial personnel. Finance and taxation experts
If we pay a little attention to this, we can delay the tax payment reasonably and legally, and there is no risk of tax inspection. For example, according to the revised Detailed Rules for the Implementation of the Provisional Regulations on Value Added Tax, which was implemented on June 65438+1 October1,2009, the tax payment time is as follows according to the different sales settlement methods:
(a) the sale of goods by direct payment, whether the goods are sent or not, shall be based on the date of receiving the sales money or obtaining the certificate claiming the sales money;
(2) Goods sold by means of collection and acceptance or entrusted bank collection shall be the day when the goods are sent out and the collection procedures are completed;
(3) In the case of credit sale or installment payment, the payment date agreed in the written contract shall prevail; If there is no written contract or a written contract does not stipulate the date of payment, it shall be the date of delivery of the goods;
(4) If the goods are sold by prepaid payment, it is the day when the goods are delivered, but the production and sales of large machinery and equipment, ships, airplanes and other goods with a production period of more than 12 months are completed, and it is the day when the prepayment or the payment date agreed in the written contract is received;
(5) Entrusting other taxpayers to sell goods on a consignment basis is the day when the consignment list of the consignment unit is received or all or part of the payment is received. If the consignment list and payment are not received, the consignment goods will be issued 180 days;
Planning ideas:
Different settlement methods naturally lead to different tax payment times. Therefore, as long as the payment and settlement method in the sales contract is slightly changed, the expected purpose can be achieved without risk.
4, extra-price income is not recorded, private coffers are set up, and tax returns are not made.
Enterprises do not record extra-price income or sporadic income, such as the income from the sale of leftover materials, set up a small treasury, and use extracorporeal circulation to hide income. This situation exists in many enterprises, and realistically speaking, the more formal the management, the more likely it is to exist. If an enterprise has set up internal and external accounts, it is less necessary and impulsive to set up a small vault. Because out-of-price income and sporadic income account for a small proportion of operating income, this method is not easy to find. State-owned enterprises and listed companies use this method more.
5. Determine that the sales behavior does not conform to the provisions of the tax law and evade paying taxes.
According to the tax law, many behaviors of enterprises should be regarded as sales, and some enterprises do not follow the policy. Items that should be regarded as sales are not regarded as sales and are not subject to tax adjustment. Most of this happens because financial personnel don't understand tax laws and policies, and a few understand policies but deliberately violate them.
Because the tax policies of different taxes often come from different offices in State Taxation Administration of The People's Republic of China, there is no coordination between them, so there are often inconsistencies or even contradictions between different tax policies. For example, in order to promote sales, enterprises often introduce the policy of "buy one get one free". According to the third paragraph of the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Several Issues Concerning the Confirmation of Enterprise Income Tax (Guo [2008] No.875), if an enterprise sells its own goods by buying one and getting one free, it is not a donation in terms of income tax, and the total sales amount should be shared according to the proportion of the fair value of each commodity. However, according to the Detailed Rules for the Implementation of the Provisional Regulations on Value-added Tax, it must be regarded as sales and paid value-added tax. However, many enterprises do not regard sales as tax, which leads to tax risks.
For another example, according to the Notice on Handling Income Tax on Assets Disposed by Enterprises (Guo Shui Fa [2008] No.828), when an enterprise transfers assets between its head office and its branches, it can be regarded as internal disposal assets, not as sales confirmation income, and the tax basis of related assets is calculated continuously, except for transferring assets abroad, because the ownership of assets has not changed in form and substance. However, according to Article 4 of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value-added Tax (Order No.50 of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China of the Ministry of Finance), taxpayers with more than two institutions and unified accounting transfer goods from one institution to other institutions for sale, unless the relevant institutions are located in the same county (city), they will be regarded as selling goods.
Appendix:
Article 25 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC) (the State Council Order No.512 of the People's Republic of China) stipulates that enterprises that exchange non-monetary assets, donate, repay debts, sponsor, raise funds, advertise, sample, employee benefits or distribute profits with commodities, property and services shall be regarded as selling commodities, transferring property or providing them.
Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value-added Tax (Order No.50 of State Taxation Administration of The People's Republic of China of the Ministry of Finance) Article 4 The following acts of units or individual industrial and commercial households shall be regarded as selling goods:
(1) Entrusting the goods to other units or individuals for consignment;
(2) Consignment of goods;
(3) Taxpayers with more than two institutions and unified accounting transfer goods from one institution to other institutions for sale, unless the relevant institutions are located in the same county (city);
(4) Non-VAT taxable items using self-produced or entrusted goods;
(five) the goods produced or commissioned for processing are used for collective welfare or personal consumption;
(6) Providing goods produced, processed or purchased as investment to other units or individual industrial and commercial households;
(7) Distributing goods produced by oneself, processed on commission or purchased to shareholders or investors;
(8) Giving the goods produced, entrusted or purchased to other units or individuals free of charge.
(C) Cost and expense tax risks
The main forms of cost and expense tax risks are:
1, a large number of receipts or IOUs are recorded.
China implements the management system of "controlling tax by ticket", so the state has introduced the invoice management system. These systems stipulate that legal bills that do not meet the requirements of the state shall not be accounted for or deducted before tax. In practical work, it is sometimes difficult for an enterprise to obtain a formal invoice that meets the requirements, so it can only be accounted for with a white receipt. In this case, tax adjustment should be made according to regulations. However, some enterprises do not make tax adjustments according to the regulations, and there are tax risks.
From the above situation, we can also find that under the current social, market and legal environment, enterprises violate the law and sometimes they are helpless. We are opposed to challenging the law and hope that the government can formulate a more humane tax policy environment. However, under the premise that the policy has not changed, enterprises can only comply with the policy and cannot violate it.
2. Inflated head, inflated salary
It has been found that some enterprises will adopt this method of inflating staff salaries to evade taxes. This technology is "low-tech" and easy to be identified and investigated. With the continuous improvement of China's legal environment, such as the promulgation and implementation of the labor contract law, the bloated head needs to pay social security. Therefore, the phenomenon of tax evasion through this method is decreasing.
Risk analysis case: the trap in the "planning" of payroll tax
I. Basic information of the case
In July 2009, an enterprise invited Shenzhen Wisdom Source Consulting Co., Ltd. to provide them with tax risk simulation inspection and tax consulting services. During the investigation, we found that the company's payroll showed that the salary of all employees was 2000 yuan. Is this normal?
Second, the problem and risk analysis
First, this is a high-tech enterprise, and the salary of employees should be much higher than 2000 yuan; On the other hand, 2000 yuan is the threshold of personal income tax, and 2000 yuan just doesn't need to pay personal income tax; Third, the number of employees on the payroll does not match the actual situation. The actual number of employees is about 100, while the payroll is about 150, and the number of inflated employees is 50. Through interviews and consulting other materials, we know that the employees of this company earn a high income, even ordinary clerks earn 3,000 yuan a month, most employees earn 6,000 yuan-10000 yuan a month, and a few high-income employees pay 30,000 yuan a month, so the amount of personal income tax is not small. In order to help employees pay less personal income tax, the company has made "planning arrangements" for personal income tax on wages and salaries. They sought outside help and found a local tax agency. The tax consultant of this tax agency and the financial director of the enterprise worked out the personal income tax planning scheme for employee compensation. There are mainly the following points: first, the number of people is inflated. One person's salary is paid by two or three people, and the salary is reduced; Second, a person's salary is paid by multiple affiliated enterprises. Third, the bonus requires employees to find invoices for reimbursement; Fourth, part of the salary is paid through the small treasury, which is not reflected in the external account. Fifth, a small number of corporate executives are paid through overseas companies. In this way, all employees of the company do not have to pay any personal income tax.
This so-called "planning scheme" of personal income tax on employees' wages and salaries has a good effect and can greatly reduce individual taxes, but it violates the basic principle of "legality" of tax planning and becomes a typical tax evasion case, laying a time bomb for enterprises. I just don't know when it will break out.
3. Make false invoices to increase the cost at will or adjust the cost during the tax period.
It is a common phenomenon in enterprises to increase the input deduction of value-added tax or the pre-tax deduction of enterprise income tax by falsely invoicing. In addition, according to the accounting standards for business enterprises, the carry-over of costs should follow the "matching principle" and should not be advanced or delayed. In reality, in order to evade taxes, some enterprises deliberately violate the above principles and arbitrarily adjust or carry forward costs and expenses in advance. For example, it is also common to change the inventory valuation method, expensize the expenses that should be capitalized, and change the cost allocation method at will.
This so-called "planning scheme" looks simple and effective on the surface. But in fact, this is not a real tax planning, but a typical tax evasion in the name of planning. Such a "planning" scheme has laid a potential time bomb for enterprises to evade taxes, which will bring enterprises and bosses into the "sewer" from time to time.
The problem is that in order to pay less taxes, similar tax arrangements are common in many enterprises. Falsely issuing Jian 'an invoices is also the most commonly used means for real estate enterprises to reduce tax burden. So, what kind of risks will there be? Our analysis is as follows:
① After falsely issuing Jian 'an invoice, the cost of Jian 'an will be falsely high.
The sales of the project is about 650 million yuan, and the total cost of Jian 'an is about 380 million yuan, which will reach 480 million yuan after adding 1 billion yuan. The government will set project quotas for construction and installation costs. For example, the Administrative Measures for Land Value-added Tax Liquidation in Beijing issued by Beijing Local Taxation Bureau in May 2007 (note: this is the first person to eat crabs in China, and it is the first detailed rules for land value-added tax liquidation in China after the release of the Land Value-added Tax Liquidation Document (Cai Shui (2006) 187)) stipulates that there are four expenses in Beijing: preliminary engineering expenses and construction installation expenses. High-rise buildings are 2263 yuan per square meter. If the amount exceeds the prescribed amount, the tax authorities will not recognize it unless there are special reasons. Then, falsely issuing 654.38 billion yuan of Jian 'an invoices at one time will inevitably increase the cost of Jian 'an in vain. How to explain to the tax authorities? Can you find a suitable reason for the tax bureau to agree? If the increase is not large, it can be explained that the probability of passing such a large sum of money is probably zero, because if the Inland Revenue Department "helps too much" in this matter, there is also the risk of "losing your job".
② Risk of return on capital
The actual construction and installation cost is 380 million yuan, and the invoice is 480 million yuan. How to handle the flow of funds? Do you want to pay a false 1 100 million yuan? If 654.38+000 billion yuan is left unresolved for a long time, it will easily arouse the suspicion of the tax authorities, and the unpaid expenses cannot be accounted for according to the regulations. If it is transferred, how can 1 100 million yuan be repaid? Will the other party have credit risk? Will you cheat?
③ Accounting treatment risk of returned funds.
We assume that the builder's credit is good and it doesn't matter if the funds return. The other party will re-call the company with 654.38 billion yuan of funds. How do you get such a large sum of money? Internal account or external account? If you enter the account through the bank, the account has the risk of entry, and you can only hang it as "demand" for a long time, and you can't delete it. If it is recorded in cash, it can be included in the "small vault", but such a large amount of cash can only be withdrawn several times. Putting such a sum of money in the "small vault" is not a "small vault", and the management of this "small vault" will be very difficult and risky.
(4) the risk of accounting treatment of the other party
Thinking in place, if considered from the perspective of the builder, the builder will also face great difficulties in accounting treatment. How to deal with the false amount of 1 100 million yuan? The income of 200 million yuan became the income of 300 million yuan. What should I do if I have to pay more enterprise income tax? How to withdraw 1 100 million yuan in cash? In order to deal with this dilemma, the construction party can only take irregular measures to deal with it, such as getting a fake invoice to pay the bill by itself or making a fake list of personnel and adding manpower to solve it. This will amplify the tax inspection risk of construction companies. Once the construction company has an accident, the tax authorities will take the lead and drag the development enterprise out. In reality, similar cases of tax inspection due to the appearance of upstream and downstream are not uncommon.
Third, analyze the difference between tax evasion and planning.
Compared with the scheme provided by us, because it belongs to the category of reasonable and legal tax planning, the procedure will be more complicated, and time cost, labor cost and capital cost will occur, and tax saving will be lower than direct tax evasion, but the nature and operation platform of the two are completely different. The practice of tax evasion will leave tax inspection risks and hidden dangers for enterprises in the future. Although the planned scheme is troublesome to operate, it is legal. Your shareholders, legal persons and financial personnel will sleep soundly in the future. Even if the tax bureau determines that the transaction amount is large and unreasonable, it only belongs to the category of "the transfer pricing of related party transactions is unreasonable and needs special tax adjustment", which cannot be characterized as tax evasion and has no legal risk. This is the essential difference between the two.
(D) the risk of tax analysis of accounting statements
The business activities of an enterprise will be reflected by the accounting information in the financial report. If the enterprise has tax evasion, it will also be reflected through this information. No matter how strong the accounting level of an enterprise is and how high the level of making false accounts is, it is difficult for an enterprise not to be discovered. After all, a fake is a fake, and a fake can never be true. Because accounting statements don't lie. But some bosses don't believe in evil, always thinking that the people I invited are of high level and the tax bureau can't catch them. Through the analysis of accounting statements provided by enterprises, the forms of tax analysis risks of accounting statements are:
1, the performance on the balance sheet is: accounting subjects such as inventory, accounts receivable, other accounts receivable, accounts payable, other accounts payable, and capital reserve cannot stand scrutiny; The accounting treatment is chaotic, and the accounts are inconsistent;
2. The performance in the income statement is that the cost does not match the income and the profit structure is unreasonable;
3, the indicators, high and low, or like a roller coaster, or full of loopholes.
Specifically, false accounts usually leave clues in the following aspects:
① Financial indicators will be too high or too low when compared with the average level of the same industry.
(2) If we compare the index of enterprises with previous years, there will be ups and downs, just like riding a roller coaster.
③ The profit rate and tax rate of enterprises are at a low level for a long time.
In reality, some enterprises have been losing money for several years, but the problem is that the scale of the company is getting bigger and bigger, so where does the money come from? Shareholders of the company lend money to the company as working capital in their own names. Is it normal in the long run? Some bosses are smarter and don't lose money, earning hundreds of dollars a year, which symbolizes the tax of tens of dollars for sexual intercourse. However, if there is a sustained low profit, the profit rate will be significantly lower than the average level of the same industry, and the tax rate will be significantly lower than the average level of the same industry. At present, tax authorities all over China have an unwritten rule that there will be a lowest tax rate. For example, in Shenzhen, the tax authorities stipulate that the tax rate of industrial enterprises is not less than 1.5%, and the tax rate of commercial enterprises is not less than 8‰. Some people say that it is easy to know these values. According to this standard, it is only a little higher than the minimum standard stipulated by it, and the tax bureau will not come to trouble. Note that the above is the minimum value, and different industry standards are different. Can you go a little higher than the minimum standard?
(4) The accounts are inconsistent with the facts. Cash and bank deposits are generally easy to control for enterprises, and it is not difficult to achieve the consistency between accounts and facts. Unreal financial behavior is difficult to achieve the consistency between inventory accounts and facts, and generally can not stand the inventory. Either the account is greater than the reality, or the reality is greater than the account. This phenomenon is very common in reality. For example, I purchased 100 pens at one time and sold them all, but 80 of them had official invoices and 20 had no invoices, so the enterprise entered the small treasury. Then this will result in zero inventory in the warehouse, but there are still 20 pieces of inventory on the books. This has led to the phenomenon that the account is bigger than the real one. If you do this frequently, it will snowball, and the discrepancy between accounts and facts will become more and more serious. Eventually, this may happen. There is a pile of inventory on the books, with millions and tens of millions, but it is long gone in the warehouse. It is also common that the actual amount is greater than the account. For example, in order to control costs, enterprises can't issue compliant invoices when purchasing from smaller suppliers, so the purchased goods can't be accounted for. Moreover, there are physical objects in the warehouse, which will cause the phenomenon that the reality is greater than the account. Inconsistency of inventory accounts is the most difficult problem for enterprises to deal with and explain to the tax bureau.
Further reading: How to buy insurance, which is good, and teach you how to avoid these "pits" of insurance.