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Recently, Chongqing tax authorities, with the great assistance of Beijing tax authorities, verified that Chongqing F Investment Co., Ltd. concealed its income of1160,000 yuan by means of fictitious business projects, false invoicing and inflated costs.
In view of the illegal behavior of enterprises, Chongqing tax authorities have made a decision to pay back enterprise income tax, add late fees and double the fine of more than 7.6 million yuan. At present, all taxes have been recovered and put into storage.
The whole story of the case
The inspectors examined the electronic accounts of Chongqing F Company. When analyzing management expenses, an enterprise caught the attention of inspectors. According to the certificate No.7 and No.22 of August, 20 15, the enterprise paid the consulting service fee of RMB 4 million and RMB 3.9 million to Beijing X Company through the bank respectively? Why should the enterprise pay a large consulting fee of 7.9 million yuan to Company X?
The inspectors immediately asked Chongqing F Company to provide these two sets of vouchers, and attached detailed original attachment materials.
Upon examination of the original annex, it is found that the service fee of 7.9 million yuan consists of nine ordinary VAT invoices, which were issued by Beijing X Company on August 26th, 20 15. The stub of the bank transfer check attached to the voucher shows that Chongqing F Company remitted 7.9 million yuan, 3 1, to the account of Beijing X Company on August 26th.
For this expenditure, Chongqing F Company explained that because Beijing X Company planned and represented a loan business project for it, it was an intermediary service fee paid to it according to market conditions. Inspectors don't believe each other's explanations and continue to review and analyze the information of all business parties.
After investigation, Chongqing F Company used false invoices and forged bank transfer stubs to fabricate consulting services with three enterprises in Beijing, and falsely listed costs and hidden income11/60,000 yuan. In view of the illegal behavior of the enterprise, the tax authorities made a decision to pay back the tax, impose a late fee and impose a fine of 1 times * * * totaling more than 7.6 million yuan.
02
As long as taxpayers have the obligation to pay taxes in the process of production and operation, they should declare and pay taxes according to law, and they must fulfill their obligation to declare and pay taxes. However, in order to avoid paying taxes, a few taxpayers take various illegal measures to achieve the purpose of paying less or even not paying taxes. Among them, making false tax returns at the cost of false invoices is a typical way of tax evasion.
According to the first paragraph of Article 63 of China's Tax Administration Law, a taxpayer who forges, alters, conceals or destroys account books and vouchers without authorization, or overstays expenses in account books or omits to report income, or refuses to declare or make false tax returns after being notified by the tax authorities, and fails to pay or underpays the tax payable is tax evasion.
At the same time, according to the above-mentioned laws and regulations, if a taxpayer evades taxes, the tax authorities shall recover the unpaid or underpaid taxes and late fees, and impose a fine of more than 50% and less than five times the unpaid or underpaid taxes; If a crime is constituted, criminal responsibility shall be investigated according to law.
Relying on only one invoice, there are loopholes and risks in the internal control management and tax management of enterprises. Not to mention fake invoices!
03
In addition to the above-mentioned risk taxpayers, 20 19 any enterprises with suspicious signs will be subject to tax inspection! Mimo has sorted out six common tax-related risks in enterprises, and medical staff must check them!
1, failed to file tax returns in time.
2. The small-scale annual declared income of VAT is less than the invoiced amount.
No matter whether it is self-invoicing or agent invoicing, the declared income must not be less than the invoiced amount, which will trigger the prompt of risk model, tax assessment and tax verification procedures.
3, there are tax incentives, but there is no preferential qualification.
Tax benefits such as tax exemption are not enjoyed at will, and relevant laws and regulations must be observed.
Fill in the tax-free sales privately, and the tax will take measures to deal with it. Pay attention to the tax exemption column. You must keep true and legal information for future reference, otherwise this column will always be empty.
4. Enterprises that always wander between ordinary taxpayers and small-scale dividing lines.
Because many enterprises don't want to be ordinary taxpayers, but the business volume is really large at ordinary times, they stop invoicing every time they reach the critical line of ordinary taxpayers to avoid the identification of ordinary taxpayers.
This kind of behavior is difficult to hide from the powerful tax information system, and once it is investigated, it is bound to pay a lot of taxes.
5. Tax-free small and micro critical point invoice invalidation risk
At the end of the quarter, the continuous invalid invoices near the tax allowance of 300,000 yuan for small and micro enterprises are likely to be invalidated by taxpayers in order to enjoy small and micro tax exemption, and will be reissued next month.
But the cancellation needs to be cautious, and the tax monitoring is very accurate.
6. Enterprises that defraud export tax rebates
State Taxation Administration of The People's Republic of China, the public security, the customs and the People's Bank of China jointly launched a cooperative mechanism to prevent and crack down on the crime of defrauding export tax rebates, maintained a high-pressure situation on export tax rebates, and severely punished enterprises that defrauded the state tax rebates by means of over-reporting the quantity, price, empty boxes or fake exports.
Therefore, I would like to remind all medical practitioners that in their daily work, they must standardize entry, file tax returns reasonably and reduce the risks in tax inspection. Sometimes the boss is not very clear, so he should communicate with the boss to explain the harm of financial irregularities. If the boss always goes his own way, then the financial staff should protect themselves!
04
It can be said that it is absolutely impossible for any pharmaceutical company to evade tax inspection and tax payment obligations today when the tax control of tax authorities is constantly upgrading and the accounting blacklist system is constantly improving.
Because tax is controlled by votes, many business behaviors stipulated in the enterprise income tax law are unified as paying as much as possible, and enterprises, as the executors of policies, should also carry out real-time and effective tax planning in order to grab dividends and avoid risks.
1. You can't buy fake tickets, let alone buy them.
This phenomenon is very common, for example, once 20 central enterprises were randomly selected, and 18 households made false accounts. The false accounting tax here mainly involves enterprise income tax. The above-mentioned invoice reimbursement and the purchase of invoices through Taobao can be characterized as costs or expenses unrelated to their own operations and cannot be deducted before tax, so be careful to touch fake tickets in the future. In addition, everyone should confirm the reimbursement of electronic invoices to avoid being pitted and prone to repeated reimbursement.
2. Look for opportunities in the rift valley of policy.
At present, there are many imperfections in tax revenue, and there is also a lot of room for tax planning. For example, the transfer of financial products in the tax policy of asset management products is subject to differential taxation, and it is stipulated in Caishui No.201790 that the closing price can be used as the purchase price in some cases, which perfectly avoids the risk monitoring of controlling taxes by votes.
3. Know more about fiscal and taxation policies.
Only in this way can we enjoy our due rights. There are many fiscal and taxation policies, and no one can guarantee that they can be fully remembered and used well. Therefore, many times, government agencies will not take the initiative to give preferential treatment to enterprises. The best way is to learn more from yourself, standardize your business according to relevant documents and policies, and then enjoy your due rights to avoid being involved in the whirlpool of controlling taxes by votes.