Step 2: Calculate the actual income of the current period according to the original voucher Step 3: Calculate and determine the actual value-added tax/business tax of the current period according to the actual income of the current period.
Step 4: Compare the VAT/business tax calculated twice.
Step 5: Calculate the taxable income according to the income statement and the original voucher respectively.
Step 6: Calculate the income tax payable according to the two taxable incomes.
Step 7: Compare the income tax calculated twice.
Step 8: Check whether there are internal transactions with other companies. From the fourth and seventh steps, we can see whether there is tax evasion.
Extended data:
First, how to report tax evasion by training institutions?
"12366 tax service hotline" is a special telephone number of the national tax authorities that State Taxation Administration of The People's Republic of China applied to the Ministry of Information Industry for approval on 200 1 to meet the needs of strengthening and improving tax service. It has a unified call center code, that is, the IRS is 12366- 1, and the local taxation bureau is 12366-2. It combines manual and automatic voice, providing multifunctional and high-quality voice service all day. Its main service functions include: tax consulting services, mainly providing taxpayers with tax laws, regulations and policies, tax collection and management regulations, tax-related information and other consulting services; The tax guide service mainly provides consulting services for taxpayers to handle tax registration, invoice purchase, tax declaration and other tax-related matters; The tax-related reporting service mainly provides services for taxpayers to report tax violations; The complaint supervision service is mainly aimed at taxpayers' morality, service quality and tax officials of tax authorities.
Second, what kind of punishment will tax evasion face?
(1) According to the provisions of Article 201 of the Criminal Law of People's Republic of China (PRC), a taxpayer who makes false tax returns or fails to do so by means of deception or concealment to avoid paying a large amount of tax, accounting for more than 10% of the taxable amount, shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and shall also be fined; If the amount is huge, accounting for more than 30% of the tax payable, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years and shall also be fined.
If the withholding agent fails to pay or underpays the tax withheld or collected by the means listed in the preceding paragraph, and the amount is relatively large, it shall be punished in accordance with the provisions of the preceding paragraph.
If the acts mentioned in the preceding two paragraphs are carried out many times without being dealt with, they shall be calculated according to the accumulated amount.
Whoever commits the act mentioned in the first paragraph, after the tax authorities have issued a notice of recovery in accordance with the law, pays back the tax payable and the overdue fine, and is subject to administrative punishment, shall not be investigated for criminal responsibility; Except for those who have received criminal punishment for tax evasion within five years or have been given administrative punishment by tax authorities for more than two times.
(2) Article 202 Whoever refuses to pay taxes by violence or threat shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and shall also be fined not less than one time but not more than five times the amount of tax refused; If the circumstances are serious, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years, and shall also be fined not less than one time but not more than five times the amount of tax refusal.