In June, 20 16, the inspectors of the Inspection Bureau of Baiyin State Taxation Bureau carried out a special regional tax rectification campaign for the pharmaceutical industry within their jurisdiction, and found that Baiyin Pharmaceutical Co., Ltd. achieved sales income of 6.97 million yuan in 20 14 and 47.37 million yuan in 20 15, especially from 20 16 to June.
This is the clue that the tax authorities find that there is a problem with corporate taxation, and this is the shadow of finding corporate problems!
Tax found that the company's sales income in 20 14 was only 6.97 million, and it suddenly increased to more than 47 million in 16. It doesn't matter, the annual income in the first half of 20 17 exceeds that in the whole year of 16!
Isn't this targeted?
What is easy to be audited by tax?
1. After the change of legal person, the special VAT invoice was issued abnormally.
2. A large number of special VAT invoices still exist.
3. The unified invoice for purchasing agricultural products is false.
It is unusual for commercial enterprises to open special tickets, which is the focus of recent crackdown!
5. In a short period of time, the newly established commercial enterprises collected a large number of special VAT invoices, and the tax burden was low. Needless to say, it was born for buying and selling invoices.
6. Small-scale enterprises that meet the standards of general taxpayers and are not recognized as general taxpayers.
Small business owners and accountants, remember the amount of your bill, 500,000,800,500,000. Once it is achieved, it can't be on a small scale!
7. Zero negative declaration for six consecutive months.
Sometimes I really can't reach it. What should I do?
Because the tax burden varies greatly in different industries, different places and even different time periods, it needs to be analyzed in detail.
But sometimes, many taxpayers pay low taxes for normal reasons. For example, the market is sluggish, products are unsalable, input tax is large, and taxes are not paid for a long time. It's normal at this time, so you don't have to pay taxes. These situations can be truthfully reported to the tax authorities without any psychological burden.
As for whether the abnormal reason is reasonable or unreasonable, we need to play a game with tax!
At present, the case selection of tax inspection is basically to find an industry first, and then find a unit with abnormal tax burden in this industry.
Therefore, we must be careful that the tax burden is too low and lower than the industry average.
Otherwise, you will be the next to be audited!
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