Fictitious consulting services with three enterprises in Beijing, fictitious cost, * * * hidden income1160000 yuan.
In view of the illegal behavior of the enterprise, the tax authorities made a decision to pay back the tax, impose a late payment fee and impose a fine of 1 times, totaling more than 7.6 million yuan.
Such an obvious large consulting fee, without relevant evidence and data, dares to use fake invoices to enter the account. Who are you going to check with the tax bureau?
02
Consulting fees are "deeply taxed"
Why is the consultation fee meeting so serious and rampant? Mainly for the following two reasons:
1) according to the relevant provisions of the enterprise income tax law, the consulting fee can be deducted in full before tax.
Consulting fees belong to the management expenses of enterprises, and are also normal expenses related to taxable income, which can be classified as
Items allowed to be deducted before enterprise income tax.
Different from advertising fees, business entertainment fees, welfare fees and other restrictions, some enterprises directly turn welfare fees into consulting fees, and more expenses can be deducted before tax, which is equivalent to a reduction in final income tax.
This behavior of fictitious expenses has constituted an illegal act of tax evasion!
2) Consulting fees are characterized by easy fabrication of business and difficulty in judging authenticity.
Consulting services cover a wide range. According to the definition of consulting service in Annex I of Caishui [2016] No.36, consulting service refers to the activities of providing information, suggestions, planning, consulting and other services. Including consulting in finance, software, technology, finance, taxation, law, internal management, business operation, process management and health.
Specifically, consulting lawyers or law firms for related legal issues, consulting tax agents for related tax issues, etc., all need to pay related service fees.
Consulting service is mental work, unlike advertisements with physical objects or audio and video. The consultation result may be a page, but its value is hard to measure.
Drawing a line is only worth 1 dollar, but I know where to draw a line is worth nine thousand nine hundred and ninety-nine dollars. This is the value of effective consultation.
It can be seen that as long as it is for the company's business, the remuneration paid for consulting with enterprises or individuals is consulting fees. If you don't conduct detailed field visits or consult the corresponding units, as long as you can't see any clues from the accounts, some enterprises will choose to take risks.
03
How can consulting fees "stand scrutiny"
With the strengthening of tax inspection and the improvement of inspection methods including tax big data, the phenomenon of abusing pre-tax deduction of consulting fees will be invisible.
This also requires all
Enterprises must make their consulting fees legal and reasonable, and stand the scrutiny of inspection departments. They must not simply and rudely collect them directly before tax, thinking that the tax bureau will not check them, and it will be too late for the tax bureau to come to you.
Can an expense be deducted before enterprise income tax,
It is not only the appearance of the evidence chain, but also the essence behind the business. An invoice is not enough to support the authenticity and rationality of the merchant, so the essence of the merchant is very important.
We suggest that enterprises should make preparations from the following three aspects to reduce the tax risks of enterprises:
1) to ensure the authenticity of the business.
How to judge the authenticity of consulting business? Enterprises need to organize and save relevant information.
For example, consulting business contracts, program reports and other project information. You should keep it well, pay attention to the payment method and payee, and then use these materials as proof to avoid being identified as "false invoicing".
2) Check the rationality of the expenditure amount.
The rationality of the quota is based on the company's income level and industry level.
Whether the amount of consulting expenses matches the income level of the enterprise and the ability level of the enterprise to provide consulting services, etc. For example, the proportion of large expenditures accounting for 80% of corporate income is obviously unreasonable.
The tax bureau will also pay attention to the proportion of consulting fees in sales expenses and income, and whether its fluctuation is in line with the industry level. Unreasonable proportions will certainly be noticed.
3) Confirm the rationality of consulting business.
Rationality of business, such as whether the consulting service provided is necessary or daily needs, and whether the service provider has relevant information.
Qualification certificate.
In addition, we should also know whether there is a connection between the enterprise and the service provider, and whether there is an obvious connection.
Transfer of interests or other interest arrangements.
Sometimes, the tax authorities will also check whether there are corresponding data and evidence by analyzing the characteristics of the industry, the business purpose and logic of consulting services, and the approval procedures for internal service procurement decisions.