The writer is Mr. Chen, a senior tax planner.
Recently, State Taxation Administration of The People's Republic of China released the announcement of government procurement intention in June 5438+February 2020. The third phase of Golden Tax can no longer meet its current demand. The fourth phase of Golden Tax not only realized the consolidation and unification of national tax and local tax data, but also included "non-tax" businesses, thus achieving more comprehensive control over businesses and enterprises and maintaining order. What does the IRS's purchase of the fourth phase of water inflow mean to enterprises? It means that national taxation can master more data and information of enterprises, in other words, it is basically impossible for enterprises to walk a tightrope in taxation in the future.
The fourth phase of golden tax mainly monitors the following aspects of enterprises: in terms of income, many enterprises will hide part of their income, give more bills to customers, or collect money without opening bills. Then the fourth phase of golden tax can be judged not only by the capital flow statement account of the enterprise, but also by the relevant data statements of the upstream and downstream enterprises, the income statement of the same industry, the income statement, etc. At present, some cities have implemented large cash management pilot projects, and compulsory measures can be taken for abnormal bank accounts.
In terms of enterprise inventory, the inventory system is more transparent. All invoices are uploaded, and the inventory, purchase and shipment quantity of enterprises are transparent. If the invoice is abnormal or the inventory account does not match, it will be checked. Enterprises must do a good job in inventory management, take stock regularly, and the accounts are consistent with the facts.
As far as enterprise cost is concerned, there is a serious mismatch between enterprise income and cost. Enterprises declare a lot of expenses, such as refueling fees, conference fees, consulting fees, etc. However, there is no invoice for collective expenses, which is abnormal compared with the income and expenditure of the same industry.
In terms of corporate social security tax, many employees' employees are below 5000 for a long time or remain unchanged for a long time. After the implementation of the five certificates, taxation, industry and commerce, and social security are all networked. It is illegal not to enter social security during the probation period, and it is illegal to rely on social security. The only way to consider employees' wages and social security is to die.
In terms of bank accounts of enterprises, in the information age, the enterprise internet verification system will strictly check the account opening of enterprises, and can check the tax information of enterprises and the operating conditions of taxpayers through this system to verify the authenticity of enterprises in multiple dimensions.
Abnormal corporate tax rate is the focus of inspection by industrial and commercial tax authorities. The value-added tax revenue is longer than the enterprise income tax revenue for a long time, and the average tax rate of enterprises fluctuates by more than 20%, which will be checked by the tax authorities.
As far as the profit loss of an enterprise is concerned, if the enterprise is in a state of loss all the year round, but has been operating, the balance sheet is different from the income statement, which is also the focus of tax inspection.
It is even more important for enterprises to falsely invoice. It is illegal and criminal to issue a large number of invoices without business, help others to issue invoices, introduce the source of fake invoices to others, and buy and sell invoices.
Enterprises should not go astray and can enjoy some tax policies to help them develop. Many regions have some preferential tax policies, and enterprises can reduce tax pressure by enjoying preferential tax policies.
Generally speaking, there are two kinds, small-scale approval policy and general taxpayer financial incentive policy.
Enterprises can set up small-scale sole proprietorship enterprises in the park, apply for examination and approval of collection policies, enjoy VAT 1%, and the comprehensive tax rate is about 3 points. After paying taxes, profits can be directly withdrawn to the legal person account without paying dividend tax.
You can also enjoy the financial incentive policy of general taxpayers in the park and enjoy 60%-85% financial incentives on the basis of local retention.
Value-added tax: 50% local retention and 60%-85% financial reward.
Corporate income tax: 40% is reserved by local governments, and 60%-85% is given financial incentives.
Generally, taxes will be paid in the current month, and rewards will be given on time next month.
The writer of this paper is Mr. Chen, a tax planning teacher, who knows the tax planning scheme suitable for this enterprise. If necessary, please ask private letters or commentators to consult the tax planning scheme suitable for this enterprise.