How to deal with these fiscal and taxation problems that we may already have?
Therefore, China's laws and regulations have made relevant provisions to prevent illegal business. To sum up: put an end to the illegal flow of company assets into personal accounts.
According to the relevant regulations, we usually use the reserve fund of 1000 yuan, and for special industries, it generally does not exceed 1 000 yuan. The excess shall be paid by cheque, cashier's check or transfer. If it is really necessary to pay in cash, it can only be paid in cash after being examined by the bank where the account is opened. Large-sum cash payment is easy to cause inconsistent money and goods, false consumption, and it is also easy to open the door for various violations of law and discipline. Moreover, the use of a large amount of cash may also cause the risk of funds being stolen or damaged, and at the same time increase the supervision cost of enterprises.
So what are the main reasons for these problems?
First of all, unit leaders and financial personnel do not know enough about the hidden dangers and risks of large cash payments;
Secondly, the interests of handlers drive illegal cashing;
Thirdly, the internal control of the unit is not strong, and the supervision of the use of large amounts of cash is not strict.
So how do we avoid these risks in our work?
Be alert to the hidden dangers that may be brought about by large cash payments;
Financial personnel and financial examination and approval leaders of all units should strengthen publicity and study, and improve their legal awareness;
Strengthen the regular inventory of cash on hand, the cashier can't have large cash IOUs, and the unrecorded bills can't be paid in cash illegally;
Strengthen internal control. Our financial personnel should strengthen the management of cash payment, especially large cash payment, ensure that there are vouchers and reimbursement when paying, and ensure the safe operation of funds;
This problem reflects the following risks that may occur in our work:
First, there are cases of accepting kickbacks in the transaction process, or it may be that fake invoices are involved in the transaction process;
Another situation is that goods and services cancel each other out, and the company underestimates the income and cost;
If this happens, what risks will it cause?
Once the tax authorities find that they may ask for account adjustment, they will be fined if the circumstances are minor, and will be investigated for criminal responsibility if the circumstances are serious.
For another example, there are no fixed assets in our account, but there are rental fees on the invoices we issue. For enterprises, it is neither logical nor corresponding expenses (if there are fixed assets, corresponding depreciation expenses can be made), which increases the profits of enterprises and leads to more taxes.
Some customers may say that taxation does not involve our business scope, which is a business matter. I want to say that now the business license and tax registration certificate have been merged, which means that industry and commerce are linked to tax.
So, if we don't keep doing this, what are the tax risks?
When the registered items of the company change, if the relevant change registration is not handled in accordance with the provisions of these regulations, the industrial and commercial bureau shall order it to register within a time limit; Failing to register within the time limit, a fine of 6,543.8+0,000 yuan and 6,543.8+0,000 yuan shall be imposed. If the change of business scope involves projects that need approval without approval, if the circumstances are serious, the business license shall be revoked.
Those who engage in business activities beyond the approved and registered business scope or mode of operation shall be given a warning according to the seriousness of the case, their illegal income shall be confiscated, and a fine of less than 3 times the illegal income shall be imposed, with a maximum of 30,000 yuan. No illegal income, a fine of 654.38+0000 yuan. Those engaged in illegal business operations shall be ordered to suspend business for rectification, their illegal income shall be confiscated, and a fine of less than 3 times of their illegal income shall be imposed, but the maximum amount shall not exceed 30,000 yuan. No illegal income, a fine of 654.38+0000 yuan; If the circumstances are serious, the business license shall be revoked).
Administrative sanctions or fines are imposed on the legal representative, which constitutes a crime.
In fact, enterprises need to adjust or increase in the process of operation. Now it is very simple to handle it. You can go through the formalities of change in the relevant departments. If you find it troublesome, there are many agency services in the market, most of which can be handled quickly at around 1 000 yuan. Of course, Mande Enterprise Services also provides these agency services in many big cities across the country, which can be submitted through the website, and the fee is about several hundred to one thousand yuan.
Ok, that's the end of today's salon sharing comments. I haven't heard enough about entrepreneurial friends. Let's meet again next time. Mande enterprise service will definitely bring you the most advanced accounting knowledge sharing!