_Tax risk 1: Not familiar with tax exemption policies and miss the opportunity to enjoy tax benefits.
The Small and Medium Enterprise Development Promotion Center of the Ministry of Industry and Information Technology released the first national enterprise burden survey and evaluation report. The data shows that 74% of the companies surveyed reported heavy tax burdens, and only 35.64% of companies have fully implemented preferential tax policies. The number of companies that are unaware of relevant preferential policies reaches 50%. The survey data shows from one aspect that taxpayers currently generally do not understand tax policies and are not familiar with the specific provisions and requirements of preferential policies. For taxpayers, it is one thing to have tax preferential policies, but it is another thing to enjoy relevant tax preferential policies. Therefore, it is urgent to learn and understand tax preferential policies. You can continuously collect and regularly supplement my country's current effective tax preferential policies through online inquiries, consultation with the competent tax authorities for communication and confirmation, or hiring tax-related intermediaries for overall planning and special planning, so as to keep abreast of the latest policy changes and better implement and implement tax policies. Use preferential policies.
_Tax risk two: Improper implementation of actual operations and abuse of tax preferential policies.
First, misunderstanding and misinterpretation of preferential tax policies. It is necessary to strictly implement policies and use various methods to accurately grasp the basic situation of enterprises and tax reduction and exemption projects, and verify whether they truly meet the conditions for enjoying preferential policies. For example, calculate the business volume of the enterprise in detail to verify whether the threshold is really reached. Second, the implementation of preferential tax policies is biased, distorted, and discounted. Raise awareness of the importance of implementing preferential tax policies, enhance the consciousness and initiative of implementation, and ensure that various tax preferential policies are not deviated, distorted, or discounted during implementation. The third is the abuse of preferential tax policies. Taxpayers need to understand the tax preferential policies applicable to them, effectively standardize and improve the degree of application of tax preferential policies and the level of tax reduction and exemption accounting, and prevent and reduce the occurrence of unfair competition behaviors such as the abuse of tax preferential policies. For taxpayers who enjoy preferential tax policies, we must continuously broaden their business ideas and solve problems in the implementation of preferential policies in a timely manner. Through the implementation of relevant tax preferential policies, various tax preferences that taxpayers should enjoy can be concretely realized.
_Tax risk three: Approved tax exemptions do not require approval and confirmation.
Approved tax reductions and exemptions refer to tax reductions and exemptions that are subject to approval by the tax authorities according to laws and regulations; taxpayers who enjoy approved tax reductions and exemptions should submit approval materials and submit an application. It will be implemented after approval and confirmation by the tax authorities in accordance with the provisions of these Measures. Taxpayers applying for approved tax reductions and exemptions should submit a written application to the tax authorities within the tax reduction and exemption period stipulated in the policy, and submit corresponding materials as required. Taxpayers who fail to apply in accordance with the regulations or who apply but are not approved and confirmed by the tax authority with the authority to review and approve the application shall not enjoy tax reduction or exemption. Taxpayers applying for approved tax reductions and exemptions should submit a written application to the tax authorities within the tax reduction and exemption period stipulated in the policy, and submit corresponding materials as required. Taxpayers shall be responsible for the authenticity and legality of the materials submitted.
If the application for tax reduction or exemption meets the legal conditions and standards, the tax authorities shall make a written decision to approve tax reduction or exemption within the prescribed time limit. If tax reduction or exemption is not granted in accordance with the law, the reasons shall be explained and taxpayers shall be informed of their rights to apply for administrative reconsideration and initiate administrative litigation in accordance with the law.
_Tax risk four: filing for tax exemptions and exemptions, but not filing as required.
Registration tax reduction and exemption refers to tax reduction and exemption projects that do not require approval by the tax authorities. Taxpayers who enjoy tax reduction and exemption registration should have corresponding tax reduction and exemption qualifications and go through the registration procedures in accordance with regulations. To implement tax reduction and exemption through filing, based on the principle of reducing the burden on taxpayers and facilitating tax collection and administration, taxpayers may be required to attach attachments or materials to the tax return for filing during the reporting stage when they first enjoy tax reduction or exemption, or at the end of the reporting period Afterwards, taxpayers are required to submit filing materials for filing within other specified deadlines. Taxpayers who enjoy tax reduction and exemption registration should make tax returns in accordance with regulations. Recently, a non-resident enterprise in Beijing failed to perform tax filing procedures in accordance with the law, and its application for special preferential treatment of deferred tax was rejected by the competent tax authorities in accordance with the law. The company paid a total of 120,000 yuan in back taxes and late fees on its equity transfer income * * *. The company's business purpose is reasonable and it meets the substantive conditions for special restructuring tax incentives. However, it just failed to complete the written filing procedures in advance as required. If an enterprise fails to make written filings in accordance with regulations, it shall not be subject to tax treatment as a special reorganization business, nor shall it enjoy corresponding tax benefits. The Beijing Municipal State Taxation Bureau finally determined that the company did not meet the conditions for special tax treatment and required its tax authorities to do a good job in tax collection and management in accordance with the applicable policies and procedures for general tax treatment of non-resident enterprise equity transfers. In the end, the company paid more than 120,000 yuan in taxes and late fees on its equity transfer income. All preferential tax policies formulated by the state that have not been explicitly approved shall be subject to filing management. Before taxpayers can enjoy preferential tax treatment, they must complete qualification filing or approval in accordance with regulations. Except for those that do not require approval or filing, those that have not filed or approved as required will not be entitled to tax benefits.
_Tax Risk 5: Those who do not meet the conditions for tax reduction or exemption will be dealt with in accordance with the provisions of the Tax Collection and Administration Law.
The taxpayer’s actual business conditions do not meet the conditions for tax reduction or exemption, or the taxpayer obtains tax reduction or exemption by deceptive means, the taxpayer’s conditions for enjoying tax reduction or exemption fail to report to the tax authorities in a timely manner, and the taxpayer fails to perform relevant tax exemptions in accordance with the provisions of these Measures. If formalities are required, the tax authorities will handle the matter in accordance with the relevant provisions of the Tax Collection and Administration Law.
_Tax risk six: If the tax exemption situation changes, the tax exemption qualifications will be re-examined.
When taxpayers enjoy tax reduction or exemption treatment, they should report to the tax authorities in a timely manner, and the tax authorities should re-examine the taxpayer's tax reduction or exemption qualifications. If the actual operating conditions change, the tax preferential qualifications should be given up or terminated. If the conditions for taxpayers to enjoy preferential treatment change and they no longer qualify for preferential treatment, the tax authorities shall, in accordance with the principle of substance over form, conduct ex-post supervision and inspection of the actual operating conditions of the enterprise.
For example, Jinfu New Materials Co., Ltd. will enjoy the preferential policy of "two exemptions and three reductions" from the profit-making year, and the total income tax preferential treatment it will enjoy will reach 105.72 million yuan. At present, Betty Polymer, the foreign shareholder of Jinfu New Materials, only holds 65,438 08.7078 shares of the company, and no longer meets the regulations that foreign-invested enterprises must hold more than 25 shares to enjoy tax exemptions. At the same time, Jinfu New Materials has become a foreign-invested enterprise with an operating period of less than 10 years. As a result, the company faces the risk of repaying the tax credits.
_Tax risk seven: The fulfillment of tax obligations is included in tax risk management.
Tax authorities should combine tax risk management, include the performance of tax obligations by taxpayers who enjoy tax exemptions into risk management, and strengthen supervision and inspection.
The main contents include:
(1) Whether the taxpayer meets the qualifications for tax reduction or exemption, and whether it defrauds tax reduction or exemption by concealing relevant information or providing false materials;
(2) When the taxpayer enjoys When the conditions for approved tax reduction or exemption change, whether the taxpayer applies for tax reduction or exemption after re-examination by the tax authorities based on the changed situation;
(3) Whether the taxpayer fabricates false tax calculation basis to defraud tax reduction or exemption;
(4) If the tax reduction or exemption has a prescribed purpose, whether the taxpayer will use the tax reduction or exemption according to the prescribed purpose;
(5) If the tax reduction or exemption has a prescribed period, whether the taxpayer will stop enjoying the tax reduction or exemption after the expiration;
(6) Whether there are situations where taxpayers should enjoy tax reductions and exemptions without the approval of the tax authorities;
(7) Whether tax exemptions have been declared on time.
_Tax risk eight: Unable to provide supporting materials and unable to recover tax benefits.
Taxpayers who enjoy tax reduction or exemption approval or filing are obliged to retain materials that meet the conditions stipulated in the policy for future reference. Taxpayers who are unable to provide relevant certification materials in the subsequent management of the tax authorities shall not continue to enjoy tax reductions and exemptions, and the tax reductions and exemptions already enjoyed shall be recovered and shall be handled in accordance with the relevant provisions of the Tax Collection and Administration Law. The tax authorities should conduct follow-up management in a timely manner after taxpayers apply for tax reduction or exemption registration for the first time or change tax reduction or exemption registration, and review the accuracy of the taxpayer's application of tax reduction or exemption policies. If the policy is applied incorrectly, the taxpayer will be notified to change the record. If the tax exemption should not be enjoyed, the tax deductions and exemptions already enjoyed will be recovered and handled in accordance with the relevant provisions of the Tax Collection and Administration Law. That is, if a taxpayer or withholding agent fails to pay or underpays taxes due to negligence, the tax authorities can recover the taxes and late tax fees within three years; under special circumstances, the recruitment period can be extended to five years.
_Tax Risk 9: Wrong tax refund approval, ultra vires tax reduction or exemption.
If an enterprise fails to pay or underpays taxes due to tax authorities’ liability assessment or error assessment, it shall be dealt with in accordance with the relevant provisions of the Tax Collection and Administration Law. That is, if a taxpayer or withholding agent fails to pay or underpays taxes due to the responsibility of the tax authorities, the tax authorities may require the taxpayer or withholding agent to pay back taxes within three years, but no late payment fees may be imposed. If the tax authorities exceed their authority to reduce or reduce taxes, in addition to revoking their unauthorized decisions in accordance with the provisions of the Tax Collection and Administration Law, they must also make up for the tax arrears, and the superior authorities shall hold the directly responsible person in charge and other directly responsible personnel accountable for their administrative responsibilities; If a crime is constituted, criminal liability shall be pursued in accordance with the law.
_Tax Risk 10: Misidentification of professional skills, disqualification of taxpayers for preferential treatment
Tax authorities should conduct ex-post supervision and inspection of the actual operating conditions of enterprises that enjoy tax reductions and exemptions. During the inspection, if it is discovered that the relevant professional technical or economic authentication departments have made identification errors, they should coordinate and communicate with the relevant identification departments in a timely manner, request corrections, and promptly cancel the preferential qualifications of the relevant taxpayers, and urge the relevant responsible persons to pursue legal liability. If relevant departments provide certificates illegally, resulting in unpaid or underpaid taxes, they will be dealt with in accordance with the relevant provisions of the Tax Collection and Administration Law. Article 93 of State Council Order No. 362 of the "Implementation Rules of the Tax Collection and Administration Law" stipulates that taxpayers and withholding agents illegally provide bank accounts, invoices, vouchers or other convenient conditions, resulting in unpaid or underpaid taxes or defrauding the state. For export tax refunds, in addition to confiscating illegal income, the tax authorities may also impose a fine of not more than one time of the unpaid, underpaid or fraudulently obtained taxes.
_Tax Risk
Income reduction and exemption refers to the implementation of tax reduction and exemption on a project basis. The tax reduction or exemption is the net income of qualified projects operated by the enterprise, rather than the tax reduction and exemption of the enterprise as a whole. If a taxpayer is engaged in different corporate income tax treatment items at the same time, the preferential items should be calculated separately and the period expenses of the enterprise should be reasonably allocated; if they are not calculated separately, they shall not enjoy the corporate income tax preferential treatment. The tax law requires that preferential items obtained through tax reduction or exemption must be accounted for separately and period expenses reasonably allocated.
If a taxpayer engages in both tax reduction and exemption projects and non-tax reduction and exemption projects, the tax calculation basis and tax reduction degree of the tax reduction and exemption projects shall be calculated separately. If it cannot be calculated separately, it cannot enjoy tax reduction or exemption. If the calculation is unclear, the tax authorities shall verify it in a reasonable manner.
Preferential items will not be accounted for separately and the preferential tax treatment will be cancelled. Some enterprises have a wide business scope and commonly operate part-time and mixed businesses. They have both tax preferential projects and non-preferential projects. According to regulations, all preferential items need to be calculated separately based on sales or income, and the reduced or exempted value-added tax or income tax must be calculated based on this sales or income, but preferential items and non-preferential items cannot be calculated together. Otherwise, the company will have greater tax risks. A software technology company sells embedded software in its hardware equipment. The company has been deducting and exempting VAT in accordance with the VAT policy for embedded software when filing tax returns. However, according to regulations, general VAT taxpayers sell their embedded software along with computer networks, computer hardware, machinery and equipment, etc. If they can separately account for the sales of embedded software and computer hardware and machinery and equipment, they can enjoy preferential VAT policies on software products. If sales cannot be calculated separately, tax refund will not be granted. The tax authorities believed that the company did not conduct separate accounting for tax-free sales and was not in compliance with the preferential policy of instant refund for software companies. It decided to recover the tax refund of 376,239.56 yuan it enjoyed and imposed relevant late payment fees in accordance with regulations.
_Tax Risk 12: Those who do not meet the conditions for tax reduction or exemption shall not enjoy tax reduction or exemption benefits.
Where there are tax exemption qualification requirements, taxpayers must first obtain relevant qualifications. Taxpayers who enjoy tax reduction and exemption registration should have corresponding tax reduction and exemption qualifications and go through the registration procedures in accordance with regulations. Currently, many taxpayers need to obtain relevant qualifications to apply for tax incentives. For example, to enjoy the preferential policies for high-tech enterprises, you need to obtain a "High-tech Enterprise Certificate" issued by the science and technology department; to enjoy the preferential policies for immediate withdrawal of software products, you need to obtain a software product registration certificate issued by the Economic and Information Commission or the copyright administrative department. Computer software copyright registration certificate; to enjoy the preferential policy of immediate withdrawal of welfare enterprises, you need to obtain qualifications recognized by the civil affairs department; the tax-exempt status of non-profit organizations must be established or registered in accordance with relevant national laws and regulations, etc. Qualification recognition is one of the necessary conditions to enjoy this policy. If the preferential items do not meet the regulations, the tax preferential qualifications will be terminated. When the Qingdao Municipal State Taxation Bureau inspected an environmental protection technology company on site in 2012, it was discovered that the company enjoyed value-added tax preferential treatment for electricity and heat produced using garbage as fuel in accordance with relevant regulations, but there was no proof of comprehensive utilization of resources required by regulations in the filing materials. In addition, the company has enjoyed the pre-collection value-added tax exemption policy for garbage disposal services, but has not obtained relevant certification materials from the environmental protection department. Based on the verification, the Qingdao Municipal State Taxation Bureau canceled the company’s VAT exemption qualification and required it to pay taxes in accordance with the law.
_Tax risk 13: If you do not meet the restrictive conditions, you will not be able to enjoy tax benefits.
What we cannot ignore is that in the process of enterprises enjoying tax preferences, due to the restrictive preconditions for tax reduction and exemption, there may be various forms of irregular behavior, which will lead to certain hidden risks for enterprises. Tax risks directly affect the implementation of one's own tax rights and even cause actual tax risks. To enjoy tax reductions and exemptions, you need to meet restrictive conditions, such as tax incentives, restrictions on environmental violations, etc. Enterprises engaged in energy conservation and environmental protection can enjoy certain tax benefits. But environmental factors need to be considered.
High-tech enterprises that commit environmental and other illegal acts should be disqualified and cannot enjoy tax benefits; for software and integrated circuit companies that have committed environmental and other illegal acts and have been punished by relevant departments, their tax preferential treatment will be cancelled. Qualifications, and make up for the reduced or reduced corporate income tax; resource comprehensive utilization enterprises, taxpayers who do not meet the corresponding pollutant emission standards, will be cancelled from the date of illegal discharge, the value-added tax refund and tax exemption policy for comprehensive resource utilization products and services Qualifications, and may not apply again within three years. Taxpayers who have applied for tax refund or tax exemption from the date of illegal discharge shall be required to recover the tax.
_Tax risk 14: Multiple tax preferential policies are applicable, and the same taxable item cannot be enjoyed on top of each other.
The type of preferential policies determines whether an enterprise can enjoy them in combination. When applying multiple tax preferential policies, it is necessary to conduct comparative analysis and make a choice through comprehensive balance to fully enjoy the preferential tax policies.
When choosing the most favorable tax policy, you need to pay attention to the fact that some tax preferential policies cannot be enjoyed repeatedly to prevent the risk of abusing tax policies and enjoying tax preferential policies repeatedly.
If two or more preferential tax policies for the same tax category apply to the same taxable item of a taxpayer at the same time, the taxpayer can only choose to apply one of the preferential tax policies unless otherwise provided by laws and regulations. , two or more tax preferential policies cannot be implemented cumulatively. When preferential policies overlap, the following thirteen situations cannot be combined to enjoy tax preferential treatment: transitional corporate income tax preferential treatment and preferential treatment stipulated in the Corporate Income Tax Law and its implementation regulations, low tax rate for high-tech enterprises and the "two exemptions and three reductions" preferential treatment, and post-disaster Zhouqu Tax reductions and exemptions for recovery and reconstruction, tax incentives for post-Wenchuan disaster reconstruction, tax incentives for reemployment of laid-off workers, tax incentives for promoting employment of the disabled and turnover tax incentives, tax incentives for software companies and integrated circuit companies, and other corporate income incentives. Preferential tax rates cannot be superimposed. High-tech enterprises that are taxed at a reduced tax rate of 20% for small and micro enterprises cannot be superimposed. Fixed assets that meet the conditions for accelerated depreciation policies cannot be superimposed. Preferential policies for software companies that overlap with other preferential policies in the same way cannot be superimposed. Qianhai The corporate income tax rate of 15 cannot be superimposed with other low tax rates, and the deduction of loan loss reserves for agriculture-related and small and medium-sized enterprises cannot be superimposed
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