_Tax Risk 1: Not familiar with tax reduction and exemption policies, missing the opportunity to enjoy tax benefits
The first "National Enterprise Burden Survey" released by the Small and Medium Enterprises Development Promotion Center of the Ministry of Industry and Information Technology "Evaluation Report" shows that 74% of the surveyed companies reported heavy tax burdens. Among companies that have fully implemented tax preferential policies, 35.64% are unclear about relevant corporate preferential policies. About 50% of companies are unaware of relevant preferential policies. 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, whether there are tax preferential policies is one thing, and whether they can enjoy relevant tax preferential policies is another. Therefore, it is urgent to learn and understand tax preferential policies. You can make instant inquiries through the Internet, consult and confirm with the competent tax authorities, or hire tax-related intermediaries for overall planning and special planning. We can continuously collect, regularly supplement, and adjust my country's current effective tax preferential policies, and keep abreast of the latest information. policy changes and better implement and utilize preferential policies.
_Tax Risk 2: Improper implementation of actual operations and abuse of preferential tax policies
The first is misunderstanding and misinterpretation of preferential tax policies. It is necessary to strictly implement policies, use various methods to accurately grasp the basic situation of enterprises and tax exemptions, and verify whether they truly meet the conditions for enjoying preferential policies. For example, calculate the company's turnover in detail to find out whether it has truly reached the threshold. Second, the implementation of preferential tax policies is biased, out of shape, and discounted. Raise awareness of the importance of implementing preferential tax policies, enhance consciousness and initiative, and ensure that preferential tax policies are implemented without deviation, distortion, or discounting. The third is the abuse of preferential tax policies. Taxpayers must understand the preferential tax policies that apply to them, effectively standardize and improve the application of preferential tax 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 preferences. For taxpayers who enjoy preferential tax policies, they must continuously broaden their business ideas and promptly solve problems that arise in the implementation of preferential policies. Through the implementation of relevant tax preferential policies, taxpayers can enjoy the tax benefits they deserve.
_Tax risk three: Approved tax reductions and exemptions without approval and confirmation
Approved tax reductions and exemptions refer to tax reductions and exemptions that should be approved by the tax authorities according to laws and regulations; taxpayers enjoy approved tax reductions and exemptions , you should submit approval materials and submit an application, which will be approved and confirmed by the tax authorities with the authority to approve tax exemptions and exemptions as stipulated in 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 information as required. Taxpayers who fail to apply in accordance with regulations or who apply without approval from the tax authority with the power to review and approve such applications shall not enjoy tax reduction or exemption treatment. Taxpayers applying for approved tax reductions and exemptions shall submit a written application to the tax authorities within the tax reduction and exemption period stipulated in the policy, and submit corresponding information as required. Taxpayers shall be responsible for the authenticity and legality of the submitted information. If the application for tax reduction or exemption meets the statutory conditions and standards, the tax authorities shall make a written decision on granting tax reduction or exemption within the prescribed period. If tax reduction or exemption is not granted in accordance with the law, the tax authorities shall explain the reasons and inform taxpayers 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 according to regulations
Registration for tax exemptions and exemptions refers to tax exemptions that do not require approval by the tax authorities. To enjoy tax reductions and exemptions under the filing category, taxpayers must have corresponding tax reduction and exemption qualifications and perform filing procedures in accordance with regulations. To implement record-based tax reductions and exemptions, in accordance with the principles of reducing the burden on taxpayers and facilitating tax collection and administration, taxpayers may be required to attach or send filing materials to their tax returns during the filing stage when they first enjoy tax reductions or exemptions, or require taxpayers to submit filing materials during the filing period. Submit the filing materials for filing within other specified deadlines. Taxpayers who enjoy tax exemptions and reductions through filing shall file tax returns in accordance with regulations. Recently, a non-resident enterprise in Beijing was rejected by the competent tax authorities for enjoying special restructuring deferred tax benefits because it failed to perform tax filing procedures in accordance with the law. The enterprise paid back taxes and late fees on its equity transfer income of RMB 12 million*** Yuan. The company's business purpose is reasonable and it meets the substantive conditions of the special restructuring tax preferential policies. However, it just failed to complete the written filing procedures in advance as required. However, the company failed to perform written filing procedures as required. If the company fails to make written filings in accordance with regulations, the company will not be allowed to undergo tax treatment as a special reorganization business and will not be able to 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 equity transfers of non-resident enterprises. In the end, the company paid more than 12 million yuan in back taxes and late fees on the equity transfer income. All preferential tax policies formulated by the state that have not been explicitly approved shall be subject to filing management. Before enjoying tax incentives, taxpayers should complete qualification registration or approval according to regulations. Except for those that do not require approval or filing, those that have not filed or approved as required shall not enjoy preferential tax policies.
_Tax risk 5: Failure to meet the conditions for tax exemptions and exemptions stipulated in the Tax Collection and Administration Law
Taxpayers do not meet the conditions for tax exemptions and exemptions in actual operations, or use deceptive means to obtain tax exemptions and exemptions , or if the conditions for enjoying tax reduction or exemption fail to be reported to the tax authorities in a timely manner, or if the relevant procedures for self-tax reduction or exemption are not completed in accordance with the "Measures", the tax authorities will handle it in accordance with the relevant provisions of the "Tax Collection and Administration Law".
_Tax Risk 6: Tax exemption and exemption conditions change, re-examination of tax exemption and exemption qualifications
When taxpayers’ conditions for enjoying tax exemptions and exemptions change, they should report to the tax authorities in a timely manner. The taxpayer’s tax exemption qualifications should be re-examined. 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 tax preferential treatment, the tax authorities shall conduct ex-post supervision and inspection of the actual operating conditions of the enterprise in accordance with the principle of substance over form.
For example, Jinfu New Materials will enjoy the preferential policy of "two exemptions and three half reductions" for corporate income tax starting from the profit-making year, and the total income tax discount will reach 10.572 million yuan. Dibei Polymer, the foreign shareholder of Jinfu New Materials, only holds 18.7078% of the company's shares and does not meet the conditions for foreign-invested enterprises to have a foreign shareholding ratio of more than 25% to enjoy tax reductions and exemptions. At the same time, Jinfu New Materials has become a foreign-invested enterprise with an operating period of less than 10 years. Therefore, the company faces the risk of back payment of tax deductions.
_Tax Risk 7: The performance of tax obligations should be included in tax risk management
Tax authorities should combine tax risk management and include the performance of tax obligations by taxpayers who enjoy tax exemptions into risk management , strengthen supervision and inspection, mainly including:
(1) Taxpayers’ performance of tax obligations:
(1) Whether taxpayers meet the qualifications for tax reduction or exemption, and whether they have concealed relevant information Or providing false materials to defraud tax exemptions.
(2) Whether the taxpayer meets the qualifications for tax reduction or exemption, and whether the taxpayer has concealed relevant information or provided false materials to defraud tax reduction or exemption; Changes in conditions for tax exemptions and exemptions approved shall be re-examined by the tax authorities, and tax exemptions and exemptions shall be applied for after re-examination;
(3) Whether the taxpayer has fabricated false tax calculation basis to defraud tax exemptions or exemptions;
(4) If tax reductions and exemptions have prescribed purposes, do taxpayers use tax reductions and exemptions in accordance with the prescribed purposes?
(5) If there is a stipulated tax exemption period, whether the tax exemption period will be terminated upon expiration;
(6) Whether there is a situation where taxpayers enjoy tax exemption on their own without the approval of the tax authorities;
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(7) Whether to declare tax exemption in a timely manner.
_Tax Risk 8: Failure to provide supporting materials, recovery of tax exemptions and exemptions
Taxpayers who enjoy tax exemptions and exemptions for approval and filing are obliged to submit materials that meet the conditions stipulated in the policy Save 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 shall recover the tax reductions and exemptions already enjoyed and handle them in accordance with the relevant provisions of the Tax Collection and Administration Law. After a taxpayer applies for tax reduction or exemption for the first time or changes to tax reduction or exemption, the tax authorities should conduct follow-up management in a timely manner and review the accuracy of the application of tax reduction and exemption policies. If the policy is applied incorrectly, the taxpayer should be notified of the change in filing. If the tax reduction or exemption conditions are not met, the tax reduction or exemption already enjoyed by the taxpayer should be recovered and handled in accordance with the relevant provisions of the Tax Collection and Administration Law. That is, if the taxpayer or withholding agent fails to pay or underpays taxes due to the fault of the taxpayer or withholding agent, the tax authorities can recover the taxes and late payment fees within three years; under special circumstances, the recovery period can be extended to five years.
_Tax Risk 9: Errors in approval and verification when recovering taxes, excessive tax reduction or exemption
Errors in approval and verification by the tax authorities, resulting in companies not paying or underpaying Tax liability shall be 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 the responsibility of the tax authority, resulting in tax evasion, the tax authority may require the taxpayer or withholding agent to pay back the tax within three years, but no late payment fees may be imposed. . If a tax authority exceeds its authority to reduce or reduce taxes, in addition to revoking its unauthorized decision in accordance with the provisions of the Tax Collection and Administration Law, it shall make up for the tax that should have been levied but was not levied, and the superior authority shall hold the person in charge and other directly responsible persons accountable for their administrative responsibilities; this constitutes a crime. , be held criminally responsible in accordance with the law.
_Tax Risk 10: Unqualified professional and technical qualifications, disqualification of taxpayers for preferential treatment
Tax authorities should conduct ex-post supervision and inspection of the actual operating conditions of enterprises enjoying tax exemptions. If it is discovered during the inspection that the relevant professional technical or economic authentication department has made an incorrect determination, it should coordinate and communicate with the relevant identification department in a timely manner, request corrections and promptly cancel the preferential qualifications of the relevant taxpayers, and urge the relevant responsible persons to be held accountable for their legal liability. If relevant departments issue certificates illegally, resulting in non-payment or underpayment of taxes, they will be dealt with in accordance with the relevant provisions of the Tax Collection Management Law. Article 93 of the State Council Decree No. 362 "Implementing Rules of the Tax Collection Administration Law" stipulates that illegally providing bank accounts, invoices, vouchers or other convenient conditions to taxpayers and withholding agents, resulting in non-payment, underpayment of taxes or For those who defraud the state to obtain export tax rebates, the tax authorities, in addition to confiscating the illegal gains, may also impose a fine of not more than twice the tax amount for non-payment, underpayment, or defrauding.
_Tax Risk 11: Preferential projects are not accounted for separately, and tax preferential treatment is cancelled
Income from tax exemptions refers to the tax reduction and exemption on a project basis, and the net income of qualified projects operated by the enterprise Exemption or reduction of income tax, rather than exemption or reduction of income tax for the enterprise as a whole. If a taxpayer is engaged in projects that are subject to different corporate income tax treatments at the same time, the income from the preferential projects should be calculated separately and the company's period expenses should be reasonably allocated; if they are not calculated separately, they shall not enjoy corporate income tax preferential treatment. For preferential projects that reduce or reduce income, the tax law stipulates that the income must be calculated separately and the expenses during the period must be reasonably allocated.
If a taxpayer is engaged in both tax-free and non-tax-free projects, they shall conduct separate accounting and independently calculate the tax base and tax reduction amount of the tax-free projects. Those that cannot be accounted for separately cannot enjoy tax reduction or exemption treatment. If the calculation is unclear, the tax authorities shall verify it according to reasonable methods.
If preferential items are not accounted for separately, the preferential tax treatment will be cancelled. Some enterprises have a wide business scope, and there are common situations of concurrent and mixed operations. They have both tax preferential projects and non-preferential projects.
According to regulations, the sales or income of preferential projects need to be calculated separately, and the value-added tax or income tax shall be calculated based on this sales or income. Preferential projects and non-preferential projects cannot be combined to calculate tax. Otherwise, the company will face greater tax risks. The hardware equipment sold by a software technology company contains embedded software. When filing taxes, the company has been deducting VAT in accordance with the embedded software VAT policy. However, according to regulations, general taxpayers of value-added tax sell computer networks, computer hardware and machinery and equipment together with self-developed and produced embedded software. If the sales of embedded software and computer hardware and machinery and equipment can be accounted separately, they can enjoy the benefits. Preferential VAT policies for software products. If sales cannot be calculated separately, tax refund will not be granted. The tax authorities believed that the company did not separately calculate tax-free sales and did not meet the conditions for enjoying preferential policies for software companies. It decided to recover the tax refund of 376,239.56 yuan it enjoyed and levied relevant late payment fees in accordance with regulations.
_Tax Risk 12: Not Qualified for Tax Reduction and Reduction, Not Qualified for Tax Reduction and Reduction
If there are qualification requirements for tax reduction or exemption, taxpayers must first obtain relevant qualifications. Taxpayers who enjoy registration-type tax reductions and exemptions should have corresponding tax reduction and exemption qualifications and complete the registration procedures in accordance with regulations. Currently, many taxpayers who apply to enjoy tax incentives need to obtain relevant qualifications. For example, to enjoy the preferential policies for high-tech enterprises, you need to obtain the "High-tech Enterprise Certificate" issued by the science and technology department; to enjoy the preferential policies for software products, you need to obtain the "Software Product Registration Certificate" issued by the Economic and Information Commission or the "Software Product Registration Certificate" issued by the Copyright Management Department. Computer Software Copyright Registration Certificate"; to enjoy the preferential policies of welfare enterprises, you need to obtain the qualifications of welfare enterprises and non-profit organizations recognized by the civil affairs department. To enjoy the preferential policies of welfare enterprises, one must obtain qualifications recognized by the civil affairs department. Non-profit organization tax exemption qualifications should be established or registered in accordance with relevant national laws and regulations. Qualification is one of the necessary conditions for enjoying this policy. If it does not meet the conditions of preferential projects, the tax preferential qualification will be terminated. In 2012, the Qingdao Municipal State Taxation Bureau discovered that an environmental protection technology company claimed to enjoy value-added tax benefits for using waste as fuel for power generation and heating in accordance with relevant regulations, but there was no proof of comprehensive utilization of resources in the application materials. In addition, the company also applied for the VAT exemption policy for uncollected garbage disposal services, but did not obtain relevant certificates from the environmental protection department. Based on the verification, the Qingdao State Taxation Bureau canceled the company’s VAT exemption qualification and required it to pay back taxes in accordance with the law.
_Tax Risk 13: Failure to meet the restrictive conditions and inability to enjoy tax benefits
What cannot be ignored is that in the process of enjoying tax benefits, due to the restrictive prerequisites for tax reduction and exemption Conditions, there may be various forms of irregular behavior, leading to certain hidden tax risks for enterprises, directly affecting the implementation of the enterprise's own tax rights, and even triggering actual tax risks. To enjoy tax reductions and exemptions, you need to meet restrictive conditions, such as environmental violations and restrictions in tax preferences. Enterprises engaged in energy conservation and environmental protection can enjoy certain tax preferences. But environmental factors need to be considered.
High-tech enterprises that commit environmental protection and other violations of laws and regulations should be disqualified from enjoying tax incentives and cannot enjoy tax benefits; software and integrated circuit companies that commit environmental protection and other violations of laws and regulations will be punished by relevant departments If the taxpayer fails to meet the corresponding pollutant emission standards for a comprehensive resource utilization enterprise, it shall be disqualified from enjoying tax preferences and pay the reduced or reduced corporate income tax. If the taxpayer fails to meet the corresponding pollutant emission standards, it shall be illegal. From the date when the emission behavior occurs, their qualifications to enjoy the value-added tax refund and tax exemption policy for comprehensive resource utilization products and services will be cancelled, and they will not be allowed to apply for the policy again within three years. Taxpayers who have applied for and processed tax refunds and tax reductions and exemptions since the date of illegal pollution discharges will be recovered.
_Tax Risk 14: Multiple tax preferential policies are applicable, and the same taxable item cannot be enjoyed in a stack.
The type of preferential policies determines whether an enterprise can enjoy them in a stack. When applying multiple tax preferential policies, it is necessary to conduct comparative analysis, make a choice through comprehensive balance, and fully enjoy the preferential tax policies. When choosing the most favorable tax policy that applies to you, you should pay attention to the fact that some tax preferential policies cannot be enjoyed repeatedly to prevent the risk of abusing tax policies to enjoy tax preferences repeatedly.
If two or more tax preferential 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 tax preferential policies, unless otherwise provided by laws and regulations. Policies, two or more tax preferential policies shall not 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 the preferential treatment provided by the "Enterprise Income Tax Law" and its implementation regulations, low tax rate for high-tech enterprises and "two exemptions and three half-year reduction" preferential treatment. Tax exemptions and exemptions for post-disaster recovery and reconstruction in Zhouqu and post-disaster reconstruction in Wenchuan, tax incentives for laid-off workers, tax incentives for promoting the employment of disabled people, and tax incentives for promoting the employment of disabled people. Preferential corporate income tax policies such as tax incentives, tax incentives for promoting employment of persons with disabilities and turnover tax incentives, income tax incentives for software companies and integrated circuit companies, and tax incentives with half-collection cannot be stacked to enjoy preferential tax rates, and small and low-profit enterprises cannot be stacked to enjoy high and new technologies. Enterprises are taxed at a reduced tax rate of 20%. Small and low-profit enterprises cannot enjoy the preferential policy of small and low-profit enterprises at a reduced tax rate of 15%. Those whose fixed assets meet the accelerated depreciation policy cannot enjoy the accelerated depreciation policy at the same time. The preferential policies for software companies are not the same as those for software companies. Other preferential policies that overlap cannot be enjoyed at the same time. The Qianhai corporate income tax rate of 15% cannot be enjoyed at the same time as other low tax rates. The deduction of loan loss reserves for agriculture-related and small and medium-sized enterprises cannot be enjoyed at the same time as the general loan loss reserve policy. Employment tax Preferential policies cannot be stacked.
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