Author | Zi Qian It is learned that the fourth phase of the Golden Tax will be launched on August 1, and the privatization and tax avoidance of private households in Gong Hu will be strictly investigated. According to close insiders, the fourth phase of Golden Tax has achieved big data, and corporate information has become more transparent. In addition, enterprises and banks have established a joint mechanism to jointly supervise the operation of enterprises. During this period, once the enterprise is found to have accounting problems, the relevant departments will cooperate with each other and transfer the data for final verification, inspection and administrative punishment. Private account transfers will be strictly investigated. Private account transfer is indeed convenient for enterprises to lend money to a certain extent, and it can also realize rapid collection and reduce the tax burden for the transferee. Based on this, some enterprises use private households to send and receive payment and exchange funds. But the advantages and disadvantages of private account transfer coexist, and the disadvantages outweigh the advantages. The first harm is embodied in the value-added tax. It is impossible to issue special invoices for value-added tax through private transfer, which leads to the inability of enterprises to deduct the input, and the value-added tax payable by enterprises will increase in disguise, and the final result will be an increase in corporate tax burden. Second, private account transfer easily leads to tax evasion risk. Due to the unclear flow of transaction funds, it is easy to produce tax declaration problems, leading to tax evasion risks. Third, it is not conducive to the standardized development of enterprises in the long run. Because of the distinction between public and private, in the long run, it will cause confusion in corporate accounts, which is not conducive to corporate financial compliance. Based on various risks of private account transfer, in order to avoid the chaos of enterprises hiding part of their income through private account transfer, or not issuing large invoices, or issuing invoices to customers in turn, the new tax inspection policy, including the fourth phase of golden tax, has strengthened data review. On the whole, the first thing is to verify whether the data is abnormal through the data declared by the enterprise. Second, through correlation verification, check the bank accounts of enterprises, bank accounts of relevant personnel of enterprises and relevant account books of upstream and downstream enterprises, and find clues from the comparison. The third is to check and compare the enterprise data with the income, cost and profit of peers, and find the abnormal situation with huge gap and inconsistent name and reality. In this process, the following three obvious situations will be checked by the tax authorities. Through the new tax network, Gong Hu transferred more than 2 million; The transfer amount of domestic private households exceeds 500,000 yuan, and the transfer amount of overseas private households exceeds 200,000 yuan; Gong Hu often transfers money to private families in a short time, or companies often receive money from private families. These three obvious situations will be inspected and severely cracked down by the tax authorities. In addition, there are some hidden situations, and the tax authorities will find a breakthrough from an indirect perspective and then go straight to the core of the problem. For example, first, a small-scale enterprise often has tens of millions of yuan in capital flow, and there are many abnormal situations of transfer in and out, and there are also many cases of centralized transfer out and batch transfer in. Second, enterprises frequently open and close accounts, and there are a lot of capital activities before closing accounts. Third, long-term idle accounts suddenly opened, accompanied by a large number of capital activities. These three kinds of situations are more hidden, and it is necessary to compare the capital flow of enterprises horizontally and vertically, and to compare the historical data of enterprises with the industry data in order to obtain clues, which is the key aspect for tax authorities to explore and strengthen inspections in recent years. Can it be transferred to private households across the board? During the interview, many business leaders believed that the business was their own, the company's money was their own, and there was no problem in using private accounts to transfer money. It is based on this concept that many companies in China do not distinguish between private families in Gong Hu. As we all know, if a company directly transfers funds to a personal account through a private account, or is suspected of embezzling or misappropriating company assets, it is very easy to violate the crimes of duty embezzlement and misappropriation of funds in Articles 27 1 and 272 of the Criminal Law, and ultimately the loss outweighs the gain. Therefore, the person in charge of the enterprise should actively update the concept of tax payment and establish a correct understanding to avoid losses such as administrative punishment. At present, China's tax monitoring system is already very strong. Since the third phase of Golden Tax, the system has added an automatic comparison function, that is, the system will automatically compare and analyze whether the business of the enterprise is abnormal and whether the invoice and declaration data are true. Once there is an abnormality, such as low tax rate, the system will automatically give an early warning, and the tax department can preliminarily judge which enterprise is suspected of tax evasion in the office. In addition, the information sharing mechanism is being strengthened. The information of banks and tax bureaus in many places in China has been shared, so it is very convenient for tax authorities to verify the changes of a private household's funds. In the past two years, the cooperation between local financial institutions and tax authorities, anti-money laundering agencies and public security departments has increased, and the fund transactions with too frequent transfers by private households are facing stricter monitoring. But will all private account transfers be audited? The answer is no, in fact, "private to private" transfer is not encouraged, but if it is in line with the actual business, it is allowed to transfer money from the corporate account to the private account. The specific situation includes the following. The first is the payment of employees' wages. Company bosses are not encouraged to use "private to private" transfer here, but they can transfer money through "public to private". Smaller companies can use company accounts, and on the day of payment, the finance department will transfer wages to employees' personal accounts one by one; Larger companies can take the form of bank payment, and the bank will transfer the salary to the employee's personal account according to the employee list on a fixed date. Second, travel expenses can be collected through private accounts. When an employee advances travel expenses in advance or reimburses travel expenses later, the expenses can be transferred to the employee's account in the form of "public transfer". During this period, employees should pay attention to keep relevant materials to prove the authenticity of travel expenses, including name, time, place, purpose of business trip, payment voucher, etc. The third is the distribution of shareholders' profits. For example, a company transfers 500,000 yuan in its account to individual shareholders, and this 500,000 yuan is the dividend income after 20% dividend. The fourth is the income from labor remuneration. At present, the form of flexible employment in China is getting hotter and hotter, and many enterprises have adopted the form of "labor remuneration" to pay their employees. For example, if an enterprise pays 200,000 yuan of labor remuneration to an individual, it can transfer it to a private account through the enterprise account, and this 200,000 yuan is the after-tax remuneration after paying the labor remuneration. The fifth is to buy from natural persons. Enterprises can buy goods and other materials from individuals. When an enterprise purchases goods from an individual, it can transfer specific funds to an individual private account. However, in this mode, individuals need to go to the tax bureau to issue invoices on their behalf, so that enterprises can deduct the cost of purchase money before tax when conducting financial treatment, thus achieving the purpose of tax saving. Which industries are easier to be inspected? Using private account transfer to conceal the company's income and pay less taxes. Once it is investigated, it is a trivial matter to pay back taxes, but it also requires a lot of late fees and tax administrative fines. If it constitutes a crime, it will also bear criminal responsibility, which is not worth the loss. However, there are still many companies taking risks and trying their best. However, combing the new tax network, we can find that the larger the enterprise is, the less it uses private accounts to transfer money, while the enterprises that use private accounts to transfer money are enterprises in wholesale and retail, real estate sales, construction and automobile sales. Such enterprises are small in scale but huge in water, giving private households room to transfer funds; Or buy from natural persons, transfer money in batches and transfer it out centrally, which adapts to the characteristics of private account transfer, so it often becomes a high-risk area for tax evasion in private account transfer. In this regard, the Hangzhou Central Sub-branch of the People's Bank of China issued a notice pointing to the four major industries in Zhejiang Province, namely, wholesale and retail, real estate sales, construction and automobile sales, and respectively determined the large cash withdrawal standards of enterprises in the four major industries; Guide banking financial institutions to use non-cash payment methods for the over-limit cash withdrawal business in the above four industries when handling business, so as to eliminate the risk of private account transfer through cash. In fact, all the above four industries can avoid tax through private transfer. Such industries often ignore the preferential tax laws and new tax reduction policies of the country and do not understand the importance of tax planning. You know, if these enterprises can attach importance to and make use of tax planning, there will actually be many ways to realize reasonable and legal tax avoidance and burden reduction. Specifically, the methods of tax planning include: first, the consulting center of the sole proprietorship enterprise can be established. This center can provide consulting services for the parent company, and the parent company will pay consulting fees, such as 5 million yuan, and the approved comprehensive tax rate is only 5%, thus realizing tax avoidance. Second, the brand center of a sole proprietorship enterprise can be established. If the parent company's patent is put in, the parent company will pay the related brand licensing fee, such as 2 million yuan, and the approved tax rate is only 5%, so it can be "realized" reasonably and legally. Third, business owners can also sell their assets to companies. For example, if a car sells for 300 thousand, the old car will be tax-free if it is lower than the original car price. After the car is resold, the boss actually drives it himself, and all related expenses can be reimbursed to realize cash withdrawal and legal tax avoidance. It can be seen that knowledge of tax saving such as tax planning is a more compliant, legal and safe form of tax saving than taking risks and using private accounts to collect money. As long as the company strengthens tax planning and completes tax design, it can help the company save money reasonably and maximize the income of the company. With the launch of the fourth phase of Golden Tax, tax evasion under the guise of private account transfer will be more strictly restricted. Previously, the People's Bank of China has also issued a notice on canceling the permission of enterprise bank accounts, severely cracking down on enterprises' multi-head account opening, disorderly account opening, leasing, lending and selling accounts, and requiring basic households to open only one account. Shenzhen Central Sub-branch of the People's Bank of China has also strengthened the control over the operating income and expenditure of personal accounts, requiring that the sources and uses of personal accounts in operating income be listed. Nowadays, with the accelerated operation of the enterprise information network verification system and the pilot implementation of large cash management, it is more and more difficult to avoid tax by private account transfer. Although from the perspective of financial supervision, it does not mean that there must be risks in transferring money between private families in Gong Hu (whether there are risks depends first on whether large transactions or suspicious transactions are involved), if the tax planning is done well, enterprises can achieve salary settlement and fiscal and tax optimization for the cooperation of external individuals on the basis of compliance and legality, which is the key to avoiding tax risks and saving taxes and fees.