Attention! Attention! These four kinds of tax common sense, business owners and accountants should keep in mind!
The first is that when the enterprise sells the advance payment, all the goods have been issued, and the enterprise has not confirmed the income, issued the invoice or transferred the inventory in the current period. In this case, will the enterprise have tax risks?
A: First of all, confirm the provisions of VAT income and sell the goods in advance. The day when the goods are sent out should be the time to confirm the VAT income.
Reaffirm the income provisions of enterprise income tax. For the goods sold, it should be in the case of prepaid payment, and be responsible for confirming the income when the goods are issued.
Conclusion: The goods of this enterprise are in the issued state, and whether or not the invoice is issued, the income must be confirmed for tax declaration, otherwise it is likely to be overdue and become a tax-related risk.
The second question is: Is there any tax risk if the company often borrows money from individual shareholders for free?
A: VAT does not have tax risks. For individual shareholders, when they provide loans to the company for free, they can be regarded as sales loans. If it is a company and shareholders, but also related parties, lending money to the enterprise without justifiable reasons, there will be the risk of tax adjustment. If there is a reason to know, then there is no risk of being adjusted.
The third is: What are the tax risks of turning accounts receivable into losses at will?
A: Although it is no longer necessary to go to the tax authorities for filing, the follow-up management of enterprises will become more and more strict, such as loss data, accounting data, tax payment data and so on. All data must be saved for future reference. Once the tax is checked, there will be a "tax risk" for asset losses that cannot be deducted before tax.
The fourth is: the sporadic purchases of this enterprise and the reimbursement of daily expenses are all paid in cash and not paid to the corporate account. What are the tax risks?
A: At present, enterprises don't need merchants to pay for things. Sporadic purchases, daily expenses, bonuses, etc. are all based on real business transactions and can be paid in cash. As for expenses, they can also be deducted before income tax.
If the expenditure amount is large, it is suggested to supplement contracts and agreements. In the case of invoice investigation, if the invoice is abnormal when obtaining the invoice, it is necessary to prove whether the business really exists. Without the support of capital flow, it is difficult to convince the personnel of tax inspection organs.
Conclusion: In any case, it will save a lot of trouble to suggest the company to pay.