Tax assessment
Tax assessment is one of the ways in which the tax authorities fulfill the obligations of taxpayers to carry out tax management and provide tax services. Through the implementation of tax assessment to find deficiencies in the collection and management process, strengthen the management and monitoring function, reflecting the civilized idea of a service-oriented government, the service in the management. It is very important to help taxpayers discover and correct errors and omissions in the process of fulfilling their tax obligations, and to correct the taxpayers' tax awareness and ability to fulfill their tax obligations. To put it bluntly, it is to see whether you have tax evasion.
The tax administrator will pick out all the companies with 3 years of losses and then see if the company's business activities truly reflect all the business activities, and is there any off-the-books part of the business?
The tax authorities means
1, the tripartite information sources under the big data platform can restore your historical business activities, thus proving the authenticity of the declaration.
(e.g., provided data on water and electricity energy consumption, government procurement data, bank flow lists, etc.)
2. Comparison of regional operations in the same industry. Because not all of the same industry are doing false accounts, so as long as one is true, then sorry.
3, the state and local tax-related information **** enjoy, you can not guarantee that all of your declaration data logical and strict.
(e.g., you inflate the salary base, then whether the personal income tax is declared and paid in accordance with the regulations? Social security costs are paid in accordance with the regulations, etc.)
Costs charged are real? Revenue cost to match, non-special circumstances micro-profit, flat sales, low gross profit or upside down will be included in the assessment focus.
The tax authorities means
1, there are business activities upstream and downstream companies can not maintain a "uniform tone" with you. Logistics information, capital information will also let you hide.
2, in the big data under the regional market and the city's market has been "*** pass". You put forward the "due to market reasons, product price decline is tenable, said the same, the pendulum can be leveled? This is a question mark.
3, if there is "upside down", you are to the tax authorities for asset loss pre-tax deduction list declaration (or special declaration), if not declared, shall not be pre-tax deduction.
Is the deduction voucher in order?
According to Article 64 of the Law of the People's Republic of China on Taxation Administration of the People's Republic of China, "If a taxpayer or a withholding agent fabricates a false basis for tax calculation, the tax authorities shall order a period of time to make corrections and impose a fine of not more than 50,000 yuan?..."
Tax authorities means
1, if you use white notes, fake invoices, personal invoices or vouchers that are not related to business activities, etc., in the accounts, are not allowed to deduct before tax.
2, if you make up false costs and expenses, will inevitably lead to an imbalance with your income and expenses, through the corresponding company, the authenticity of your income will have to play a big, big question mark.
3, if you will be artificially adjusted costs (such as: should be included in the current business hospitality expenses of the project in other details, such as office expenses, etc.), once discovered, the tax authorities will be the authenticity of your expenses to verify the whole!
4. If you have already used false invoices, you will also be penalized by the tax authorities.
Is there a tax adjustment as required?
The tax basis for income tax is not the accounting profit, but on the basis of accounting profit, the balance of tax adjustments, referred to as "taxable income".
And the loss in the enterprise income tax law is the enterprise in accordance with the provisions of the enterprise income tax law, the total income of each tax year minus non-taxable income, tax-exempt income and various deductions after the small balance of 0 amount.
Therefore, real loss enterprises should also make tax adjustments as required.
If the adjustment is not made, it will result in more "losses" to be made up for when the profit is made up for the losses in the following years, thus paying less income tax.
In addition, there are huge differences between the accounting system and the tax law, under normal circumstances, if the enterprise in accordance with the accounting system for accounting, then in the annual remittance, the tax adjustment project is more, but the actual situation is not adjusted or adjusted incomplete, so you do not blame the tax authorities will be included in the assessment of the focus of the tax authorities.
Do connected transactions follow the principle of independent transactions?
In accordance with the relevant provisions of the tax, the business transactions between an enterprise and its affiliates should be charged or paid in accordance with the business transactions between independent enterprises; the tax authorities have the right to make reasonable adjustments if the business transactions between independent enterprises are not charged or paid in accordance with the business transactions between independent enterprises and the taxable income or income of the enterprise is reduced.
So do you do the following:
A: Do you truthfully make related declarations (including the declaration of related relationships and related transactions) in accordance with the regulations.
B: Whether you take advantage of the connected relationship to artificially adjust the income, costs and expenses among the related enterprises, and take advantage of the difference in tax rates or tax incentives among different enterprises to underpay the income tax.
C: If you have the above behavior, transfer profits, then congratulations, you in addition to tax assessment and tax audit, but also to meet the "special" treatment: "special tax adjustment" (commonly known as anti-avoidance investigation).
If any irregularities are found, you will be summoned, counseled, and sent home to check yourself.
If there is still an appeal after the self-check, it can not be as simple as a specialized inspector checking, it is the turn of the tax inspection department to come to you and help you check!
If you say that you have no problems after self-examination, and in the self-examination report feedback on their own no problems of information, if the tax authorities to check again, and then check the problems, that ? You did not say that you self-check no fault, then well, now re-look at the data situation is still abnormal, the tax authorities in the tax inspection department will only have to take the initiative to intervene, you will lose the opportunity to self-check to make up for the declaration, and at the same time bear the consequences of the decline in credit rating.
If the situation is serious, the tax authorities will be directly transferred to the audit department to deal with, and then the company will be every piece of data in a clear check!