Concept
There is nothing wrong with setting up internal and external accounts to cope with the problems that may be encountered in the course of actual operation, but a few enterprises utilize the establishment of the "two sets of accounts" by listing less income and more expenses in the external accounts to achieve the purpose of avoiding taxes, which makes the establishment of the two sets of accounts an illegal act. This makes the establishment of two sets of accounts a kind of illegal behavior.
It can be seen that, for the enterprises with "two sets of accounts", the internal accounts truly reflect the profit and loss of the enterprises, which is helpful for the management and decision-making of the enterprises, while the external accounts have no reference value for the management and decision-making of the enterprises. However, the internal accounts are usually not recognized by the tax authorities because there are no formal certificates, for example, the 2,200 RMB without invoices can not be deducted before tax, and such enterprises are often reluctant to pay the VAT involved in the 9,000 RMB without invoices, so the setup of "two sets of accounts" is generally accompanied by tax evasion and is prohibited by the order of the tax authorities. Prohibited behavior.
(We will continue to use the above example in the following)
Question
Setting up "two sets of accounts" can be done seamlessly? Now let's look at the "two sets of accounts" in the end what are the problems, here we mainly discuss the problems in the external accounts.
First, the inventory problem
Outside the account only on the invoiced part of the income, the purchase of invoices are counted as inventory, usually set up two sets of accounts of the enterprise may want to pay less tax, resulting in the invoiced part will be very little. The purchase invoices are usually obtained as much as possible in order to be able to deduct the tax.
Secondly, the problem of collection and payment
We can look at four situations:
Thirdly, the mismatch between payroll costs and income
With the development of the business, wages, expenses, rent, utilities, and gradually increase the number of invoices is very little in the case of a disproportionate amount of income and expenses.
The above example is a relatively small amount, from the amount alone to see no big problem, but over time, the amount will be magnified a hundred times a thousand times, so the problem is obvious.
Risks
Let's see how easy it is to expose "two sets of accounts"
With the advent of the big data era and the full implementation of the Golden Tax Project, it has become quite easy for tax authorities to analyze the trend of the entire industry horizontally as well as vertically to understand the operation of a single enterprise. these little tricks of enterprises always want to cover up.
Where do tax inspectors look at a company's operations?
1. First of all, from the industry
Now the full implementation of the camp reform, the tax burden rate is divided into the VAT tax burden rate and income tax tax burden rate, the VAT tax burden rate refers to the proportion of VAT paid by the enterprise to the enterprise's income, for the small scale, the enterprise's tax burden rate is the levy rate, that is, 3%, for the general taxpayers, due to the input tax can be deducted, so the tax burden rate is not equal to the levy rate ( 6%11%13%17%), the tax burden rate is different for different industries. Even for the same product, the enterprise's value chain, production method, transportation method, market positioning of the product, sales strategy, and the product's life cycle will all affect the enterprise's tax burden rate. The enterprise income tax burden rate refers to the proportion of the actual paid enterprise income tax to the sales revenue, while the profit margin of an enterprise contains cost profit margin, sales profit margin, output value profit margin, capital profit margin, net profit margin, and the most common is the sales profit margin, which is the proportion of the total profit of an enterprise to the sales revenue.
2. From the point of view of a single enterprise
A long-term loss or excessive loss of an enterprise is also an abnormal phenomenon, we know that the enterprise is to make profits for the purpose of existence, if the enterprise long-term losses and continue to operate, it is contrary to the purpose of the existence of the enterprise.
3. From the enterprise's statement
The enterprise's sales do not match with the production, purchasing, scale of operation, the number of personnel, and the expenses incurred.
The problem can be seen from the enterprise's bank flow, the amount of book transactions, the book cash balance, and the comparison between the book inventory and the actual inventory.
Then the tax authorities will usually ask the enterprise to write a self-examination report and check the enterprise's accounts. Some accountants, in order to distinguish between the original documents of the internal and external accounts, will mark the original documents with the word "external" or "n" to represent the original documents of the external accounts, which will also expose the fact that the enterprise has set up two sets of accounts. And usually the original documents of the external accounts are not sufficient, for example, for manufacturing and trading enterprises, whether for the purpose of accepting the audit or the requirements of internal control, the original documents of the purchase accounts generally require three single matching: that is, the purchase requisition (contract), the warehousing list, the invoice, but generally the external accounts have only one invoice and other cases.
Setting up "two sets of accounts" will face what kind of penalties
Here's a look at a real-life case of tax evasion through "two sets of accounts" that was sentenced to a prison term:
Thinking
Enterprises that take the illegal way of doing things will make their business less profitable. How much tax will the enterprise pay less by adopting the illegal way, and how much risk will it take for the tax it pays less? We say that the real case above has answered this question very intuitively. At the same time, in the actual transaction, due to incomplete bills also increase the business transaction risk.
For example, some enterprises purchased without a contract, did not obtain formal bills, while through cash transactions, once the product has a problem, due to the lack of credentials, if it so happens that our suppliers do not recognize it, then the enterprise will face economic disputes, have the right to say nothing. Therefore, this is one of the reasons why we recommend that enterprises purchase purchase requisitions, contracts, invoices, warehousing orders are complete.
If the enterprise only set up a set of accounts and really will "more" pay taxes? "The first thing you need to do is to get your hands dirty. And how many incentives are not used?
According to (State Administration of Taxation Announcement No. 23 of 2016) Article 6:
Sales of goods, the provision of processing, repair and fitting services sales of up to 30,000 yuan per month (quarterly not more than 90,000 yuan), the sale of services, sales of intangibles not more than 30,000 yuan per month (quarterly not more than 90,000 yuan), respectively, can enjoy the small and micro-enterprises temporary exemption from the preferential policies of value-added tax. .
For the example just cited, even if the enterprise all invoices to recognize income, still exempt from VAT, surtax.
According to Article 1 of (Cai Shui [2015] No. 99):
From October 1, 2015, to December 31, 2017, for qualified small micro-profit enterprises with annual taxable income between 200,000 yuan and 300,000 yuan (including 300,000 yuan), their income is reduced by 50% of their taxable income, and they pay 20% of their corporate Income tax. In other words, they pay enterprise income tax at a rate of 10% of their taxable income.
Note: Eligible small and micro-profit enterprises refer to enterprises engaged in industries not restricted or prohibited by the state and meeting the following conditions:
1. Industrial enterprises, with annual taxable income not exceeding 300,000 yuan, the number of employees not exceeding 100, and the total assets not exceeding 30 million yuan;
2. Other enterprises, with annual taxable income not exceeding 300,000 yuan and the number of employees not exceeding 80 million yuan. million yuan, the number of employees does not exceed 80 people, and the total assets do not exceed 10 million yuan."
Cai Shui [2016] No. 12
I. The scope of exemption from education surcharges, local education surcharges, and water conservancy construction funds was expanded from the current scope of payment obligation holders with monthly sales or turnover not exceeding 30,000 yuan for monthly tax payments (90,000 yuan for quarterly tax payments) to those with monthly sales or turnover not exceeding 100,000 yuan for monthly tax payments (90,000 yuan for quarterly tax payments) to those with monthly sales or turnover not exceeding 100,000 yuan for monthly tax payments (100,000 yuan for quarterly tax payments). quarterly taxable quarterly sales or turnover does not exceed 300,000 yuan) of the payment obligation.
Second, after the exemption of the above governmental funds, the financial departments at all levels should do a good job in securing funds, properly arranging the budgets of the relevant departments and units, guaranteeing the normal operation of the work, and actively supporting the development of the relevant undertakings.
Third, this notice from February 1, 2016 onwards.
So, we can see that the state's tax incentives are also greatly assisting the development of our small and micro-enterprises, enterprises through the full enjoyment of the state's preferential policies will also achieve the purpose of paying less tax, and do not have to go to the use of the "two sets of accounts," this kind of high-risk means to tax evasion. In addition, the national preferential policies will be constantly updated, which requires us to start a business process in addition to the business has made a difference, but also need to fully understand the national policy to grasp, or consult the relevant professional organizations, in order to better help enterprises to reduce the tax burden on the enterprise.