Private account receipts used to be a must for tax evasion

Invoices are the most important basis for tax monitoring of corporate tax payments, and a means of monitoring whether a company is evading taxes.

Since the tax is through the invoice tax control, that I sell things without invoicing can not be found? This is the idea of many bosses, indeed, in the previous long time many enterprises rely on this to save a lot of tax! But with the advancement of tax informatization and the diversity of tax audit methods, it is no longer safe to rely on private accounts to collect money to avoid taxes!

The Golden Tax III through big data analysis, the industry will be the same area of the tax burden rate analysis, it will be easy to find the problem. This is where many accountants and bosses wonder, our company did not invoice and did not collect through the public, how did the tax find out?

Inventory of three years of private collections!

The case took place in Tongzhou, known as Beijing's urban sub-center, and the company belongs to the new third board enterprises.

Audit Watch:

1. The Audit Bureau examined the personal accounts opened by the company's de facto controller and legal representative Li at ICBC and Industrial Bank of China, and found that the above two accounts remitted a total amount of 4,197,447.08 yuan.

Here is a reminder, never think that the tax will not check your personal accounts, just the time has not yet arrived, the amount has not yet arrived!

2. Through the investigation, the above two accounts are used to collect the purchase money remitted by the customer, the amount collected *** counted 4,197,447.08 yuan (excluding tax amounted to 3,587,561.61 yuan), of which: 1,368,229.53 yuan has been recognized in the period of 2013-2014 income tax returns, the remaining 2,219,. 332.08 should have been declared but not declared in the year 2013, and VAT tax should be recovered*** amounting to $377,286.46. The Company shall declare but not declare the income of RMB2,219,332.08 and recognize the cost of RMB1,813,269.08 in FY2013, which shall be adjusted to increase the taxable income for the year by RMB406,063, and the enterprise income tax for FY2013 shall be recovered in the amount of RMB101,515.75.

3. The tax all of a sudden on the company three years of tax inventory, the previous efforts are considered in vain, not only to make up for the tax but also to carry out a fine!

4. Light investigation of the case took a year, what can not find out!

The company explained that the company received on May 3, 2016 Tongzhou State Taxation Inspection Bureau on the inspection of tax-related situations during the period from January 1, 2013 to December 31, 2015, during the period of time to accept the inspection through self-inspection and the submission of relevant materials. On May 5 and May 15, 2017 Tongzhou State Tax Inspection Bureau gave the Notice of Tax Administrative Penalty Matters and Decision on Tax Treatment and Decision on Tax Administrative Penalty respectively.

Being investigated, what does not explain, the procedure you know=== self-investigation, co-investigation, penalty notice, notice.

I believe that this business from the boss to the accountant, it is estimated that every day on tenterhooks, worrying about whether it will continue to co-investigation, will not be sentenced, will not be 。。。。。

These three types of hidden income ways are the most dangerous!

1. Hidden through the current account input!

What other accounts payable, advance receipts, etc., these subjects are landmines in the tax audit!

2. Actual inventory is much lower than the book value.

Not to do income, so do not dare to go cost, what warehouse nothing, but on the books hanging hundreds of thousands or even millions of inventory.

Withstand an audit?

3. Long-term losses must be a problem.

Now tend to three years for an interval, a business can not be long-term losses, especially the kind of gross profit is obviously low, please do a good job of self-check!

Mandebred Business Services comment:

1. Private account collections are no longer safe.

Don't take the fact that the tax can't easily check your personal account as a token, as long as the tax finds out that you have the possibility of hiding your income, you will definitely conduct a strict investigation!

China has no Iron Hat King when it comes to taxes, just that you are not!

2. Tax audits are very precise.

Often accountant friends ask me, now the tax is not the audit is the system, that is not generally not go to the enterprise audit ah?

Here to make it clear, this is definitely a misunderstanding.

Now the audit is more accurate, more fair and reasonable, and the audit of false invoices, tax evasion is more vigorous!

Get it?

Because after the golden tax three big data on line, you can easily find your enterprise input and output inconsistent, tax burden is obviously lower than peers and other issues, you say the tax is not check you?

3. Tax audits are on the horizon!

Case may have said that the hidden income risk is very high, invoices are false, misrepresentation of expenses, irregularities in the enjoyment of tax incentives, plus deductions unreasonable, double soft certification does not meet the conditions 。。。。。

Without further ado, it seems that all tax-related risks are getting bigger by the day, what tax risks are the biggest in your local area or industry right now, leave a bubble in the comments below!

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