The tax office to check the accounts, turn over the old accounts, check which? How to check? How many years? You know?

Suppose you are a company's financial personnel, is the office of the dedicated "work", suddenly the office door was opened, came in a group of people said to you: "All stop working on the hands of the financial statements, hands off the desk. " . I believe that the heart of that moment is absolutely sudden it! This sentence may be all financial personnel related to the "nightmare", the probability that there is no other than this more frightening.

The tax department to the company to check the accounts, turn over the company's old accounts, this situation is not necessarily common, but there must be. Then you know, the tax authorities generally how to check the accounts? How long will turn over the accounts of the enterprise?

How many years of accounts?

1: not found in a certain period of time, not pay, underpayment of taxes, such as the tax authorities caused by the problem, the pursuit of the period of time is generally 3 years, make up for the relevant tax can be; due to taxpayers caused by the tax involved in the tax 100,000 yuan or less, the pursuit of the period of time is generally 3 years, you need to make up for the tax and pay the late fee; due to taxpayers caused by the tax involved in the tax 100,000 yuan, the pursuit of the period of time is generally 5 years. Generally 5 years, need to pay back taxes and pay late fees; tax evasion, tax evasion, tax resistance, tax fraud and other cases, the tracing period is unlimited, need to pay back taxes and pay late fees.

2:The non-payment and underpayment of tax that has been discovered, the tracing period is unlimited, and the situation is handled specifically according to the taxpayer's declaration or the tax authorities' investigation.

3:For behavior arising from violation of relevant tax laws and administrative regulations, the tracing period is five years and the corresponding administrative penalties need to be borne; other behavior that should be given administrative penalties, the tracing period is two years and the corresponding administrative penalties need to be borne.

Why is the company being investigated?

1:Being spot-checked

Every enterprise in the tax authorities related to the "database" in the tax authorities will be from time to time randomly spot-checked, and the same as the lottery, this situation depends on luck.

2:Being reported

If there are other units or individuals to report on the enterprise, the tax authorities will be in accordance with the law to check the enterprise involved, most of the enterprises are investigated because of this reason.

3:Being analyzed

The tax has a large database, through the database analysis will find that some enterprises in the process of business anomalies, then the tax authorities will check the enterprise.

4:Being related

and the enterprise has business dealings with the cooperation of the enterprise because of the tax-related problems by the tax authorities to check, found that your company and the company has a connection, then the tax authorities will also be on your business check.

What to check?

1:Check the contract

The content of the contract, the two parties agreed matters, whether beyond the actual scope of business or needs of the enterprise, whether there are abnormal transactions.

2:Check the invoice

whether the invoice is in line with the scope of business, received invoices in line with the actual needs of the enterprise

3:Check the upstream and downstream

upstream and downstream transactions are consistent, upstream and downstream there is no reasonable business dealings, and so on.

4: Check the water

the water corresponding to the invoice, the amount of the contract is consistent, whether there is anomalous water transactions and so on.

Focus on what behavior?

These are the first time I've ever seen a company like this, and I've never seen one like this before. The tax authorities want to investigate, the enterprise must be unable to hide, proactive cooperation in order to effectively solve the problem.

More tax-related issues and enterprise tax planning related work, details can be concerned about the consultation - "Yihe talk about tax planning"

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