It is the legitimate right of taxpayers to enjoy preferential tax reduction and exemption policies, which is beneficial to the sluggish real economy. With the promulgation of the Administrative Measures for Tax Reduction and Exemption (State Taxation Administration of The People's Republic of China Announcement No.43 of 20 15), post-event supervision of tax reduction and exemption has become the norm. On the one hand, it reduces the tax burden of taxpayers, on the other hand, it puts forward higher requirements for taxpayers' tax risk management ability. How to carry out tax reduction and exemption in compliance and correctly has become a challenge for taxpayers. What taxpayers can't ignore is that while enterprises enjoy tax incentives, there are also widespread tax risks. Once the operation and disposal of tax reduction and exemption are improper, it will easily lead to related tax risks, which will not only lose the opportunity of tax reduction and exemption, but also cause economic losses such as paying back taxes, imposing fines and charging late fees, and even breaking the trust of the competent tax authorities. It is really not worth the loss if a good thing turns into a bad thing. The author reminds taxpayers that in the whole process of implementing preferential tax reduction and exemption policies, the tax risk coefficient is relatively high, so enterprises should pay attention to it and pay attention to it, and at the same time, they must meet and meet the relevant restrictive conditions of tax reduction and exemption. While enjoying preferential tax policies, we should pay attention to the prevention and control of tax risks related to them.

_ Tax Risk 1: I am not familiar with the tax reduction and exemption policy and miss the opportunity to enjoy preferential tax treatment.

The SME Development Promotion Center of the Ministry of Industry and Information Technology released the National Report on Enterprise Burden Survey and Evaluation for the first time. The data showed that 74% of the enterprises surveyed reported that the tax burden was relatively heavy, and only 35.64% of them fully implemented the preferential tax policies. The number of enterprises that did not know the relevant policies for benefiting enterprises was as high as 50%. The survey data shows from one aspect that at present, taxpayers generally do not understand tax policies and are not familiar with the specific provisions and requirements of preferential policies. For taxpayers, it is one thing to have preferential tax policies, and it is another to enjoy relevant preferential tax policies. Therefore, it is urgent to learn and understand the preferential tax policies. We can constantly collect and regularly supplement the current effective preferential tax policies in China by means of online inquiry, consulting the competent tax authorities for communication and confirmation, or hiring tax-related intermediaries for overall planning and special planning, and keep abreast of the latest policy changes to better implement and use preferential policies.

_ Tax Risk 2: Improper implementation of actual operation and abuse of preferential tax policies.

First, misunderstanding and misinterpreting preferential tax policies. To strictly implement the policy, use a variety of ways, accurately grasp the basic situation of enterprises and tax reduction and exemption items and verify whether they really meet the conditions for enjoying preferential policies. For example, calculate the business volume of the enterprise in detail and verify whether it really reaches the threshold. Second, the implementation of preferential tax policies is biased, distorted and discounted. Improve the understanding of the importance of implementing preferential tax policies, enhance the consciousness and initiative of implementing them, and ensure that all preferential tax policies are not deviated, distorted or discounted in implementation. The third is the abuse of preferential tax policies. Taxpayers need to know their own applicable preferential tax policies, effectively standardize and improve the application degree of preferential tax policies and the accounting level of tax reduction and exemption, and prevent and reduce the occurrence of unfair competition behaviors such as abuse of preferential tax policies. For taxpayers who enjoy preferential tax policies, we should constantly broaden our business ideas and solve problems in the implementation of preferential policies in a timely manner. Through the implementation of relevant preferential tax policies, the various tax benefits that taxpayers should enjoy can be realized concretely.

_ Tax Risk III: Approved tax reduction or exemption, without approval and confirmation.

Approved tax reduction and exemption refers to the tax reduction and exemption items that should be approved by the tax authorities according to laws and regulations; Taxpayers who enjoy the approved tax reduction or exemption shall submit the approval materials, file an application, and implement it after being approved and confirmed by the tax authorities with approval authority according to the provisions of these Measures. Taxpayers applying for approved tax reduction or exemption shall submit a written application to the tax authorities within the tax reduction or exemption period stipulated by the policy, and submit the corresponding materials as required. Taxpayers who fail to apply according to regulations or apply but have not been approved and confirmed by the tax authorities with approval authority shall not enjoy tax reduction or exemption. Taxpayers applying for approved tax reduction or exemption shall submit a written application to the tax authorities within the tax reduction or exemption period stipulated by the policy, and submit the corresponding materials as required. Taxpayers shall be responsible for the authenticity and legality of the submitted materials. If the application for tax reduction or exemption meets the statutory conditions and standards, the tax authorities shall make a written decision on granting tax reduction or exemption within the prescribed time limit. If tax reduction or exemption is not granted according to law, the reasons shall be explained, and the taxpayer shall be informed of the right to apply for administrative reconsideration and bring an administrative lawsuit according to law.

_ Tax Risk IV: Tax reduction or exemption for filing, and failure to file as required.

Filing tax reduction and exemption refers to tax reduction and exemption items that do not need the approval of the tax authorities. Taxpayers who enjoy tax reduction or exemption for filing shall have the corresponding qualifications for tax reduction or exemption and go through the prescribed filing procedures. The implementation of filing tax reduction and exemption can be based on the principle of reducing the burden on taxpayers and facilitating tax collection and management, requiring taxpayers to attach or attach materials to the tax return for filing at the declaration stage of enjoying tax reduction and exemption for the first time, or requiring taxpayers to submit filing materials for filing within other prescribed time limits after the declaration period. Taxpayers who enjoy tax reduction or exemption for filing shall file tax returns according to regulations. Recently, a non-resident enterprise in Beijing failed to fulfill the tax filing procedures according to law, and its application for enjoying special deferred tax benefits was rejected by the competent tax authorities according to law. The enterprise paid back taxes and late fees on its equity transfer income * * * *12 million yuan. The company's business purpose is reasonable, and at the same time, it meets the substantive conditions of special restructuring tax incentives, but it only fails to fulfill the written filing procedures in advance as required. If an enterprise fails to file a record in writing according to the regulations, it will not be allowed to carry out tax treatment according to the special restructuring business, and it will not be able to enjoy the corresponding tax concessions. The State Taxation Bureau of Beijing finally decided that the company did not meet the conditions for special tax treatment, and asked its competent tax authorities to do a good job in tax collection and management in accordance with the applicable policies and procedures for general tax treatment of equity transfer of non-resident enterprises. In the end, the company paid taxes and late fees1more than 2 million yuan on the income from its equity transfer. All preferential tax policies formulated by the state, which are not clearly approved, are subject to record management. Before taxpayers enjoy preferential tax treatment, they should record or approve their qualifications according to regulations. Except for those that do not need to be approved or filed, those that fail to be filed or approved according to the regulations shall not enjoy tax incentives.

_ Tax Risk V: Those who fail to meet the conditions for tax reduction or exemption shall be dealt with in accordance with the provisions of the Tax Administration Law.

If the actual operating conditions of taxpayers do not meet the requirements of tax reduction or exemption, or if they obtain tax reduction or exemption by deception, if the conditions for enjoying tax reduction or exemption have changed and they have not reported to the tax authorities in time, and if they have not fulfilled the relevant procedures in accordance with the provisions of these Measures, the tax authorities shall deal with them in accordance with the relevant provisions of the Tax Administration Law.

_ Tax Risk VI: If the tax reduction or exemption situation changes, the qualification for tax reduction or exemption will be re-examined.

When the taxpayer enjoys tax reduction or exemption, it shall report to the tax authorities in time, and the tax authorities shall re-examine the taxpayer's qualification for tax reduction or exemption. If the actual operating conditions change, the tax preference qualification shall be abandoned or terminated. If the conditions for taxpayers to enjoy preferential treatment change and they no longer have the qualification for preferential treatment, the tax authorities shall conduct post supervision inspection on the actual operation of enterprises in accordance with the principle that substance is more important than form.

For example, Jinfu New Materials Co., Ltd. enjoys the preferential policy of "two exemptions and three reductions" from the profit-making year, and the total income tax concessions it enjoys will reach10.572 million yuan. At present, Dibei Polymer, the foreign shareholder of Jinfu New Materials, only holds 18.7078% of the company's shares, which no longer meets the requirement that foreign-invested enterprises must hold more than 25% of the shares to enjoy tax reduction and exemption. At the same time, when Jinfu New Materials becomes a foreign-invested enterprise, its operating period is also less than 10 year. Therefore, the company is facing the risk of paying back the tax relief.

_ Tax Risk VII: The fulfillment of tax obligations is included in tax risk management.

The tax authorities shall, in combination with tax risk management, incorporate the performance of tax obligations by taxpayers enjoying tax reduction or exemption into risk management, and strengthen supervision and inspection. The main contents include:

(a) whether the taxpayer meets the qualification conditions for tax reduction or exemption, and whether it cheats for tax reduction or exemption by concealing relevant information or providing false materials;

(two) when the conditions for taxpayers to enjoy the approved tax reduction or exemption change, whether to apply for tax reduction or exemption after re-examination by the tax authorities according to the changes;

(three) whether the taxpayer has fabricated false tax basis to defraud tax reduction or exemption;

(four) if the tax reduction or exemption has a prescribed purpose, whether the taxpayer uses the tax reduction or exemption according to the prescribed purpose;

(five) if there is a prescribed time limit for tax reduction or exemption, whether to stop enjoying tax reduction or exemption when it expires;

(six) whether there is a situation in which taxpayers should enjoy tax reduction or exemption without the approval of the tax authorities;

(seven) whether the tax exemption has been declared on time.

_ Tax Risk VIII: Failure to provide supporting materials and recovery of preferential tax relief.

Taxpayers who enjoy the approval or filing tax reduction and exemption have the obligation to keep the materials that meet the conditions stipulated in the policy for future reference. Taxpayers who cannot provide relevant supporting materials in the follow-up management of tax authorities shall not continue to enjoy tax relief, recover the tax relief they have enjoyed, and deal with it in accordance with the relevant provisions of the Tax Administration Law. The tax authorities shall, after filing the taxpayer's tax reduction or exemption for the first time or changing the tax reduction or exemption for the record, carry out the follow-up management in time to review the accuracy of the application of the taxpayer's tax reduction or exemption policy. Inform taxpayers to change their records if the policy is wrongly applied, and recover the tax relief they have enjoyed if they should not enjoy it, and deal with it in accordance with the relevant provisions of the Tax Administration Law. That is, if the taxpayer or withholding agent fails to pay or underpays the tax due to negligence, the tax authorities may pursue the payment of the tax and the tax late fee within three years; Under special circumstances, the period of conscription can be extended to five years.

_ Tax Risk IX: Approval and verification of incorrect tax recovery, ultra vires reduction and exemption of unpaid tax.

If an enterprise fails to pay or underpays the tax due to an error in the approval or verification of the tax authorities' responsibilities, it shall be handled in accordance with the relevant provisions of the Tax Administration Law. That is, if the taxpayer or withholding agent fails to pay or underpays the tax due to the responsibility of the tax authorities, the tax authorities may require the taxpayer or withholding agent to pay back the tax within three years, but no late payment fee shall be added. If the tax authorities exceed their authority to reduce or exempt taxes, they shall, in addition to revoking their decisions made without authorization in accordance with the provisions of the Tax Administration Law, make up the unpaid tax, and the higher authorities shall investigate the administrative responsibilities of the directly responsible person in charge and other directly responsible personnel; If a crime is constituted, criminal responsibility shall be investigated according to law.

_ Tax Risk 10: Misidentification of professional technology, cancellation of taxpayer's preferential qualification

The tax authorities shall conduct post supervision inspection on the actual operation of enterprises enjoying tax reduction or exemption. During the inspection, if it is found that the relevant professional and technical or economic verification departments have made mistakes in identification, they should coordinate and communicate with the relevant identification departments in time, and cancel the preferential qualification of the relevant taxpayers in time after drawing for correction, and urge the relevant responsible persons to be investigated for legal responsibility. If the relevant departments illegally provide certificates, resulting in unpaid or underpaid taxes, it shall be handled in accordance with the relevant provisions of the Tax Administration Law. Article 93 of the State Council Order No.362 of the Detailed Rules for the Implementation of the Law on the Administration of Tax Collection stipulates that if taxpayers or withholding agents illegally provide bank accounts, invoices, certificates or other conveniences, resulting in non-payment or underpayment of taxes or defrauding the state of export tax rebates, the tax authorities may, in addition to confiscating their illegal income, impose a fine of less than/kloc-0 times of the unpaid, underpaid or defrauded taxes.

_ Tax Risk XI: Preferential items are not accounted for separately, and preferential tax treatment is cancelled.

Income reduction or exemption means that tax reduction or exemption is implemented according to the project, and the net income of qualified projects operated by enterprises is exempted or reduced, not the overall tax reduction or exemption of enterprises. Taxpayers engaged in different enterprise income tax treatment projects at the same time, the preferential items shall be calculated separately, and the period expenses of the enterprise shall be reasonably shared; If it is not calculated separately, it shall not enjoy preferential enterprise income tax. The tax law requires that the preferential items obtained from the reduction or exemption must be accounted for separately and the period expenses should be allocated reasonably.

Taxpayers engaged in both tax relief and non-tax relief projects shall separately calculate the tax basis of tax relief projects and the degree of tax relief. If they cannot be accounted for separately, they cannot enjoy tax reduction or exemption. If the accounting is unclear, it shall be verified by the tax authorities in a reasonable way.

Preferential items are not accounted for separately, and preferential tax treatment is cancelled. Some enterprises have a wide range of business, and there are widespread concurrent and mixed operations, both tax preferential projects and non-preferential projects. According to the regulations, all preferential items need to be accounted for separately in terms of sales or income, and the value-added tax or income tax reduced or exempted should be calculated according to this sales or income, but the preferential items and non-preferential items cannot be calculated together. Otherwise, the enterprise will have greater tax risks. A software technology company sells embedded software in its hardware equipment, and the company has been reducing the value-added tax according to the value-added tax policy of embedded software when filing tax returns. However, according to the regulations, general VAT taxpayers sell their own embedded software along with computer networks, computer hardware, machinery and equipment, etc. If they can separately account for the sales of embedded software and computer hardware, machinery and equipment, they can enjoy the preferential policy of software product VAT. Where sales cannot be accounted for separately, tax refund will not be granted. The tax authorities believe that the company has not separately accounted for the tax-free sales, which is not in line with the preferential policy of enjoying the software enterprise's immediate refund, and decided to recover the tax refund of 376,239.56 yuan enjoyed by it, and add relevant late fees according to regulations.

_ Tax Risk XII: Those who are not qualified for tax reduction or exemption shall not enjoy preferential tax reduction or exemption.

Where there is a qualification requirement for tax reduction or exemption, the taxpayer must first obtain the relevant qualification identification. Taxpayers who enjoy tax reduction or exemption for filing shall have the corresponding qualifications for tax reduction or exemption and go through the prescribed filing procedures. At present, many taxpayers need to obtain relevant qualifications to apply for preferential tax policies. For example, to enjoy preferential policies for high-tech enterprises, you need to obtain the "High-tech Enterprise Certificate" issued by the science and technology department; To enjoy the preferential policy of immediate withdrawal of software products, it is necessary to obtain the Software Product Registration Certificate issued by the Economic and Information Technology Commission or the Computer Software Copyright Registration Certificate issued by the copyright administrative department; To enjoy the preferential policy of immediate withdrawal of welfare enterprises, you need to obtain the qualification recognized by the civil affairs department, and the non-profit organization's tax exemption qualification must be established or registered in accordance with relevant national laws and regulations, and so on. The qualification recognition is one of the necessary conditions for enjoying this policy. If the preferential items do not meet the requirements, the tax preferential qualification will be terminated. During the on-the-spot inspection of an environmental protection technology company in 20 12, Qingdao State Taxation Bureau found that the company enjoyed the preferential value-added tax on electricity and heat produced by garbage as fuel in accordance with relevant regulations, but there was no certificate of comprehensive utilization of resources required by regulations in the filing materials. In addition, the company enjoyed the VAT reduction and exemption policy for garbage disposal services for the record, but did not obtain the relevant certification materials issued by the environmental protection authorities. According to the verification, Qingdao State Taxation Bureau cancelled the company's VAT exemption qualification and asked it to pay back the tax according to law.

_ Tax Risk XIII: Do not meet the restrictive conditions, and cannot enjoy tax benefits.

We can't ignore that in the process of enterprises enjoying tax incentives, due to the restrictive preconditions of tax reduction and exemption, there may be various forms of irregular behaviors, which will lead to certain hidden tax risks for enterprises, directly affecting the implementation of their own tax rights and interests, and even triggering real tax risks. To enjoy tax reduction and exemption, it is necessary to meet restrictive conditions, such as tax incentives and restrictions on environmental violations. Enterprises engaged in energy conservation and environmental protection can enjoy certain tax incentives. But environmental factors need to be considered.

High-tech enterprises have environmental and other illegal acts, so they should be disqualified and cannot enjoy tax incentives; Software and integrated circuit enterprises that have environmental and other illegal acts and are punished by relevant departments shall be disqualified from enjoying preferential tax treatment and pay back the enterprise income tax that has been reduced or exempted; Comprehensive utilization of resources enterprises, taxpayers who fail to meet the corresponding pollutant discharge standards, shall be disqualified from enjoying the value-added tax rebate and tax exemption policy for products and services of comprehensive utilization of resources from the date of illegal discharge, and shall not apply again within three years. Taxpayers who have applied for tax refund or exemption since the date of illegal discharge shall be recovered.

_ Tax Risk 14: Multiple preferential tax policies are applicable, and the same taxable item cannot be enjoyed on top of each other.

The type of preferential policies determines whether enterprises can enjoy it in a superimposed way. When applying a number of preferential tax policies, we must make a comparative analysis, make a choice through comprehensive balance and fully enjoy the preferential tax policies. When choosing the most favorable tax policy, we need to pay attention to the fact that some tax preferential policies cannot be enjoyed repeatedly, so as to prevent the risk of misusing tax policies and enjoying tax preferential policies repeatedly.

If two or more preferential tax policies of the same tax type are applied to the same taxable item of the taxpayer at the same time, unless otherwise stipulated by laws and regulations, the taxpayer can only choose to apply one of the preferential tax policies, and two or more preferential tax policies cannot be cumulatively implemented. When preferential policies overlap, The following thirteen situations can't be combined to enjoy tax benefits: transitional benefits of enterprise income tax and benefits stipulated in the enterprise income tax law and its implementing regulations, low tax rate of high-tech enterprises and benefits of "two exemptions and three reductions", tax relief for recovery and reconstruction after Zhouqu disaster and tax benefits for reconstruction after Wenchuan disaster, tax benefits for re-employment of laid-off workers, tax benefits for promoting employment of disabled people and turnover tax benefits, tax benefits for software enterprises and integrated circuits enterprises and other corporate income benefits. The preferential tax rate can't be superimposed on the preferential tax rate; small and micro enterprises can't enjoy the preferential tax rate at a reduced rate of 20%; high-tech enterprises can't enjoy the preferential tax rate at a reduced rate of 15%; fixed assets can't enjoy the preferential tax rate at the same time; preferential policies for software enterprises can't overlap with other preferential policies in the same way; qianhai enterprise income tax15% can't enjoy the preferential tax rate at the same time with other low tax rates; and loan loss reserves for agriculture-related and small and medium-sized enterprises can'

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