Is this really okay? The answer is no.
As long as the tax authorities "stare" at you, will such a big loophole not be found? In 20 17, tax evasion was already being severely cracked down. If you do this again, you will be hitting the gun yourself.
First, after the "five certificates in one", if your enterprise is still falsely listing personnel salaries and expenses, please stop!
The so-called "five certificates in one" mainly refers to the integration of business license, organization code certificate, tax registration certificate, social insurance registration certificate and statistical registration certificate, and the five major government departments realize data sharing.
After the integration of the five certificates, all the individual taxpayers will declare in full. Everyone's salary corresponds to your ID number and your social security payment. The salary and salary system of the enterprise is clear at a glance, and it is not easy to make a false report again.
For example, when a company declares personal income tax, the salary is 3,500 yuan, but the social insurance is paid according to the local minimum payment base (for example, 2,000 yuan). After the tax and social security enjoy the data, the two are contradictory. Which one shall prevail? In particular, in some places, social security is entrusted to the tax bureau for collection.
Second, after May Day, it is very risky for accountants to cheat on wages again.
After May Day, with the second round of "tax inspection" in full swing, all your income is under tax control! It is impossible for you to escape such a tax, and it is also convenient for tax preservation to directly freeze all your bank cards. Of course, it is impossible for enterprises to evade taxes by making a fuss about cash wages in the future to "avoid taxes" and "save taxes" through this loophole.
The specific situation is 10, you can have a look!
1. The next step is to fully implement the bank's salary payment model, and the tax will finally enjoy the information with the bank and compare it!
2. Every employee on the payroll needs to upload his name and ID number to the local tax. For multiple payrolls, the local tax will give an early warning to the ID number and instruct the reporting unit to withhold and pay personal income tax.
3. Determine that one place is the salary paying unit, and other units are part-time, and pay personal income tax at 20%.
4. For all part-time employees, 800 or more than 4,000 *20% shall be deducted according to the "income from labor remuneration", and the rest shall be subject to personal income tax at the rate of 20%.
5. Income from wages and salaries and income from labor remuneration, the biggest difference between them is that wages and salaries are related to employment, signing labor contracts and paying basic social insurance, and accepting the daily management of enterprises, which are included in the same subject; However, labor remuneration does not exist in the above situation, and it is a parallel relationship with the separation of enterprises.
6. Gradually establish a personal income and property information system. Under the premise of ensuring information security and standardized utilization, collect relevant information such as income and property of residents and non-residents through multiple channels and levels, and use big data, cloud computing and other technologies to innovate income monitoring methods and improve the monitoring level of residents' income information.
7. It will be easy to give an early warning if someone else's ID card information is used to list wages to offset expenses in the future. This is because the new personal income tax management system of 1 February1day is widely used everywhere, including the tax end and the enterprise end. Among them, the tax end has a module of "two or more incomes", which strengthens the management of personal wages and salary income at the technical level;
8. If the tax deducts the false wages from the cost, once verified, all of them will be eliminated, and the enterprise income tax will be paid and a fine will be imposed several times.
9. If the amount of wages is greater than the amount declared by social security, and the number of wages is greater than the number declared by social security, the social security audit needs to be supplemented and there is a late fee.
10. The next step is to gradually establish a tax payment mechanism to promote honesty. Individuals who have more than two incomes should declare their own taxes in time, otherwise the tax payment credit will be affected, thus affecting consumption and financing credit.
Third, 20 17 The second shot of tax inspection started! A tax should also be checked!
This time, it is still based on the big data of the Golden Tax Phase III and the invoice management system. Through the cooperation of national and local taxes and the coordinated investigation of various departments, the goal is to supervise while reforming, and the purpose is still not to leave a blank for tax evasion! In the increasingly strict environment of personal income tax collection and management, the third phase of the Golden Tax system will establish a big data network for enterprises and individuals, providing a strong data support and technical platform for the next tax reform. The unit whose income from wages and salaries declared by individual tax does not match the base of social security and annuity payment is one of the targets of tax doubt inspection focused on local tax.
Mande Enterprise Service reminds: In 20 17 years, the tax inspection is severe, so don't evade taxes. Do you want to be "remembered" by the tax authorities for falsely listing the salaries of personnel?
The enterprise should say: No! Are you clear?
How much is industrial and commercial registration? Look for Mande enterprise service, the company is safe and efficient, the tax consultant is professional, and Mande enterprise service is a one-stop service expert.