Is this really okay? The answer is no.
As long as the tax authorities keep an eye on you, won't such a big loophole be discovered? In 20 17 years, we have been cracking down on tax evasion. If you do this again, you will reap the consequences.
First, after the "five certificates in one", if your enterprise is still falsely reporting the salary and expenses of personnel, 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 individual taxpayers will declare in full. Everyone's salary corresponds to your ID number and your social security. The salary and salary system of the enterprise is clear at a glance, and it is not easy to falsely report it.
For example, if a company declares personal income tax, the salary is 3500 yuan, but the social insurance is paid according to the local minimum payment base (for example, 2000 yuan). After tax and social security enjoy data, the two are contradictory. Which one shall prevail? In particular, some places entrust social security to the tax bureau for collection.
Second, after May Day, it is very risky for accountants to cheat wages again.
After May Day, with the second round of "tax inspection" in full swing, all your income is under tax control! You can't escape this kind of tax, and freezing all your bank cards directly is also convenient for tax preservation. Of course, it is impossible for enterprises to evade taxes by making a fuss about cash wages in the future, and to "avoid taxes" and "save taxes" through this loophole.
There are 10 details, 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 payslips, 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 one place as the wage payment unit and other units as part-time jobs, and pay personal income tax at 20%.
4. For all part-time employees, 20% will be deducted from the part of 800 or more than 4,000 according to the income from labor remuneration, and personal income tax will be levied on the rest at the rate of 20%.
5. The biggest difference between income from wages and salaries and income from labor remuneration is that wages and salaries are related to employment, signing labor contracts and paying basic social insurance, and accepting the daily management of enterprises, and they are included in the same subject; However, there is no such situation in labor remuneration, which is parallel to the separation of enterprises.
6. Gradually establish personal income and property information system. On the premise of ensuring information security and standardized utilization, we will collect income, property and other related information of residents and non-residents through multiple channels and levels, and use big data, cloud computing and other technologies to innovate income monitoring methods to improve the monitoring level of residents' income information.
7. If you use someone else's ID card information to list wages to offset expenses in the future, it will be easy to give an early warning. This is because the new personal income tax management system was widely used in various places on June 5438+February 1, including tax end and enterprise end. Among them, the tax end has a "two or more incomes" module, which strengthens the management of personal wages and salaries at the technical level;
8. If the tax deducts false wages from the cost, once verified, all of them will be removed, and the enterprise income tax will be paid back, and a fine of several times will be imposed.
9. If the amount of salary is greater than the amount declared by social security, and the amount of salary is greater than the amount 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 integrity. When an individual has more than two incomes, he should declare his own tax in time, otherwise it will affect the tax credit, thus affecting the consumption and financing credit.
Third, 20 17 The second shot of tax inspection started! Check the tax!
This time it is still based on the big data and invoice management system of Golden Tax Phase III. Through the cooperation of national tax and local tax, all departments cooperate in the investigation, 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 is inconsistent with the base of social security and annuity payment is one of the key tax inspection targets of local tax.
Mande enterprise service reminder: 20 17, tax inspection is strict, don't evade taxes. Do you want to be "recorded" by the tax authorities for falsely reporting the salary of personnel?
Enterprises should say: no! Are you clear?
How much is industrial and commercial registration? Looking for Mande enterprise service, the company is safe and efficient, and the tax consultant is professional. Mande enterprise service is a one-stop service expert.