How to deal with industrial and commercial inspection-tax self-inspection refers to taxpayers comparing their production and operation with tax policies. The advantage of self-examination is that taxpayers are familiar with their own enterprises. Through self-examination of tax payment, it is easy to find problems and get quick results, which can quickly and thoroughly eliminate potential tax risks. However, spontaneous self-examination is often restricted by the tax-related handling habits and personal abilities of corporate financial personnel. A slight negligence will become a mere formality, the investigation will not be thorough, and there will be a phenomenon of going through the motions. In fact, enterprises also conduct self-inspection on a daily basis. Such as tax registration, receipt, purchase, use and preservation of invoices, tax declaration and payment, financial accounting information and other relevant tax-related information. Self-inspection can be carried out in accordance with the provisions of the tax law, or an intermediary agency can be entrusted to conduct inspection on its behalf.
Second, enterprises should correctly treat tax self-inspection. On the one hand, through self-examination and thorough investigation, we should avoid being investigated for administrative and economic responsibilities by tax authorities, or even being transferred to judicial organs for criminal responsibility. On the other hand, through self-examination, we can also see whether the legitimate rights and interests of taxpayers have been fully protected, whether to pay more taxes or pay taxes in advance. It is conducive to improving management, strengthening economic accounting and paying taxes according to law.
Three, the main problems that should be paid attention to in tax self-examination (a) whether the tax-related treatment is appropriate to avoid the loss of tax benefits; (2) Whether there are loopholes, hidden dangers, weak links and deficiencies in tax payment management; (3) Self-examination and self-correction of tax risks in the management of account books and vouchers (invoices); (4) Self-examination and self-correction of risks in tax payment, declaration and final settlement; (5) Self-examination and self-correction of tax risks in the process of contract signing.
4. How should the enterprise group conduct self-inspection and tax payment? Enterprises included in the list of 60 enterprises that need self-inspection should be based on the self-inspection tax outline of 60 large enterprise groups recently requested by State Taxation Administration of The People's Republic of China, and other enterprise groups should look for similar industry outlines to guide and carry out self-inspection work in an orderly manner. If there is no similar outline, refer to the inspection focus of State Taxation Administration of The People's Republic of China this year to make up the tax. First of all, the group company should arrange the self-inspection work. The attitude of the headquarters to the self-inspection arrangement should be: require all grass-roots units to learn relevant tax laws and regulations realistically, comprehensively find out the loopholes in their own tax laws and regulations, form a self-inspection report, and report it to the Finance Department of the Group Company for the record without reservation. At the same time, grasp a limit and do not accept anything that should not be borne. Attention should be paid to the major or special problems found by grass-roots units in the process of self-inspection, and timely communicate and negotiate with the Finance Department of the Group Company. In view of the various forms of self-examination or tax counseling that have been requested by local tax authorities, all units should actively cooperate, and those involved in paying back taxes should be handled carefully and reported to the Finance Department of the Group Company in time.
Group subsidiaries are the main body of self-inspection and tax payment, and should master the basic principles of self-inspection. The problems found should be confirmed by the inspection bureau of the local tax authorities. There is no need to rush into the warehouse without confirmation. In view of the problems found in the self-examination outline, enterprises should not go to extremes, that is, first, don't blindly identify with themselves. The problems in the outline are principles or vague things. We should carefully analyze the actual situation of enterprises, and we should not blindly draw conclusions and pay more taxes. Second, don't deliberately make false accounts, adjust the accounts, change the vouchers, change the handling, fabricate false reasons and deliberately avoid them, which will only bring greater risks. Report the problems found in the self-examination to the inspection bureau of the local competent tax authority; For the unpaid tax that has been self-examined, it is necessary to explain the tax payment period to the inspection bureau of the local competent tax authority, and put it into storage on the spot after confirmation; The enterprise headquarters shall adjust the relevant accounts under the guidance of the supervision team of the Inspection Bureau of the General Administration. Without the confirmation of the inspection bureau of the competent tax authority, the supervision team of the inspection bureau of the State Administration of Taxation shall not recognize the self-inspection tax declared and paid by the enterprise. If it is not confirmed, the tax authorities will not admit it, and may be punished after the inspection. In addition, the subsidiaries of the group are not clear about the policy, and controversial issues should be reported in time.
Such problems should be reported to the headquarters of the enterprise group in a timely manner, and the headquarters should make a unified request and State Taxation Administration of The People's Republic of China should solve them. If the tax authorities where the branches are located have no clear policy basis and the personal understanding of the tax personnel, they will generally not argue and will not do anything. Coordination? , not biased, not superstitious, through legal channels, timely reflect the headquarters, reflect the demands of enterprises. Thirdly, there is no need to rush into storage when encountering controversial problems in self-examination, and we should seek solutions through formal channels. The general principle is not to pay more for what should not be paid and not to pay less for what should be paid. Everything should be based on the provisions of the tax policy, and we should not be too hasty and afraid of everything.
China Industrial and Commercial Bank (full name: China Industrial and Commercial Bank) was established in June 1984 1.
Established in 1984, it is one of the top five banks in China, a fortune 500 enterprise, the largest customer base in China and the largest commercial bank in China. China Industrial and Commercial Bank is the largest state-owned commercial bank in China. Its basic task is to raise social funds through financing activities at home and abroad, strengthen the management of credit funds, support enterprise production and technological transformation, and serve China's economic construction.
2065438+200465438+1On October 29th, ICBC signed a share purchase agreement. China Industrial and Commercial Bank agreed to purchase 60% of the issued shares of Standard Bank London Holdings Limited, and standard bank group ltd Limited signed the share purchase agreement as the guarantor of Standard Bank London's obligations under the share purchase agreement. 20 14 12, approval of China industrial and commercial bank's acquisition of China Banking Regulatory Commission, UK Prudential Supervision Bureau and South African Reserve Bank.