Interview refers to a quasi-specific administrative act in which the organs with specific administrative powers correct and standardize the problems existing in the operation of subordinate organizations through interviews, communication, study of policies and regulations, analysis and evaluation. This is a system with China characteristics.
After being interviewed, it may affect the thinking and behavior of the interviewee and change the original dangerous tendency and wrong path. Interviews can be roughly divided into three types: general interviews, warning interviews and admonishing interviews. Admonishing conversation is aimed at informed criticism, who doesn't seriously implement the relevant regulations of the superior commission for discipline inspection and has been adversely affected in handling cases.
The reason why the enterprise was interviewed:
First, the corporate tax burden changes abnormally, or the tax rate is far below the level of the same industry for a long time.
Second, the enterprise has not made a normal declaration. Failure to file tax returns in time, including failure to file tax returns on time and incomplete tax returns. Among them, there are four situations that are particularly vulnerable to tax inspection:
1. The sales declared by the tax system are inconsistent with the invoiced sales in the preventive tax control and the sales in the financial statements.
2. Zero negative declaration for 3 consecutive months or 6 consecutive months.
3. The change rate of input tax is much higher than that of output tax.
4. Enterprises have deducted a large amount of freight, and their income has indeed decreased.
3. Abnormal invoice data:
1. The increment and usage of enterprise VAT invoices are abnormal compared with the previous period.
2. Newly established enterprises use a large number of special VAT invoices in a short period of time, and the tax burden is low.
3. Due to the wrong tax classification code, multiple invoices need to be voided.
4) As the supplier of the company has not been contacted at present, your company needs to transfer the input tax to purchase its VAT invoice.
4. The employees and business premises of the enterprise do not match the income.
For example, there are few employees but large venues, and the electricity consumption, water consumption and equipment quantity do not match; Less people and more income or more people and less income.
5. Employees' wages remain unchanged and low for a long time.
In some enterprises that employ middle and high-end talents, the average salary of employees is not much different, or even very low, which is likely to evade personal income tax.
6. Stamp duty, property tax and other taxes are incorrect.
Generally speaking, as long as the company operates normally, stamp duty and property tax will definitely exist, and it is impossible to be zero for a long time.
Seven, the interest rate and cost indicators are obviously unreasonable, or the enterprise has suffered long-term losses but has not closed down.
The above seven situations are just some common reasons, and there are many reasons that are not listed. For example, the unprofitable boss of the company buys a luxury car and will be interviewed by the tax bureau.