1. Risks of corporate income tax

Since our national tax system promotes the tax assessment system, if the corporate income tax burden is found to be low, an early warning will be issued: come to the company to inspect the tax Reasons for the low negative rate

There are generally two types of early warnings, one is related to specific matters or specific subjects, such as high financial fees; the other is the overall tax burden

comparison. Second, look at the impact of early warning.

Early warnings are generally doubtful points or clues that have not been implemented.

If the company can provide a reasonable explanation, it can pass. But if the explanation is unreasonable, it will definitely face further inspection. For example

On-site inspection, evaluation, etc.

2. The tax bureau’s inspection methods for corporate income tax generally proceed from two aspects:

(1) Inspection of corporate income:

1. Check whether the outbound order matches the sales revenue? Pay special attention to the signatures of warehousing personnel, inspectors, accountants, statistics, etc. If there are any alterations or abnormal handwriting, or the outbound order numbers are consecutive, further investigation will be conducted. In order to reduce the scope of knowledge, many companies may have dedicated personnel cheat; < /p>

2. Check the accounting processing of scraps. Is the income from the processing of scraps, packaging materials, etc. recorded in the account? Has other business income been withheld?

3. Check whether the sales price of the goods fluctuates high and low? Especially sales below cost generally have problems;

4. Check all inventories, including finished products and materials, to see if the accounts are consistent? It is generally possible that shortages of materials are sold without being recorded in the account;

5. Check the changes in the product yield rate, check the production, acceptance, and destruction records of scrap products, and check the relationship between the product quantity and the piece-rate wages of production workers. , is the ratio reasonable? Many companies take products directly from the production line for sale or give away, while withholding income;

6. Focus on checking current accounts, and verify with the other party if the transactions last more than six months, pay special attention to credit transactions. At the same time, pay attention to the counterparty unit shown in the expenses. Does it have any large external borrowings? Is interest charged? Is the interest rate reasonable? Is it credited?

7. Check whether an asset inventory has been carried out at the end of the accounting period? Are Panying materials included in income? Is the loss of materials a normal management of the loss? Is there a problem of losses and gains offsetting each other? Is the material inventory sheet signed by relevant personnel? Does the original inventory table match the material inventory table?

8. Check whether the materials or scraps saved from external processing are included in the income?

9. Check whether the reduced or exempted turnover tax is included in the taxable income?

10. Check whether the donations received by the company have been taxed as income?

11. Check whether the products and waste products produced by the company's research and development of new products are recorded and the whereabouts of the products and waste products are. Is the price based on quality? Is the income taxable?

(2) Check the deduction items:

1. Tax law stipulates that if an enterprise should include expenses in the tax year but fails to include them, it shall not deduct the expenses in subsequent years. Therefore, it is necessary to focus on checking the company's long-term deferred expenses, accrued expenses, depreciation expenses and other adjustment entries. All those involving red letter adjustments must be inspected;

2. Check the company For welfare departments such as canteens, are all expenses such as house depreciation, personnel wages, water and electricity consumption, office supplies and energy consumption, welfare benefits, maintenance fees, vehicle use fees, etc. included in the cost?

3. Check the expenses and materials consumed by the company. Have they passed the warehouse accounting? Is the consumption of materials and supplies justified? For example, office supplies need to be checked against the office supplies receipt ledger, low consumption needs to be checked against the actual objects, is there any private use of corporate assets, etc.?

4. Check whether the users of the materials are all employees of the company? Otherwise, is it regarded as a donation?

5. Check whether the company’s salary expenditures are for the company’s registered employees? Is it registered with the labor department? Have you applied for social insurance for your employees? Have the wages of support staff such as medical, bathroom, barbershop, canteen, waiting, laid-off, etc. been excluded? Does it exceed the taxable salary?

6. Check whether the salary surcharge is extracted according to the total taxable salary? Have the union funds been fully allocated and a "special receipt for the allocation of trade union funds" obtained? Check whether external donations are legal?

7. Check whether the amount of business entertainment expenses is directly related to its production and operation business? Has the limit been exceeded? Whether the food and drink expenses for entertaining unrelated persons or purely internal personnel shall be deducted, and if true and sufficient valid certificates and information cannot be provided as required by the tax officials, they shall not be deducted;

8. Check whether property insurance and vehicle insurance are Are compensation benefits and refunds offset by expenses and included in income? If write-downs and insurance claims are not found, further investigation into the insurance company's financial books should be conducted.

9. Check whether the deduction items that should be submitted for approval before tax are deducted without authorization? Should the compensation for previous years' losses be reported to the tax authorities for filing?