Everyone doesn't want his company to be interviewed by the tax authorities for tea, but anyone who has been interviewed by the tax authorities may be weakened. Mande Enterprise Service has helped you sort out several project indicators that are most likely to be interviewed by the tax authorities about drinking tea. You should understand it after reading it.

Inventory is greater than 30% of sales revenue.

Accounting analysis: in the inventory turnover rate assessment of enterprises, the inventory below 3 (laps) is not up to standard, that is, the inventory accounts for more than 33% of the sales cost, which is characterized by large inventory and slow capital turnover.

The income of commercial retail enterprises without tickets is less than 30% of the total income.

Commercial retail enterprises, especially those engaged in tobacco, wine, food, mobile phones, household appliances, clothing, auto repair and other industries. , there should be generally no ticket income, because it is difficult for these enterprises to pay taxes with 100%. According to the statistics of previous cases, the investigation of individual retail taxpayers by the tax service department of the provincial bureau, and the proportion of non-ticket income of state-owned commercial retail enterprises in total sales income, most commercial enterprises have non-ticket income higher than 30% of sales income.

The income and expense rate of taxpayers' main business is abnormal.

If the income and expense ratio of the main business is significantly higher than the industry average, it should be judged as abnormal, and it is necessary to find out whether the taxpayer overcharged or amortized the relevant expenses and whether the capital expenditure was included in the current period at one time.

There are long-term or short-term investments but no investment income.

Enterprises with long-term investment or short-term investment should generally have investment income, and enterprises may conceal the actual situation of all investments and form off-balance-sheet operations.

Non-operating income exceeds 65438+ 0% of sales income.

Non-operating income is income that is not directly related to the production and operation of enterprises. When the amount of non-operating income of an enterprise is large, it is necessary to find out what the income is and whether there is taxable income, so as to prevent some enterprises from deliberately recording taxable income in non-operating income to avoid paying taxes.

For example, some enterprises record leftovers income and waste sales income as non-operating income.

How much is the agency bookkeeping? 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.