This news is enough to make the bosses' hearts beat faster. It is reported that for companies that have suffered losses for three consecutive years, it is time to be highly vigilant about this matter! The tax bureau is conducting tax assessments on companies that have suffered losses for three consecutive years! Do you know about tax assessment? It's comparable to a tax audit!

Tax assessment

Tax assessment is one of the ways for tax authorities to conduct ongoing tax management and provide tax services on taxpayers’ performance of their obligations. Through the implementation of tax assessment, deficiencies in the collection and management process are discovered, the management and monitoring function is strengthened, the civilized thinking of the service-oriented government is reflected, and services are included in management. It plays a very important role in helping taxpayers discover and correct errors and omissions in the process of fulfilling tax obligations, and in correcting taxpayers' tax awareness and ability to fulfill tax obligations. To put it bluntly, it depends on whether you have committed tax evasion or not.

Specialized officers from the tax bureau will select all companies that have suffered losses for three years and then check whether the company's operating activities truly reflect all operating activities. Are there any off-book operating parts?

Means of tax authorities

1. Three-party information sources under the big data platform can restore your historical business activities to prove the authenticity of the declaration.

(Such as: provided water and electricity energy consumption data, government procurement data, bank statements, etc.)

2. Comparison of the operating conditions of the same industry in the region. Because not all peers in the industry are making false accounts, so as long as one of them is true, then I'm sorry.

3. National and local tax-related information is shared. You cannot guarantee that all your declaration data is logically logical.

(For example: If you inflate your salary base, are personal income taxes declared and paid in accordance with regulations? Are social security fees paid in accordance with regulations, etc.)

Are the costs listed true? Revenue and cost must be proportioned, and small profits, flat sales, low gross profits, or upside-down sales will all be included in the evaluation focus unless there are special circumstances.

Methods of tax authorities

1. Upstream and downstream companies with business activities cannot maintain a "uniform caliber" with you. Logistics information and financial information will also leave you nowhere to hide.

2. Under big data, regional market conditions and city-wide market conditions have been “completely connected”. Is your suggestion of "Due to market reasons, product prices falling due to market reasons, justified?" This is a question mark.

3. If there is an "inversion", have you reported it to the tax authorities? Make a declaration (or special declaration) for pre-tax deductions of asset losses. If no declaration is made, no pre-tax deduction is allowed.

Does the deduction voucher comply with the regulations?

According to the "People's Republic of China ***". Article 64 of the National Tax Collection and Administration Law stipulates: “If a taxpayer or withholding agent fabricates false tax calculation basis, the tax authority shall order it to make corrections within a time limit and impose a fine of not more than 50,000 yuan.”

Tax authorities’ methods

1. If you use white slips, fake invoices, personal invoices or vouchers unrelated to business activities, pre-tax deductions are not allowed.

2. If you fabricate false costs and expenses, it will inevitably lead to an imbalance with your income and expenses. Through the corresponding company, the authenticity of your income will be greatly questioned.

3. If you If you make artificial adjustments to expenses (for example, items that should be included in current business entertainment expenses are included in other details, such as office expenses, etc.), once discovered, the tax authorities will conduct a comprehensive verification of the authenticity of your expenses!

4. If you have used fake invoices, you will still be subject to penalties from the tax authorities.

Will tax adjustments be made as required?

The basis for calculating income tax is not accounting profit. , but the balance after tax adjustment on the basis of accounting profits, referred to as "taxable income".

The loss in the Corporate Income Tax Law is the amount that the enterprise will calculate each year in accordance with the provisions of the Corporate Income Tax Law. The total income in the tax year is the remaining amount after deducting non-taxable income, tax-free income and various deductions.

Therefore, enterprises with real losses should also make tax adjustments as required.

< p>If no adjustment is made, it will result in more "losses" being made up when profits are made in subsequent years, thereby paying less income tax.

In addition, there are huge differences between accounting systems and tax laws. Under normal circumstances, if a company If you conduct accounting according to the accounting system, there will be many tax adjustment items during the annual settlement, but the actual situation is that there are no adjustments or incomplete adjustments, so you should not blame the tax authorities for including you as the focus of assessment.

Do related transactions follow the principle of arm's length?

According to relevant tax regulations, business transactions between an enterprise and its affiliated enterprises shall charge or pay prices and fees in accordance with business transactions between independent enterprises. ; If you do not charge or pay prices or fees based on business transactions between independent enterprises, thereby reducing their taxable income or income, the tax authorities have the right to make reasonable adjustments.

Do you have any of the following behaviors? :

A: Do you truthfully declare related parties (including declarations of related relationships and related transactions) as required?

B: Do you take advantage of related relationships to artificially divide income and costs. , adjust expenses among related enterprises, and use tax rate differences or preferential tax policies between different enterprises to pay less income tax.

C: If you have the above behavior and transferred profits, then congratulations, in addition to accepting tax assessment and tax audit, you will also receive "special" treatment: "special tax adjustment" (commonly known as anti-tax avoidance investigation) ).

If any abnormality is discovered, everyone will be summoned for counseling, and then you will be asked to go home and conduct a self-examination.

If there are still appeals after the self-inspection, it is not as simple as an inspection by a special administrator. It is the tax inspection department’s turn to come to you and help you investigate!

If you say that you have no faults after the self-examination, and you report back in the self-examination report that you have no faults, and if you are re-inspected by the tax authorities and the faults are found and dealt with, then... you are not saying Is there anything wrong with your self-examination? Well, if you look at the data again and there are still abnormalities, the tax inspection department of the tax authority will have to actively intervene. You will lose the opportunity to self-examination and make a supplementary declaration, and you will also bear the consequences of a decline in your credit rating.

If the circumstances are serious, the tax authorities will directly transfer it to the audit department for processing, and then every data in the company will be thoroughly investigated!