In 2020, there is great uncertainty about the global epidemic situation and the economic and trade situation. How many items have been issued by the state? Reduce taxes and reduce burdens? And? Epidemic prevention and control? Preferential tax policies help enterprises to resume work and production, and strive to stabilize economic operation. According to the news released by the Ministry of Finance, in the first quarter of 2020, the national tax revenue was RMB 3,902.9 billion, down 16.4% year-on-year.

From the finance and taxation department? Reduce taxes and reduce burdens? The policy aims at reducing the tax burden of enterprises, and promoting continuous investment, stimulating sustained economic growth and expanding the tax base while improving the economic efficiency and scale of enterprises. This also means that the tax authorities will strengthen tax supervision at the same time, and the potential tax risks faced by taxpayers are more variable.

Trend of tax supervision in post-epidemic period

Under the epidemic situation, the national economy is facing greater downward pressure in the short term, and the pressure on fiscal and taxation work is becoming more and more obvious.

In addition to the local inspection bureau to continue to strictly enforce the State Taxation Administration of The People's Republic of China? Double random, one public? In addition to the tax inspection work, in terms of tax collection and management, local tax authorities may also strengthen tax compliance management through tax assessment, daily tax collection and management audit, and tax risk management of large enterprises.

During the post-epidemic period, it is expected that the focus of tax supervision by tax authorities will mainly include the following aspects:

1, Golden Tax Phase III? Big data? Analyze the abnormal situation displayed.

The tax authorities have realized the systematic tax supervision of all kinds of taxes through the third phase of Golden Tax. If the tax authorities find that the income, cost, profit, inventory, bank deposits and other items of the enterprise are abnormal during the comparison of big data, they may ask questions to the enterprise or even initiate an inspection.

On the horizontal level, the tax authorities can grasp the information such as income, cost and inventory of enterprises through the third phase of golden tax, calculate the profit level of enterprises, and evaluate whether there is less recognition of income and less payment of taxes. For enterprises with low value-added tax or low contribution rate of enterprise income tax for a long time, the tax authorities will focus on it.

On the vertical level, the tax authorities can query the financial data (such as inventory) of upstream and downstream enterprises trading with enterprises through the big data of Golden Tax Phase III, and make cross-comparison to assess whether there are any abnormal situations such as un-invoicing and unconfirmed income.

2. Tax management of large enterprises

The state actively promotes institutional reform, and local governments have set up large enterprise management bureaus or professional management departments for large enterprises, set up professional teams, and actively carry out risk analysis-oriented tax risk management for large enterprises.

Thousand households group? Enterprises and parts? Key tax sources? Enterprises are included in the scope of risk management of large enterprises. The tax administration departments of large enterprises of tax authorities at all levels will sort out the collected enterprise risk management information, find out the tax-related risks existing in the process of tax declaration, tax payment and other tax-related obligations, and may also require some enterprises to conduct self-examination.

3. Deception and fraud

Since 20 18, State Taxation Administration of The People's Republic of China, Ministry of Public Security, General Administration of Customs, People's Bank of China and other four ministries * * * have jointly launched a special campaign to crack down on tax fraud and crimes, focusing on cracking down on those who have no actual business but only make false invoices? Fake business? There is no actual export just to defraud the tax refund? Fake exit? In order to rectify and standardize the tax order and create a fair and orderly tax business environment. False cases exist in all walks of life, especially in commerce, medicine and construction.

4、? Epidemic prevention and control? Compliance of application of preferential tax policies

During the epidemic, the state issued a number of? Epidemic prevention and control? Preferential tax policies to support protective treatment/material supply, encourage charitable donations, and support the resumption of work and production.

Some local tax authorities plan to gradually carry out tax assessment on some enterprises that enjoy preferential policies related to the epidemic situation in the post-epidemic period, so as to prevent enterprises that do not meet the conditions for enjoying tax preferences from abusing tax preferences.

5. Tax risks of key industries

It is observed that some local tax authorities will focus on the tax compliance of real estate, construction and installation, e-commerce, export trade, bulk commodities, hotels, banks, pharmaceuticals and other industries.

Enterprises in related industries need to pay special attention to the following aspects:

From the perspective of enterprise income tax: the timeliness and completeness of income recognition, the compliance of cost deduction vouchers, and the applicability of preferential tax policies.

Value-added tax perspective: compliance of the occurrence time of VAT tax obligation, applicability of preferential policies (simple collection, additional deduction, tax refund, etc.), correctness of applicable tax rate, compliance of input tax transfer, compliance of tax declaration of out-of-price expenses, compliance of deemed sales treatment, etc.

Invoice management perspective: compliance of invoice issuance, avoiding the risk of false invoicing or obtaining false invoicing (attention should be paid to the authenticity of transactions, the consistency of invoicing information, and the compliance of obtaining invoices).

Personal income tax perspective: whether the taxable income paid to individuals is subject to personal income tax withholding according to law, such as subsidies paid to employees, gifts given, housing accumulation fund paid in excess of the standard, social insurance paid in excess of the standard, personal income paid in non-monetary form, etc.

6. Transfer pricing and anti-tax avoidance management

The tax authorities are changing the international tax management mode, from the management mode of anti-tax avoidance investigation as the main means to the new mode of using big data analysis tools to build a global one-household management platform and implement the dynamic monitoring and management of the profit level of multinational enterprises, which is widely promoted nationwide.

In the post-epidemic era, tax authorities are expected to strengthen transfer pricing? Non-contact information tax management? , implemented through big data analysis and profit level monitoring? Risk analysis? Follow the guidance? Classification management? The working mode of.

The focus of transfer pricing survey may mainly include: post-epidemic era? Single-function enterprise? Profit decline or loss, group reorganization, exit compensation involved in industrial chain transfer, large payment to overseas related parties, transfer pricing of related financing arrangements, etc.

The tax authorities will pay more attention to management and service. For example, the tax adjustment of transfer pricing that enterprises going abroad may face overseas, through? Mutual consultation procedure? Provide support to avoid double taxation; Provide tax certainty services related to compliance with guidance and advance pricing arrangements to subsidiaries of multinational companies in China.

Corporate response suggestions

Under the pressure of short-term economic downturn, corporate finance and taxation personnel should actively improve the level of tax risk management and take the following measures to identify, eliminate or reduce the potential tax risks of enterprises in advance.

1, self-examination, know yourself.

Finance and taxation personnel should regularly review and compare the financial indicators of enterprises. If they find abnormal fluctuations in financial indicators such as profit rate, tax rate of various taxes, change rate of accounts receivable and change rate of accounts received in advance, they should promptly investigate the reasons and make adjustments to finance and taxation and operation arrangements to eliminate risks.

For enterprises that are included in the risk management of large enterprises, they should conduct regular self-examination, or seek high value-added tax health checks, identify and rectify potential tax risks, and at the same time explore the space for tax burden optimization. In addition, enterprises can also use information technology to monitor tax risk indicators in real time.

2. Improve the internal control of invoice management

Enterprises should conduct comprehensive training for business and tax personnel to ensure that business information is correctly transmitted to the billing department. Invoicing personnel issue invoices based on real business information (service or goods recipient, service content, service quantity and amount). For transactions that issue ordinary VAT invoices (if the drawee is an individual or a small-scale taxpayer), special VAT invoices will not be issued.

Enterprises should regularly review the qualifications of suppliers and conduct supplier screening to avoid obtaining special VAT invoices for suppliers who have fled (lost contact), and in the absence of evidence to prove the authenticity of transactions, there will be losses in the transfer of input tax, which may even trigger criminal risks. Enterprises that receive a large number of invoices every month should keep the transaction data well, and consider checking the authenticity of invoices in time and tracking the upstream suppliers for anomalies through scientific and technological means.

In addition, enterprises can regularly check the effectiveness of the invoice internal control management system to find risks and loopholes in time. Taxpayers have rich experience in invoice internal control management, which can help enterprises to review and optimize the existing internal control system.

3. Enjoy tax incentives in compliance and keep the information properly.

Enterprises should not only enjoy tax benefits, but also pay attention to managing related risks. Take VAT as an example:

Tax treatment of simple tax calculation and tax exemption items: enterprises that run simple tax calculation and tax exemption items should be accounted for separately, and the relevant input taxes should be transferred out in time; For the input tax that really cannot be divided, the non-deductible input tax should be calculated according to the regulations, and the certified input tax should be transferred out in time.

Meet the tax procedures for enjoying preferential policies: if it is necessary to file or obtain approval for enjoying preferential policies for value-added tax, the relevant tax procedures shall be fulfilled and the preferential policies shall be enjoyed in compliance. For the preferential policies that can be directly enjoyed, the enterprise shall keep relevant certification materials for future reference.

Special invoices shall not be issued for tax-free income: special invoices for value-added tax shall not be issued for income enjoying tax exemption. If it has been issued, it shall be red-offset or invalid, and an ordinary invoice shall be issued again.

In addition to the above risks, enterprises should also pay attention to the start and end time, industry requirements, geographical requirements, business nature, etc. of the implementation of relevant policies, so as to avoid the risks of tax recovery and late payment fines in the future due to the illegal enjoyment of preferential tax policies.

4. Suggestions on transfer pricing risk.

Enterprises can manage the transfer pricing risk from the following aspects:

Establish an internal control management system for transfer pricing, regularly review the implementation and profit level of related party transaction pricing policies, assess risks, and make timely adjustments to effectively reduce risks and improve compliance.

Examine the rationality and operability of the existing transfer pricing policy in the post-epidemic era, or the influence of the change of group transfer pricing policy on China enterprises, and prepare detailed analysis and supporting documents to deal with potential risks in time.

Maintain good communication with tax authorities, actively respond to tax authorities' requirements for transfer pricing risk assessment and data submission, consider unilateral advance pricing arrangements to improve tax certainty, and seek professional support to assess related risks and study positive coping strategies.

5. Establish a good communication mechanism between tax enterprises.

Enterprises should maintain good communication with tax authorities and actively respond to the requirements of tax authorities for tax risk management and tax inspection, but at the same time, they should provide information carefully and predict the tax impact in advance.

As a new profession with knowledge and ability in both salary and taxation, the tax assessor has a clear understanding and unique experience in the fields of tax legislation, tax collection and management, tax inspection and auditing, and is well versed in the key points of tax risk management and the skills to deal with tax inspection.

The above is about the hot topic of tax payers: the sharing of tax supervision trends in the post-epidemic period. I hope it will help everyone. If you want to know more about it, please pay attention to this platform in time!