Enterprise income tax is the tax paid to the state by the enterprise's operating income, and enterprises should declare and pay taxes according to laws and tax policies. However, some enterprises may have risk points such as false invoicing, false arbitrage, enterprise restructuring and overseas investment, which leads to an increase in corporate income tax risk. Details are as follows: 1. False invoicing: refers to the fact that enterprises or individuals purchase goods or accept services by fraudulent means in order to obtain non-taxable income or pay less taxes, which is included in the cost of enterprises, resulting in a decrease in the amount of income tax paid. 2. False arbitrage: refers to the fictitious costs or expenses of enterprises in the process of fictitious transactions. In the case of false arbitrage, the amount of corporate income tax will also decrease. 3. Enterprise reorganization: involves the transfer, merger, division and liquidation of enterprises. If it is not handled properly, it may lead to corporate income tax problems. 4. Overseas investment: It involves the establishment of overseas branches and investments by enterprises, and enterprises need to understand overseas tax policies and tax-related risks. In order to prevent enterprise income tax risks, enterprises can take the following measures: 1. Establish internal control system and standardize enterprise financial management; 2. Strengthen financial management to ensure the authenticity and accuracy of financial data and avoid the occurrence of false arbitrage; 3. Understand the tax policy in time to avoid affecting the payment of enterprise income tax; 4. Choose reasonable tax planning to reduce the risk of enterprise income tax.
How to deal with the income tax of enterprise restructuring? Enterprise reorganization may involve enterprise transfer, merger, division, liquidation, etc. If it is not handled properly, it may lead to corporate income tax problems. In the process of dealing with enterprise reorganization, we should pay attention to paying taxes according to law and choose appropriate preferential tax policies according to relevant laws and tax policies to reduce the risk of enterprise income tax. At the same time, after the reorganization of enterprises, it is necessary to complete the declaration procedures in time and submit the required information to avoid problems such as missing and misreporting.
The risk points of enterprise income tax mainly include false invoicing, false arbitrage, enterprise restructuring and overseas investment. Enterprises should establish internal control system, strengthen financial management, understand tax policies in time, choose reasonable tax planning and other preventive measures to avoid the adverse effects of enterprise income tax risks.
Legal basis:
Article 15 of the Enterprise Income Tax Law of People's Republic of China (PRC), taxpayers shall pay taxes in good faith in accordance with this Law and the administrative regulations on tax collection. The tax authorities shall perform their management duties according to law and protect the legitimate rights and interests of taxpayers.