First, it won't work!
1. deliberately not paying the bank.
Some companies pay their salaries in cash instead of through banks.
With the development of payment management system, the state vigorously promotes non-cash settlement and fully implements the mode of bank paying wages. Imagine: the company has basic households and many employees, and the company is not in a remote mountainous area. Is it normal to pay wages in cash? Is it normal?
2. Subsidies are not taxed.
The company did not combine holiday subsidies, transportation subsidies, communication subsidies and birthday gifts to generate wages for tax declaration.
3. A large number of employees declared zero.
Since the tax exemption has been raised from 3,500 to 5,000, many enterprises have declared their employees' wages to be zero, but is it normal for a company to declare a large number of wages to be zero? Compared with regional industries, the tax inspection will wait for enterprises.
4. False invoice deduction
It is absolutely not advisable for enterprises to divide employees' wages into basic salary, year-end bonus, holiday expenses and various subsidies, and then let employees find invoices to offset them every month to achieve the purpose of salary tax avoidance in the form of reimbursement. If it is handled in large quantities for a long time, it will cause abnormal enterprise expenses, and the tax authorities will certainly pay attention to and check it.
Second, look at the case, and the audited case is published:
The accounts of a company in 20 1 1 year show that the accounts payable are 5,013, 120.00 yuan, of which the salary of employees is 2,779,470.00 yuan, and the sales and related employees and field personnel are1/kloc-0. The salary paid by the field personnel 1, 2 1 1400.00 yuan is listed in the account, and there is no valid payment basis such as signature record, transfer voucher or receipt. Wages without valid payment basis are multiples of 1, 2 1 1, 400.00 yuan, and enterprise income tax should be paid back by 302.850.00 yuan.
In order to evade taxes, he was fined 300 thousand!
Third, we must pay attention to the reminder of 12 to the accountant.
1. Don't buy or sell tickets yourself, and remind the boss of his company not to touch the red line of the invoice.
2. It is the boss who makes money, and the legal person and accountant who take risks! As long as our employees leave, delete the employee information in the tax filing system as soon as possible. Avoid the situation that employees have to go to the lobby of the tax bureau to declare taxes themselves because there are more than two wages and salaries.
If your company has paid taxes to this colleague before, then he cannot be deleted from your company's personnel information. You should change his information to "abnormal".
3. If you leave your job for various reasons, remember to change the information of the person in charge of finance and the tax collector before you leave your job.
4. Pay more attention to the latest fiscal and taxation policies.
If your company doesn't want to continue to operate, remember to go through the normal cancellation procedure.
6. Remember not to let go, otherwise the company will become an abnormal household, the shareholders' meeting will be blacklisted, and the accountant will be easily implicated.
7. Remember not to set up "two sets of accounts" or "multiple sets of accounts".
8. Never use a personal card to receive and pay the company's money.
9. Any financial institution with a single or accumulated transaction of more than 50,000 yuan on that day must submit a large transaction report (based on "reasonable suspicion"), and the personal card of large transaction has been monitored. It's dangerous to set up a private vault.
10. Don't destroy your company's accounting vouchers and account books at will.
The new "Accounting Archives Management Measures" has been implemented, and the retention period of accounting voucher books has been extended from the original 15 to 30 years. Even if the company fails to operate, it will be written off in advance, entrusted or handed over to the relevant files by the business department or property owner of the terminating unit for safekeeping, and destroyed according to relevant regulations after the expiration.
1 1. Don't separate the registered address from the actual address of the company.
Once the relevant departments verify the address and find that you are empty, you will be included in the list of "abnormal addresses".
12, if you want to have a good development, you must study more and develop in the direction of combining industry with finance.
The content of this article is transferred from Accountant and China's Accounting Vision.