This time, it includes not only taxes, but also "non-tax" businesses, so it is necessary to monitor the business more comprehensively. At the same time, information sharing and verification channels between ministries, the People's Bank of China, banks and other participating institutions have been established to realize three functions: mobile phone number of relevant personnel, tax payment status of enterprises and verification of enterprise registration information.
0 1 why is the fourth phase of golden tax so fast? What does it mean to the enterprise?
Let's take a look at how strong Golden Tax Phase IV is compared with Golden Tax Phase III:
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The fourth phase of golden tax is not only about tax, but also includes "non-tax" business to realize more comprehensive monitoring of business. At the same time, information sharing and verification channels between ministries, the People's Bank of China, banks and other participating institutions have been established to realize three functions: mobile phone number of relevant personnel, tax payment status of enterprises and verification of enterprise registration information.
This means that the tax bureau will have more enterprise data, and the monitoring will be all-round and three-dimensional. It will be even more impracticable to think about taxation in the future.
After the launch of the fourth phase of 02 Golden Tax, we will focus on these seven aspects!
1, enterprise income
Some enterprises use private households, WeChat, Alipay and so on. Collect payment for goods to hide part of income, or delay the issuance of large invoices, or invoice customers more. Attention, be careful when you do this in the future!
The fourth phase of golden tax not only verifies whether it is abnormal through the data you declare. It can also be checked and compared through enterprise bank accounts, bank accounts of relevant personnel of enterprises, relevant account book data of upstream and downstream enterprises, income, cost and profit of the same industry, etc.
Moreover, the central bank has implemented a large cash management pilot, and both public and private affairs will be strictly investigated!
2. Enterprise cost.
The main cost is greater than the main income for a long time; The company doesn't have a car, but it costs a lot to refuel. Abnormal travel expenses, conference fees, consulting fees, etc. ; Declare more or less wages; Buy invoices; Carry-forward cost, deferred red offset or invoice supplement; These are the key points of strict investigation, such as the delay in receiving invoices despite the provision of fees.
3. Corporate profits
The balance sheet submitted is different from the income statement; The total profit in the income statement is different from that in the enterprise income tax return; The enterprise loses money all the year round, but it stands still; Low profits in the same industry and so on.
4. Enterprise inventory
After the launch of the fourth phase of Golden Tax, the enterprise inventory will be further transparent. How many goods the enterprise has bought, how many goods it has returned, and how many goods are left may be clearer than yourself. If the inventory accounts do not match, the enterprise must pay attention to it and find out the reasons in time.
Here, enterprises are reminded to do a good job in inventory management, do a good job in inventory statistics, take stock of inventory regularly, and do a good job in the analysis table of account-to-fact differences, so as to avoid the discrepancy between inventory accounts and facts as much as possible.
5. Taxes paid by enterprises
Value-added tax income is greater than enterprise income tax income for a long time; The tax rate is abnormal. If the average tax rate of enterprises fluctuates by more than 20%, the tax authorities will focus on it. Most employees of the enterprise have been below the tax threshold for a long time; The salary in the employee's tax return is inconsistent with the salary declared by the enterprise; If the paid-in capital increases, stamp duty will not be paid; Surplus reserves are converted into capital, but individual shareholders do not pay taxes, and so on.
6. Bank account of the enterprise
In 20 19, the "enterprise information networking verification system" was implemented, and banks, the Ministry of Industry and Information Technology, State Taxation Administration of The People's Republic of China and the State Administration of Market Supervision were brought into the enterprise information networking verification system to realize information sharing and verification channels.
Tax bureaus, banks and other institutions can verify the tax information of enterprises and the operating conditions of taxpayers through this system.
7. Corporate social security
The probation period does not include social security; Call social security on behalf of others; Insufficient or unpaid social security; If employees voluntarily give up social security, they will not be given; If you don't sign a contract, you won't pay social security; If the files are not transferred, social security will not be paid, and so on.
All the above situations are illegal.
With the upcoming launch of the fourth phase of social security income tax and golden tax, the supervision of social security will become more and more strict, and the above-mentioned illegal acts will also be managed and punished accordingly.