Paying taxes in good faith is the basic requirement of modern economic society for all economic subjects, and it is also an important guarantee to improve the quality of tax collection and management and realize tax administration according to law. Paying taxes in good faith requires taxpayers to pay taxes according to law, be honest and trustworthy in the process of paying taxes, and pay the taxes payable in full, so as to make due contributions to promoting economic and social development. At the same time, the tax authorities are also required to administer taxes according to law and collect all receivables, so as to create a good external environment for taxpayers to pay taxes in good faith. Good faith tax payment corresponds to good faith tax payment, and it is also the duty of tax authorities not to levy more taxes or increase the extra burden on enterprises. Therefore, coordination of tax collection and zero-risk tax payment is a harmonious tax goal recognized by tax enterprises. In addition, even if tax evasion and other illegal acts succeed at one time, the taxpayer's psychology is uneasy; Once investigated, the quality of life of the parties has deteriorated. Taxpayers should pursue a happy, peaceful and prosperous life under the premise of abiding by the law, and should not and should not seek illegal interests by violating tax laws and regulations.
We believe that if we can refuse the temptation, take no risks, communicate diligently, be good at relief and plan comprehensively, we can realize zero-risk scientific tax payment. This lecture is based on this clue.
One is to refuse temptation and take no risks. How can low-risk tax payment be related to temptation? There are many temptations. Beauty, power and money are all temptations. Here refers to the temptation to obtain illegal benefits because of taxes, that is, illegal tax saving.
Exodus 1. Fake tickets are like poison wrapped in sugar.
Enterprises may often have people calling, texting, faxing and emailing to sell invoices. If someone receives five or six messages a day, say that our company still has a small number of invoices to provide to the outside world, and the handling fee is only 1-2%, and it can be verified as a real ticket on the Internet, so as to ensure that the tax authorities will pay after verification. In addition, it is said that there are ways to make you not deduct without paying after verifying the authenticity. There are two possibilities, the first is a fake ticket, and the second is a real ticket.
We don't analyze the sources of fake tickets. The main sources of real tickets are:
(1) Taxpayers who provide false invoices do not need to issue invoices, because the goods are mainly sold to consumers, such as gas stations, supermarkets and some underground factories. For example, gas stations have tax-controlled circular tankers, and ordinary taxpayers are bound by input invoices, so it is not easy to conceal their income. But because buyers don't want invoices, they have some spare invoicing "indicators", and these indicators become tradable goods.
(2) At present, people are constantly setting up companies, applying for purchasing invoices, and then selling invoices everywhere. No tax is paid when the company closes down. The invoices bought from them are all real invoices. These invoice tax authorities are called "out-of-control invoices". Nowadays, these out-of-control invoices are generally published online. Using "out-of-control invoices" to falsely report costs is tax evasion, and enterprises will suffer great losses. Special invoices include ordinary invoices made out falsely.
But some people still like to buy invoices from these invoice dealers because the handling fee is cheap. But also can save tax for enterprises. For example, if an ordinary invoice with an amount of 654.38+ 10,000 yuan is falsely invoiced, and the cost charged is 654.38+0%, it only needs 654.38+0,000 yuan. If the enterprise has profits, it can save the cost of income tax. According to the tax rate of 25%, it saves 25,000 yuan. This temptation is too great. Use 1 to bet 25! Compared with fake tickets, fake tickets have some concealment, but it is inevitable to be investigated.
For example, in the "Thunder One" project jointly cracked by China State Taxation Administration of The People's Republic of China and the Ministry of Public Security, taxpayers who provide false invoices do not need to issue invoices, because the goods are mainly sold to consumers. If the taxpayer fails to declare and pay the taxable sales income tax that does not need to be invoiced, the "remaining" input tax amount will be used as a deduction. It was finally made public, and it was inevitable to be investigated.
In fact, it is impossible for a false invoice maker to make false invoices for only one customer, and there is generally not only one way for a payee to obtain false invoices. The expansion of the "business network" of virtual invoicing may be beyond our imagination and beyond the control of any one of them. Once the fraudulent invoicing behavior of a node is exposed, a domino effect will occur, and it is only a matter of time before the fraudulent invoicing behavior of other members is discovered. I hope everyone will reject these temptations!
Example 2: The temptation to falsely invoice others.
A cotton spinning enterprise once consulted such an example. A foreign merchant came to the door and said that the merchant was a small-scale taxpayer and the cotton yarn produced could not issue a special VAT invoice. I heard that this enterprise can use purchase invoices and issue special invoices. Can you help me get tickets in this enterprise? The tax is paid at the local tax rate, and the handling fee can be paid at 2% of the face value. He also suggested that the purchase invoice can be used to offset the output of the special invoice. This financial officer is very tempted. He can earn 2% of the handling fee, without worrying about buying and selling. He can earn 20,000 yuan by selling 654.38+0,000 yuan. This is another big temptation. This financial officer has a good personal relationship with me and asked me if it was feasible. I analyzed the preventive measures of the tax authorities for him. First of all, the purchase invoice should be compared with the cotton farmer's ID card. Third, in the daily evaluation, it is calculated according to the electricity consumption, and it is also listed as the evaluation object because of the sudden increase of your electricity purchase ticket. Can you handle it completely? This is actually a fake special invoice.
If it is a supermarket and a spare enterprise, can the buyer refuse the request of "issuing more tickets" or issue some tickets for some handling fees? While accepting the temptation, you were taking a risk.
Since adventure depends on luck, it is impossible to be investigated if it is handled properly. There are many reporting channels now, including telephone calls, letters from the masses, and departments at all levels. Whistleblowers have a variety of reporting motives, such as employees reporting unpaid wages, being fined or fired, customers reporting unpaid invoices or economic disputes, shareholders reporting uneven distribution of benefits, professional whistleblowers reporting receiving reporting bonuses, etc ... All kinds of reporting motives increase the probability of illegal activities being exposed. In addition to reporting, tax investigations in other places and the analysis and choice of cases by this bureau may also make false invoicing enter the inspection field. Therefore, no matter how well concealed works are done, it is difficult to avoid inspection.
We advise you not to take risks because the cost is too high. Taxes are as inevitable as death. But no one wants to pay more taxes, because under the same conditions of total income, paying more taxes will inevitably reduce profits. Anyone who evades taxes will always pay a certain price. Even if you get away with it for a while, you can't escape for a long time, because it doesn't mean you can't find it this time. As the saying goes, really can't be fake, really can't be fake. Once it is found out, it is not only necessary to recover taxes and late fees, but also to be fined. Those who violate the criminal law should also bear relevant criminal responsibilities. This will not only cause heavy economic losses, but also affect the reputation. . Taking obtaining fake invoices as an example, let's analyze the cost of being investigated for taking risks.
The cost is mainly reflected in the following aspects:
1. Reimburses the declared VAT deduction.
No matter whether there are actual business activities or not, once it is investigated, let others falsely issue special VAT invoices for themselves, and the tax deducted by falsely issuing special VAT invoices must be paid back to the warehouse.
okay
According to Article 63 of the Law on the Administration of Tax Collection, if a taxpayer evades taxes, the tax authorities shall recover the unpaid or underpaid taxes and impose a fine of more than 50% and less than five times the unpaid or underpaid taxes.
3. Late payment fee
Taxpayers who declare tax deduction by falsely issuing special invoices for value-added tax will be regarded as tax evasion, and they will pay late fees in addition to late fees. According to the provisions of Article 52 of the Detailed Rules for the Administration of Tax Collection in People's Republic of China (PRC), the calculation period of the late payment fee is from the date when the taxpayer pays the unpaid tax to the date when it is actually paid, and a late payment fee of 0.5 ‰ of the unpaid tax is added on a daily basis.
4. Reduce the tax credit rating
According to the Trial Measures for Tax Credit Rating Management in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) (Guo Shui Fa [2003] No.92), taxpayers who are suspected of tax-related crimes and have been transferred to public security organs according to law and have not yet closed the case, or have tax-related criminal records such as tax evasion and falsely issuing special invoices for value-added tax within two years, will not be rated as D, and taxpayers rated as D will enjoy the following "treatment": they will be included in the key inspection objects for annual inspection, and the materials submitted for verification and annual inspection will be strictly audited, and on-site audit will be conducted as needed; The invoice supply shall be replaced by the old one, and the supply shall be strictly limited; Special invoices for value-added tax should be compared before deduction; Taxpayers applying for tax refund (exemption) for export goods should be strictly examined and approved. D Taxpayers can also enjoy the following "benefits": the tax authorities collect their invoices or stop selling them according to the provisions of tax laws and administrative regulations; In accordance with the provisions of tax laws and administrative regulations, stop its right to export tax refund (exemption).
5. Take criminal responsibility
Once the number and degree of falsely issuing special VAT invoices reach the conviction and sentencing standard of "falsely issuing special VAT invoices or other invoices for defrauding export tax rebates and tax deduction" in the Criminal Law-falsely issuing tax amount 1000 yuan or falsely issuing special VAT invoices, resulting in defrauding the state tax of more than 5,000 yuan, they will be transferred to judicial organs for criminal responsibility, and if the circumstances are serious, they will be sentenced to death and their property will be confiscated. Taxpayers not only lost their hard-earned money, but also lost their precious personal freedom and even paid the price of their lives.
6. Other expenses
The above-mentioned costs of falsely issuing special VAT invoices are clearly stipulated in laws, regulations, administrative rules and other legal provisions. Some costs are "invisible" and their size is often difficult to predict. Once falsely issuing special VAT invoices is investigated, the taxpayer's credibility among lenders, investors, customers and suppliers will decline, the normal operation of taxpayers will be negatively affected, and the life of the parties (including legal representatives, business personnel and financial personnel) will also be disturbed.
In addition, the cost-benefit analysis of tax evasion risk is carried out:
(a) Income from tax evasion
The income from tax evasion is the tax that taxpayers pay less because of tax evasion. Taking the value-added tax and income tax as examples, this paper analyzes the benefits that can be obtained from tax evasion by means of off-balance sheet management.
Taxpayers use off-balance sheet operations to evade taxes. When declaring and paying value-added tax, they not only fail to declare taxable sales income, but also fail to declare the corresponding input tax, so that the added value of off-balance sheet operations does not need to pay value-added tax.
For example, when a commercial wholesale taxpayer sells goods, the tax rate is 17%, the gross profit rate is 10%, and the purchase cost of the goods sold by the taxpayer is 90,000 yuan. In case of tax evasion through off-balance-sheet business, the value-added tax is underpaid = (sales100000 yuan-purchase cost of 90000 yuan) × tax rate 17% =
When taxpayers use off-balance-sheet business means to declare and pay enterprise income tax, they not only declare less taxable sales income, but also reduce the corresponding purchase cost.
For example, a commercial wholesale taxpayer applies a corporate income tax rate of 25%, with a gross profit margin of 10% and a net interest rate of 4%. If the taxpayer sells goods of100000 yuan, the corresponding purchase cost is 90000 yuan, and the maximum tax evasion income is obtained. If the taxpayer fails to declare the sales income of100000 yuan, the corresponding purchase invoice will be destroyed and the enterprise income tax will be underpaid = (sales amount 65438).
(two) the cost of tax evasion.
Suppose the tax authorities find that there is no joint ticket after comparing the gold and tax, and the taxpayer is investigated for tax evasion. In addition to paying taxes and fines, we must also pay corresponding late fees, reduce the credit rating of tax payment, and bear criminal responsibility. Business is frustrated and life is hit.
1. The amount of overdue tax exceeds 42% of the undeclared taxable sales income.
In the case that VAT taxable products are subject to the tax rate of 17% and corporate income tax is subject to the tax rate of 25%, once tax evasion is found, even if only VAT and corporate income tax are calculated, the amount of overdue tax often reaches 42% of undeclared sales income. For example, a commercial wholesale taxpayer finds that the taxable sales of 654.38+10,000 yuan have not been declared and needs to pay back the value-added tax/kloc-0.70 million yuan, and the enterprise income tax is 25,000 yuan, totaling 42,000 yuan. However, the biggest income from tax evasion is only 0.170,000 yuan and 0.25 million yuan, totaling 0.42 million yuan.
Why is the underpayment only 0.42 million, but the tax payment is 42,000?
This is related to the characteristics of China's tax system: the calculation of input tax and the deduction of expenses must have a legal basis and be declared according to regulations. The seized undeclared sales often have no legal basis for purchase, or have lost the three-month deduction period, missed the opportunity to declare deduction, and cannot be deducted for input and pre-tax. If the input invoice is destroyed, there will be no deductible cost for income tax, which will lead to:
First, it is found that the taxable sales tax burden of tax evasion is high;
Second, the proportion of tax evasion to tax payable has increased, which has increased the possibility of transferring criminal cases.
2. The maximum fine can be up to 5 times the amount of tax evasion.
According to Article 63 of the Law on the Administration of Tax Collection, if a taxpayer evades taxes, the tax authorities shall recover the unpaid or underpaid taxes and late fees, and impose a fine of more than 50% and less than five times the unpaid or underpaid taxes. If the taxpayer fails to declare taxable sales income of 654.38 million yuan, tax evasion (only considering value-added tax and enterprise income tax) is 42,000 yuan, and the maximum fine is 265.438 million yuan.
3. Late payment increases the economic burden.
According to Article 52 of the Detailed Rules for the Implementation of Tax Collection and Management, the calculation period of overdue fine is from the date when the taxpayer pays the unpaid tax to the date when it is actually paid, and the overdue fine of five ten thousandths of the unpaid tax is added every day.
Tax evasion can be investigated indefinitely, and once it is investigated, it must be calculated to pay late fees. The longer the time from investigation to tax evasion, the more late fees, which greatly increases the tax evasion cost of tax evaders.
4. Reduce the tax credit rating
The aforementioned "the fourth price paid to investigate and deal with falsely issuing special VAT invoices" is not repeated here.
5. Take criminal responsibility
Once the amount and degree of tax evasion reach the standard of "crime", it will be transferred to judicial organs for criminal responsibility. The maximum sentence is seven years in prison and a fine of five times for tax evasion, which not only loses hard-earned money, but also loses precious personal freedom.
6. Other expenses
After the tax evasion incident was exposed, the reputation of the enterprise was damaged and there was no way to borrow money. Customers stop placing orders and have to pay immediately, but the accounts receivable can't be collected and the business plummets.
How to grasp invoices as evidence of pre-tax deduction under the new tax law framework?
Answer: Article 8 of the Enterprise Income Tax Law stipulates that "reasonable expenses actually incurred by an enterprise, including costs, expenses, taxes, losses and other expenses, are allowed to be deducted when calculating taxable income." "Actual occurrence" needs appropriate evidence to support and prove, and invoice is one of them.
Article 3 of the Measures for the Administration of Invoices in People's Republic of China (PRC) stipulates that "the invoices mentioned in these Measures refer to the money issued and collected in the process of buying and selling goods, providing or receiving services and engaging in other business activities." Article 21 stipulates that "units and individuals engaged in production and business activities shall obtain invoices from the payee when purchasing goods, receiving services and paying other business expenses." When obtaining an invoice, it is not allowed to change the name and amount. Invoices that do not conform to the provisions of Article 22 shall not be used as financial reimbursement vouchers, and any unit or individual has the right to reject them. "
Therefore, the use of invoices as evidence of pre-tax deduction must meet the following conditions:
(1) The deducting party shall take the actual real business transactions as the premise of pre-tax deduction, and shall not make pre-tax deduction for fictitious transactions. Without real business dealings as the basis, even if the invoice is obtained, it shall not be deducted.
(2) On the premise of real business dealings, the invoice obtained by the deducting party must comply with the provisions of the Measures for the Administration of Invoices in People's Republic of China (PRC), such as the invoice itself is true, the invoice is obtained from the counterparty (payee), the invoice is purchased or issued by the counterparty (payee) from its competent tax authority, and the invoice is issued within the specified area.
(3) The cost of the deducting party is at a reasonable level. If the costs and expenses of the deducting party are obviously high, the competent tax authorities should maintain reasonable doubts and thoroughly verify the reasons for the obviously high costs and expenses of the deducting party.
If it is found that taxpayers fail to obtain invoices according to regulations, the competent tax authorities may order them to make corrections within a time limit, and if taxpayers obtain invoices from the original channels within a time limit according to regulations, they may deduct them before tax.
Second, relief according to law and diligent communication.
It is mainly to make full use of various tax payment services, especially on controversial issues, such as the rationality of wages stipulated in the new tax law. For example, can an enterprise pay its salary expenses only by payslips?
Article 34 of the Regulations for the Implementation of the Enterprise Income Tax Law stipulates that reasonable wages and salary expenses incurred by enterprises are allowed to be deducted. Wage and salary expenditure is further defined as all cash or non-cash labor remuneration paid by an enterprise to employees who are employed or employed in the enterprise in each tax year, including basic salary, bonus, allowance, subsidy, year-end salary increase, overtime pay and other expenses related to employment or employment.
As the expenses deducted in wage accounting, it should be the remuneration of the personnel who have signed a labor contract (agreement) with the employer, have the relationship between employment and employment, and enjoy the corresponding benefits, social security, training and other benefits. If only the payroll is provided, it is not enough to prove the relevant wages and salary expenses. Interpretation of the new enterprise income tax law from People's Republic of China (PRC) State Taxation Administration of The People's Republic of China website.
At present, many enterprises have not signed labor contracts in accordance with the Labor Contract Law since June 5438+ 10/2008, and the terms of labor contracts must comply with the provisions of the Labor Contract Law, otherwise it will be an invalid and illegal labor contract. Labor contracts must be reported to the labor bureau for the record. Among them, social security is a necessary clause, and many of our enterprises have not paid insurance. Pay only by payroll? Is this an employment relationship? Enterprises have the truth of enterprises, and taxes have the principle of grasping taxes.
The guarantee of rationality cannot be quantified and institutionalized because of "rationality". Personally, I think it should be "legal" first, and the legal and reasonable tax deduction should be recognized, while the "reasonable and illegal" situation should not be recognized whether it exists or not.
Taxation believes that if there is no standard labor contract stipulated in the Labor Contract Law, the illegal labor contract signed between enterprises and employees alone cannot constitute a labor-employment relationship. The implementing regulations of the enterprise income tax law are the laws and regulations of the State Council, while the labor contract law is adopted by the National People's Congress and is a superior law. Of course, it is bound by the relevant employment regulations of the Labor Contract Law. Therefore, a labor contract that does not conform to the labor contract law will not constitute an employment relationship, and employees who are not employed or employed in this enterprise cannot be deducted according to their wages and salaries. If you want to deduct it, it should be the use of labor. These expenses should be paid by the labor service invoice issued by the local tax authorities. Without a legal labor contract, wages cannot be paid only by payroll.
Collective contract labor dispatch part-time employment labor contract shall have the following provisions:
(a) the name, domicile and legal representative or principal responsible person of the employing unit;
(2) The name and address of the laborer and the number of the resident identity card or other valid identity documents;
(3) The term of the labor contract;
(4) Work content and work place;
(five) working hours and rest and vacation;
(6) Labor remuneration;
(7) Social insurance;
(eight) labor protection, working conditions and occupational hazard protection;
(nine) other matters that should be included in the labor contract as stipulated by laws and regulations.
In addition to the necessary provisions stipulated in the preceding paragraph, the employer and the employee may agree on probation, training, confidentiality, supplementary insurance and welfare benefits.
To establish labor relations, a written labor contract shall be concluded. Wages and salaries paid to employees who sign labor contracts are allowed to be deducted before tax.
If a labor relationship has been established and a written labor contract has not been concluded at the same time, a written labor contract shall be concluded within one month from the date of employment.
Article 34 of the Regulations for the Implementation of the Enterprise Income Tax Law stipulates: "Wages and salaries refer to all cash or non-cash labor remuneration paid by enterprises to employees in each tax year". The labor contract or the basic old-age insurance bill is evidence to prove the existence of employment or employment relationship between enterprises and employees. The remuneration paid by an enterprise to its employees can only be regarded as wages and salaries if the enterprise signs a labor contract with the employees or pays basic old-age insurance for the employees; Otherwise, it should be regarded as the labor cost, and deducted before tax with the labor invoice.
When citing laws and regulations in the process of disputes, we should pay attention to the particularity of tax law compared with other laws and regulations. Should understand the applicability of tax law; When judging the legal effect, we should know the following principles: (1) the law with high level takes precedence over the law with low level; (2) Special law is superior to common law; (3) International law is superior to domestic law; ④ The latter method is better than the former one; (5) The entity comes from the old and the program comes from the new. Enterprises should be proficient in tax law and other laws related to it, whether they want to reduce tax costs or risks.
There are various losses in the production process of enterprises, some raw materials are lost, and some products are formed. In the value-added tax, the input of normal loss can be deducted, and the input of abnormal loss cannot be deducted and must be transferred out. Therefore, the normal division of normal losses and abnormal losses is very important for enterprises to pay taxes.
For example, in a chemical plant, because of the hot weather, some raw materials volatilize, causing losses in inventory. The tax administrator believes that it is caused by natural disasters and belongs to abnormal losses. This is also an unjust case. How can it be said that the weather is not as hot as a natural disaster? People who are not familiar with tax laws and regulations will pay the price again.
What if the taxpayer disagrees with this? The first is to understand the tax service.
Tax service is the general name of standardized, comprehensive, convenient and economical service measures provided by tax authorities in the process of taxpayers fulfilling their tax obligations and exercising their rights according to the provisions of tax laws and administrative regulations. The legal basis of tax service is the national tax laws and regulations; The field of tax service is that taxpayers fulfill their tax obligations and exercise their rights according to law, and tax authorities collect, manage, inspect and implement tax legal relief; The measure of tax service is that the tax authorities provide taxpayers with standardized, comprehensive, convenient and economical services. Tax service is the legal obligation of tax authorities.