This year's special tax inspection will focus on falsely issuing special VAT invoices. The key tax source enterprises belong to large enterprises, and their profit channels depend on their own legitimate operations. Generally, they will not take the initiative to falsely issue special VAT invoices. However, the amount of invoices obtained in the operation of key tax source enterprises is very large. If there is a slight negligence in the daily audit of the invoices obtained, it is likely that the falsely made special invoices for value-added tax will flow into the enterprise and the input tax will be deducted. In recent years, it is common for large enterprises to obtain false VAT invoices, which has brought great economic losses to the country and enterprises.
The methods to find out the obtained false special VAT invoice are as follows: firstly, check whether the issuer, the payee and the supplier of the special VAT invoice are the same enterprise, if they are not the same enterprise, it may be a false invoice; Second, it is necessary to check whether the purchased goods belong to the business scope of the seller's enterprise. If the goods do not belong to the business scope of the seller's enterprise, it may be a false invoice. For the above-mentioned doubtful invoices, it is necessary to further investigate and implement them to the relevant units and parties. If they really belong to the false special invoices for value-added tax, they should transfer out the deducted input tax in advance and pay back the relevant taxes to minimize the tax-related risks; In addition, the false special invoices for value-added tax obtained in good faith should also be clarified in time and supplemented with relevant evidence in order to explain the reasons for obtaining invoices to tax inspectors in the future and try to deal with them lightly. Check whether related party transactions conform to the principle of independent enterprise transactions.
The production and operation scale of key tax source enterprises is relatively large, and there are generally such related relationships as subsidiaries, branches and parent companies, and related transactions often occur between related enterprises, which have always been the focus of tax inspection.
Therefore, key tax source enterprises should pay attention to the self-examination of related transactions, and the contents of the examination mainly include the following aspects: First, whether the purchase and sale business between related enterprises is priced according to the business dealings between independent enterprises; Second, whether the interest paid or charged by the financing fund exceeds or is lower than the amount that can be agreed between unrelated enterprises, or whether the interest rate exceeds or is lower than the normal interest rate of similar businesses; The third is to provide labor services, whether to charge or pay labor fees according to the business dealings between independent enterprises; Fourth, whether the transfer of property, the provision of property use rights and other business transactions are priced or charged or paid according to the business transactions between independent enterprises; Fifth, whether there are other circumstances that are not priced according to the business dealings between independent enterprises. For the above-mentioned business that does not conform to the trading principle of independent enterprises, enterprises should re-establish the price and expenses according to the amount that can be agreed between independent enterprises, and then make tax adjustments and pay back the relevant taxes. Review whether there is accrued income in the issued goods.
As a large-scale enterprise, the sales mode of key tax source enterprises is also different from the commercial retail mode of paying with one hand and delivering with one hand. The key tax source enterprises often send goods first, and then record the sales income according to the collection and invoicing, and the time of sending goods is often not synchronized with the time of recording the income. Therefore, there is often a difference between the actual quantity of goods issued recorded in the enterprise warehouse custody account and the quantity of sales recorded in the accounting book, and this difference has always been the focus of tax inspection. Therefore, enterprises must pay attention to the analysis and implementation of the above differences before the implementation of tax inspection, and take measures to eliminate the tax-related risks as soon as possible.
In the actual production and operation process, there are many kinds of sales methods of enterprises. Laws, regulations and tax laws concerning value-added tax, consumption tax, enterprise income tax and other taxes clearly stipulate the time when the tax obligation of various sales methods occurs. Enterprises should find out the specific sales methods and the current situation one by one for the goods that have not yet declared their sales income, and compare the laws and regulations applicable to each sales method, and declare their income and pay the relevant taxes as soon as possible for the goods that meet the time when the tax obligation occurs as stipulated in the tax law; For the goods that did not meet the time when the tax obligation occurred as stipulated in the tax law, we should also fully sort out the relevant evidence materials in order to explain the reasons for the differences to the tax inspectors in the future. Check whether there are irregularities in the export tax rebate business.
At present, many key tax source enterprises have export tax rebate business. In this year's special tax inspection, export tax rebate business will be one of the key contents of tax inspection. The main purpose of tax inspection is to crack down on the intentional cheating of export tax rebates, but there are also some regular export enterprises that pay less tax due to irregular, inaccurate and incomplete operation of export tax rebates, which will eventually bring tax-related risks to enterprises. Therefore, enterprises should focus on self-examination and self-correction of export tax rebate business, improve relevant procedures, formalities and documents, and eliminate tax-related risks as soon as possible.
The self-inspection of export tax rebate business should pay attention to the following aspects: First, enterprises should examine whether the export goods that have not been declared (or declared overdue) for various subjective and objective reasons have been treated in a timely manner; Second, the enterprise should examine whether the goods returned from customs clearance or returned goods are declared as tax relief, credit and tax refund according to the quantity and amount of the goods returned from customs clearance or returned goods, and whether there is any act of offsetting the export sales income of the export goods that have not been returned. The third is to examine whether the foreign trade company, under the mode of processing with materials, has gone through the formalities of tax-free write-off with the tax authorities on the basis of the customs declaration form for processing with materials, the registration manual for processing with materials and foreign exchange receipts that have been written off by the customs after the goods are exported, and whether the overdue write-off will be paid back; The fourth is to examine whether the payment vouchers obtained by the freight and premium incurred by the enterprise are true, legal and effective, and whether the scope of the freight incurred by the enterprise is expanded and whether the insurance corresponding to the premium belongs to cargo transportation insurance. Fifth, the production and export enterprises should examine whether the leftover materials, surplus materials, defective products and by-products imported from bonded materials are truthfully declared. Check whether there is a problem of deducting input tax for real estate projects under construction.
Key tax source enterprises have a large scale of production and operation, and often build, rebuild, expand, repair and decorate real estate according to the needs of production and operation, which are all real estate projects under construction. Enterprises need to purchase a large number of engineering materials during the construction of real estate projects under construction. According to the relevant provisions of the Provisional Regulations on Value-added Tax and its detailed rules for implementation, they will be used to purchase goods or taxable services for real estate projects under construction, and the input tax obtained from them shall not be deducted from the output tax.
In the tax inspection, the real estate construction in progress is one of the key items in the inspection, and the purpose is to determine whether the enterprise has the problem of deducting the input tax. In actual operation, enterprises often transfer less input tax on goods for real estate projects under construction due to negligence or statistical and calculation errors. Therefore, in the process of self-inspection, enterprises should pay attention to the audit of real estate projects under construction, carefully check and calculate whether there is a problem of less transfer of input tax for goods collected in real estate projects under construction, and correct mistakes and eliminate tax-related risks as soon as possible, combining with the subsidiary ledger of real estate projects under construction, the subsidiary ledger of tax payable and the subsidiary ledger of raw materials or inventory goods and related documents.