1 sales revenue (output tax)
(1) When goods are issued, the sales revenue is not recorded on time according to the accrual basis, but the sales are based on the payment received. Its performance is: when the goods are issued, the warehouse keeper keeps accounts, and the accountant does not keep accounts.
(two) the allocation of raw materials, grinding accounts do not record "other business income", but record "non-business income", or directly grind off "accounts payable", excluding "output tax".
(3) When goods are sold in the form of "accounts received in advance", the sales income of products (goods) is not carried forward on time when it is issued, which leads to long-term losses, resulting in the input tax being greater than the output tax.
(4) Industrial enterprises that manufacture large-scale equipment do not record the sales revenue of long-term retention.
(5) The extra-price income is not included in the sales income or the output tax. For example, after receiving liquidated damages, most enterprises will increase bank deposits to offset financial expenses.
(six) the income of three guarantees is not recorded as sales income. Three-guarantee income refers to the three-guarantee fee (including accessories) paid by the manufacturer to the merchant outside the designated maintenance point. Maintenance points and businesses do not record income, and a considerable number of accessories are recorded as "goods for safekeeping".
(seven) waste, waste income is not accounted for. Mainly metal chips, iron chips, copper chips, aluminium scrap, defective products, used packaging materials, liquids, etc. Industrial enterprises. Most of these incomes are cash income, which is obtained by individual operators. Taxpayers deposit these incomes in private accounts, and a small part of them are used for employee benefits, such as canteen subsidies, a very small part is used to pay management fees, and most of them are used for eating, drinking and giving gifts.
(8) rebate sales. In a market economy, marketing means are changeable. Rebate sales are the compensation for manufacturers to occupy the market and merchants to operate products below the market price. It is an effective means for new products to occupy the market and an integral part of marketing strategy. There are two main forms: first, the merchant sells a certain number of products to the manufacturer, and pays the payment on time, and the manufacturer returns the cash according to a certain proportion. The second is to return physical objects, products or accessories. After receiving these cash and physical objects, merchants do not record cash or obtain extra-price income, let alone "transfer out input tax", thus forming off-balance-sheet operations.
(9) Discounted income. Discount refers to discounts and discounts, which are similar to rebate sales, but the difference is that the discount occurs when the sales are realized, whether it is indicated on the invoice or reflected by another red ticket. In accordance with the provisions of the tax law, if the discount amount is indicated on the invoice, it shall be accounted for according to the actual amount charged. In addition, if a red ticket is issued, it is not allowed to offset the income. In practical work, taxpayers often use red tickets to deduct income and give the deducted income to buyers in cash. Buyers don't record out-of-price income, which leads to less tax payment.
(ten) packaging deposit overdue (one year) not accounted for sales revenue.
(eleven) engaged in mixed sales of production and operation and taxable services, taxpayers choose the method that is beneficial to their bookkeeping and tax declaration.
(12) Sales of old fixed assets, including motorcycles, automobiles and yachts subject to consumption tax, which do not meet the tax exemption conditions, will not be calculated and paid with 6% value-added tax, and will be directly included in non-operating income.
(13) In order to adjust the income and profit plan of the enterprise, the income is artificially adjusted and the realized income is deferred.
(14) is regarded as sales without recording income. Enterprises' long-term investment in raw materials and finished products, as well as products (commodities) as gifts or as display samples, are not regarded as sales income, and the output tax is not recorded.
(15) For multiple subsidiaries of the parent company, all businesses involving VAT invoices and ordinary invoices are accounted for by the parent company, and the others are left to the subsidiaries, which pay a certain management fee to the parent company every year.
(16) Small-scale taxpayers, in order to meet the standards of ordinary taxpayers, take a number of ordinary taxpayers to issue special VAT invoices to each other after confirming that the annual inspection is not up to standard, and the payment for goods is also mutual payment. However, for one thing, several invoices have not added value to each other's business, which is one reason for the low tax burden of some enterprises.
(seventeen) the value-added tax invoice issued is lost, and the ordinary invoice is issued, and the income is not recorded.
2 input tax
(eighteen) commercial enterprises should handle tax registration according to industrial enterprises and identify the general taxpayer of value-added tax, and deduct it according to the input tax of raw materials, not according to the payment voucher.
(nineteen) when purchasing goods, the industry does not accept the warehousing, or uses the issuing list instead of warehousing, and declares the deduction. If the merchants do not pay in full, they will be deducted by themselves, or it is difficult to find out these merchants without a lot of evidence.
(20) Take the endorsed bill of exchange as the advance payment, and use modern technology to alter and copy it for many times as the payment voucher to defraud the deduction.
(21) Taxable services are not paid and deducted (commissioned processing, water, electricity and freight).
(22) Non-taxable items such as construction in progress, including the purchase of fixed assets to declare the deduction of input tax, the purchase of raw materials for construction in progress or unit welfare, etc., shall not be transferred out of the input tax.
(twenty-three) to obtain a special invoice for input, and the drawer and the payee are inconsistent, and the goods and money of the ticket are declared to be deducted in different places.
(twenty-four) commercial enterprises do not report to the tax authorities for approval, and deduct taxes without authorization.
(twenty-five) with the advance payment voucher (large cheque) for many times, as a payment voucher for many times, to declare the deduction.
(twenty-six) the transport invoice is incomplete, the ticket does not match the goods, or a false invoice is obtained for deduction.
(twenty-seven) in order to achieve the purpose of deduction, there is no transportation business, to the transportation management office, freight center, local tax bureau and other units to issue invoices for deduction.
(twenty-eight) railway passenger invoices (baggage tickets) as transport invoice declaration deduction.
(twenty-nine) the most typical example is that individual enterprises deduct the invoice declaration of hauling garbage into the invoice of transporting goods.
(30) If the input invoice is lost, the input tax will still be deducted.
As far as taxes payable are concerned.
(thirty-one) long-term failure to pay withholding tax.
(32) After the VAT and income tax paid by tax assessment and tax inspection are paid back, no accounting adjustment will be made, and those that should be transferred out will not be transferred out, and the increase in income will not be adjusted, resulting in hidden withdrawal. Some record the overdue value-added tax as input tax.
(thirty-three) welfare enterprises transfer or sell raw materials directly purchased, and they have no production capacity, entrust processing to sell on the spot, and also declare their products to defraud tax rebates.
(thirty-four) welfare enterprises should not obtain special invoices for value-added tax, thinking that it is a tax rebate anyway, resulting in high tax burden and many tax rebates.
(thirty-five) welfare enterprises use white bars to purchase goods to defraud high tax rebates.
4. Enterprise income tax
(thirty-six) the division of enterprise income tax between the central and local governments is vague, and taxpayers only apply for tax registration in local taxes for convenience. Especially since the implementation of 50% enterprise income tax in 2002, due to the lack of national tax information, not all taxpayers who applied for new certificates in 2002 went to the IRS for tax registration.
(thirty-seven) the contract fees charged by the enterprise are not recorded in the income, and the profits and losses of long-term investments and joint ventures are not reflected in the accounts, but are always recorded in the current accounts repeatedly.
(thirty-eight) the income from the purchase of stocks and bonds is not transferred to the investment income on time.
(thirty-nine) without the approval of the tax authorities, no management fee shall be paid.
(forty) large-scale renovation, without the approval of the tax authorities to amortize the renovation costs and prepaid expenses.
(forty-one) the salary payable is overcharged, and the year-end balance is turned over to the competent department.
(forty-two) units that do not pay the overall fund will not pay the long-term losses of the overall fund.
(forty-three) the purchase of land, ready to expand, the land as a fixed asset depreciation.
(forty-four) fixed assets and current assets with surplus shall not be treated as profits and losses.
(45) IOUs for paying utilities.
(46) purchasing false invoices.
(forty-seven) personal income tax entry management fees that should be borne by individuals-others.
(forty-eight) the competent department distributes the expenses to the lower level, and the lower level only has the accounting payment voucher, and there is no original voucher.
(forty-nine) the postage and telephone charges collected by the post and telecommunications industry are not invoiced according to the regulations, and are handed over to customers for collection and acceptance with white tickets and bills.
(fifty) reimbursement of invoices and tax receipts that do not belong to the unit.
(fifty-one) accounting vouchers are reimbursed more, and the amount of original vouchers is less.
(fifty-two) the purchase of fixed assets is included in the expenses, or the fixed assets are priced as expenses.
(fifty-three) the loan interest of the project under construction is included in the management expenses or financial expenses.
(54) Property losses are directly deducted before tax without the approval of the tax authorities.
(fifty-five) the loss of current assets shall be directly included in the non-operating expenses after being approved by the local tax authorities, and the part involving value-added tax shall not be transferred out.
(56) subsidy income is not included in taxable income, but directly included in capital reserve or surplus reserve.
(fifty-seven) business expenses and advertising expenses are charged in other subjects, such as handling fees, travel expenses, conference fees, harmful subsidies, etc.
(fifty-eight) without the approval of the tax authorities, the three new expenses (technical development expenses of new products, new technologies and new processes) shall be charged before tax.
(fifty-nine) the certificate of school-run enterprises and welfare enterprises has not been inspected annually, and the enterprise income tax is reduced or exempted.
(60) The income increased by tax inspection belongs to the timing difference, and only paying taxes does not adjust the accounts, resulting in hidden withdrawal.
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