A, accounting with a large number of business accounted for in white, accrued employee welfare funds and employee education funds exceed the tax standard, no tax adjustment; For non-VAT taxable items, VAT-exempt items, collective welfare and personal consumption, goods (services) with abnormal losses, and purchased goods (services) consumed by products in process and finished products with abnormal losses, the input tax is not transferred out as required. Some small enterprises, especially some small enterprises, falsely list workers' wages in order to inflate expenses, and enter the ID cards of some relatives and friends into their own enterprises.
2. The income received by the enterprise without billing is not declared or not declared in time. According to the relevant regulations, if the tax obligation time is reached, it will be declared even if it is not invoiced. An enterprise shall confirm its actual income and declare its tax payment based on the time when the VAT obligation occurs. If the taxpayer fails to pay the tax within the prescribed time limit, and the withholding agent fails to pay the tax within the prescribed time limit, the tax authorities shall, in addition to ordering the tax payment within the prescribed time limit, impose a late fee of 0.5% of the overdue tax on a daily basis from the date when the tax payment is delayed.
Three, the enterprise set up two sets of accounts, namely the internal account and the external account, the internal account records the true face of the company's operating conditions, while the external account is to cope with the superior inspection, which is whitewashed by accounting and is inconsistent with the company's real operating conditions. In the daily business process of enterprises, enterprises set up two sets of accounts, more than half of which are for tax evasion. Now tax big data and third-party big data can be compared, and enterprises set up false accounts.
Fourth, finally, there are many bosses and accountants in accounting enterprises, and the most commonly used and common tax evasion behavior is false invoicing. The boss of an enterprise directly buys false invoices from other units, or lets some companies with good relations with him issue invoices on his behalf. Don't believe that your act of falsely invoicing is still hidden, or that it is for the purpose of falsely invoicing, forging supply and marketing contracts, and capital transactions, it is considered to be seamless. Now, the reporting system will compare it easily. If the upstream enterprises of false invoices are investigated, the enterprises that accept false invoices will also be investigated.
There are other means of accounting tax evasion. The above four behaviors are common means of accounting tax evasion. Now, tax inspection has intensified the inspection of tax evasion. Accountants don't want to bring trouble to themselves and their own enterprises. They should start from themselves and start from the source without some illegal means to evade taxes for enterprises. Once investigated, the consequences are very serious.