Jinshui phase 4
The latest trend of "Golden Tax" clearly indicates that the fourth phase development of Golden Tax will be basically completed before 65438+February 3 1 in 2022.
According to Director State Taxation Administration of The People's Republic of China of People's Republic of China (PRC),
Wang Jun
The speech at the third "Belt and Road" tax collection and management cooperation forum will briefly summarize the fourth phase of the golden tax and tax supervision enterprises.
Huiji opera
The main points are as follows:
I. Golden Tax Phase IV (
Wisdom taxation
) is a very huge project, and it is estimated that the development work will be basically completed before 65438+February 3 1 in 2022.
Second, the pilot project of all-electronic invoices is being carried out nationwide. At present, a national unified local electronic invoice service platform has been built, which has laid an important foundation for the application and promotion of the fourth phase of the golden tax system.
3. Under the Golden Tax Phase IV system, the personal income tax information cloud platform will also usher in major changes, and it will soon complete the integration of taxpayer identity, occupation, personal income and other data from different departments, and build the first "one-person file" for individual taxpayers in China.
For enterprises,
approximate
Coming soon, how do we deal with and prevent major tax-related risks, and what issues will the tax inspection focus on?
First, shell enterprises. With the continuous upgrading of the system, anyone who wants to open an account with a shell company will implement it.
Telecommunication network fraud
Money laundering, tax evasion and other illegal crimes are no longer feasible.
Second, pay less taxes.
social security
Enterprise implementation
Integration of five certificates
After that, tax, industry and commerce, social security and other related information are synchronized at any time, and relevant information such as enterprise personnel and income is interconnected, so there is no room for falsely reporting wages. Since 202 1 1 1 and 15, social security income tax has been announced one after another, and enterprises should pay special attention to it.
Special reminder: if the employee's salary is below 5000 for a long time or the monthly salary remains unchanged, the tax bureau will focus on the inspection.
3. Enterprises with abnormal tax rates. Abnormal tax rate has always been the focus of tax inspection, if enterprises
Average tax rate
If the fluctuation exceeds 20%, the tax authorities will pay special attention to it.
4. Perennial loss-making enterprises. Enterprises often lose money if they don't close down. Obviously, there is a problem. For such enterprises, it is difficult for the tax bureau not to pay attention.
5. Enterprises that falsely invoice. False invoicing enterprises can be divided into three situations: invoicing for others and invoicing for themselves; Let others write for themselves; The introduction of these three cases by others is inconsistent with the actual business situation. Inconsistency with the actual business situation mainly includes no real transaction; There is a real transaction, but the amount or the amount issued does not match; The actual transaction has been completed, but someone else is required to issue an invoice.
6. Enterprises with a serious mismatch between income and cost. The income and expenditure of the enterprise itself are seriously mismatched; Abnormal key expenses (such as fuel fee and travel expenses, etc.). ); Compared with the same industry, the income and expenditure are abnormal and so on.
In order to meet the needs of economic and social development and tax modernization, State Taxation Administration of The People's Republic of China began to implement it step by step from 20 15.
Electronic universal ticket
. After the implementation of electronic universal ticket, it has been welcomed by more and more taxpayers because of its advantages of convenient issuance, convenient storage, timely inspection and cost saving.
The electronization of invoices makes the national transaction process control enter the era of electronization and data from the invoice level, and the upstream and downstream data of enterprises are opened, and automatic reconciliation becomes the norm.
Tax authorities can focus on the supervision of invoice big data, greatly reduce the specific and cumbersome invoice management business, and spend more energy and manpower on more important work. This means that the supervision of the tax authorities will be greatly strengthened, and enterprises will no longer escape the eyes of the tax bureau by falsely invoicing or tax evasion.