Today, Enterprise Ying has sorted out ten behaviors that are easily judged as "tax evasion". Let's sort them out for your accounting friends, beware of mistakes, for your reference only!
1. When goods are sold in the form of "accounts received in advance", the sales revenue is not transferred on time when the products (commodities) are issued, and the accounts are suspended for a long time, resulting in the input tax being greater than the output tax.
In practice, the correct way is for the enterprise to debit the money received in advance from the purchasing unit, such as "bank deposit" and credit it to this account; When the sales are realized, according to the realized income, the account shall be debited and credited to the account of "main business income".
Involving the output tax of value-added tax, it should also be dealt with accordingly. If there are not many accounts received in advance, the money received in advance can also be directly credited to the account receivable.
2. Transfer of raw materials, account grinding (between enterprises, accounts receivable and accounts payable offset each other through agreement instead of monetary capital flow in product purchase and sale business) do not record "other business income", or directly grind "accounts payable", and do not mention "output tax".
3. Out-of-price income is not recorded as sales income, excluding the output tax.
For example, most enterprises will increase bank deposits to offset financial expenses after receiving the liquidated damages. The Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value-added Tax specifies the contents of extra-price expenses in detail. All extra-price expenses, regardless of how the taxpayer's accounting system is calculated, should be incorporated into the sales volume to calculate the taxable amount.
4. Rebate sales.
Rebate sales are the compensation for the manufacturers to occupy the market and the merchants to operate their products below the market price. There are two main forms. One is that the merchants sell a certain number of products of the manufacturers and pay the payment on time, and the manufacturers return cash according to a certain proportion. The other is to return the physical objects, products or accessories. After receiving these cash and physical objects, the merchants do not record the cash or make extra-price income, let alone "transfer out the input tax", thus forming off-account operations.
5. It is regarded as sales without recording income.
Long-term investment by enterprises in raw materials and finished products, and products (commodities) as gifts or as samples for exhibition, are not regarded as sales revenue, and the output tax is not recorded.
6. Raw materials are collected for projects under construction, and the input tax is not transferred out.
According to the accounting standards, the raw materials collected by the construction in progress should be included in the construction in progress according to the cost, and the input tax should be transferred out and included in the construction in progress.
7. Company assets and shareholders' assets are mixed.
In practice, there is a phenomenon that a large number of shareholders' assets are confused with enterprise assets, such as shareholders' personal accounts being used as company receipts and payments, and company accounts and shareholders' accounts trading with each other. When the hotchpot appears, the company's property may be hidden or transferred or privately taken by shareholders.
8. Loss of current assets.
Directly recorded in non-operating expenses, the part involving value-added tax will not be transferred out of the input tax.
Enterprises only need to fill in the annual tax return of enterprise income tax "List of Pre-tax Deduction and Tax Adjustment of Asset Losses" when reporting the deduction of asset losses to the tax authorities, instead of submitting relevant information on asset losses, which will be kept by enterprises for future reference.
According to the "Reply of State Taxation Administration of The People's Republic of China on the Input Tax Deduction of Current Assets Loss Caused by Assets Appraisal Impairment in Enterprise Restructuring" (Guo Shui Han [2002]1KLOC-0/03No.), "... the loss of current assets caused by assets appraisal impairment of enterprises, if the current assets are not lost or damaged, just because the market changes, the price decreases and the value decreases, does not belong to it. Among them, abnormal loss refers to the loss caused by theft, loss, mildew and deterioration due to poor management. "
9. Reimbursement of expenses that do not belong to your own unit.
10. Fixed assets with inventory surplus will not be treated as gains or losses.
According to the Accounting System for Enterprises (No.25 [2000] of the Ministry of Finance), the fixed assets with surplus are included in the current non-operating income.