When the parent company purchases goods on behalf of its subsidiaries, the payee claims that there are tax risks and refuses to accept them. Is this payment method for the parent company legal and compliant? If so, how does the payee do the accounts? When the parent company purchases goods on behalf of its subsidiaries, the payee claims that there are tax risks and refuses to accept them. Is this payment method for the parent company legal and compliant? If so, how does the payee do the accounts?

1. This kind of agency payment is legal and compliant, but a tripartite agreement should be formed, that is, an agreement between the head office, subsidiaries and creditors. Then, the entry of the head office is a loan; Other receivables-subsidiaries, loans: bank deposits; The accounting entries of subsidiaries are: debit: accounts payable, credit: other accounts payable-head office. After receiving it, the payee should write the summary clearly, and the certificate of entrustment should be added at the back.

2. There will be certain risks: when the creditor entrusts a third party to collect the money, the creditor may claim that the money has not been received and demand repayment again; When the debtor unit entrusts a third-party unit to pay on its behalf, the third-party unit may demand the return of the corresponding amount of "unjust enrichment". Risk prevention: when the creditor requires payment to a third party, it may require it to provide the corresponding written power of attorney or written notice, and explicitly entrust the third party to collect the money; When the debtor unit requests a third party to pay on its behalf, the debtor unit and the third party unit shall issue a written statement to confirm the fact that "the third party pays the debtor unit on its behalf". Therefore, the receipt and payment expenses incurred in the process of providing direct financial services are not included in the income.

Main characteristics of tax risk

1, subjectivity

Taxpayers and tax authorities have different understandings of the same tax-related business, which directly leads to tax risks. At the same time, the tax business shows a subjective attitude in related business, and different tax agencies have different understandings of the tax system, which makes it difficult for taxpayers and taxpayers to achieve "recognition in communication". As a result, corporate tax risks appear, and vary greatly due to different specific circumstances.

Step 2: necessities

In the process of production, operation and management, any enterprise takes the maximization of after-tax net profit as its ultimate goal, but this objective situation contradicts the compulsion of taxation itself. At the same time, the motivation of enterprises to pursue the minimum tax cost leads to the information asymmetry between enterprises and the government. In addition, the ever-changing national tax law enforcement environment and the limited understanding of corresponding policies and regulations by enterprise managers and financial workers make it more difficult for enterprise managers to completely avoid tax risks and make risks have a potential lasting impact on enterprise operations.

3. Advance

In the daily business activities and financial accounting of enterprises, tax risks already exist in related behaviors before enterprises actually pay various taxes and fees.