Author | Zi Qian It is reported that the fourth phase of Golden Tax will be launched in August 1 day, and Gong Hu's privatization and tax avoidance by private households will be strictly investigated. According to sources close to insiders, the fourth phase of Golden Tax has achieved big data, and corporate information has become more transparent. Moreover, enterprises and banks have established joint mechanisms to jointly monitor the operation of enterprises. During this period, once the enterprise is found to have accounting problems, the relevant departments will cooperate with each other to call out the data for final verification, inspection and administrative punishment. Private account transfer will be strictly investigated. Private account transfer is indeed convenient for enterprises to lend money to a certain extent, and it can also achieve rapid collection and reduce tax burden for the transferee. Based on this, some enterprises use private households to send and receive payment for goods and conduct capital exchanges. However, the advantages and disadvantages of private account transfer coexist, and the disadvantages outweigh the advantages. The first harm is reflected in the value-added tax. It is impossible to issue special invoices for value-added tax through private account transfer, which leads to the inability of enterprises to deduct the input, and the company's value-added tax payable will increase in disguise, and the final result is an increase in corporate tax burden. Second, private account transfer can easily lead to tax evasion risk. Because the transaction capital flow is unclear and not recorded in the accounts, it is easy to produce tax declaration problems, leading to tax evasion risks. Third, it is not conducive to the standardized development of enterprises in the long run. Because of the distinction between public and private, it will cause confusion in corporate accounts in the long run, which is not conducive to corporate financial compliance. Based on the various risks of private account transfer, in order to avoid the chaos of enterprises hiding part of their income through private account transfer, or not invoicing large amounts of money, or conversely invoicing customers, the new tax inspection policy, including the fourth phase of golden tax, has strengthened the data review. On the whole, the first is to verify whether the data is abnormal through the data declared by the enterprise. The second is to verify the bank accounts of enterprises, the bank accounts of relevant personnel of enterprises, and the relevant account books of upstream and downstream enterprises through correlation verification, and find clues from the comparison. The third is to check and compare the enterprise data with the income, cost and profit of peers, so as to find out the abnormal situation with huge gap and inconsistent name and reality. In this process, the following three obvious situations will be inspected by the tax authorities. After combing through the new tax network, Gong Hu transferred more than 2 million yuan; The transfer amount of private households exceeds 500,000 yuan in China, and the transfer amount of private households exceeds 200,000 yuan abroad; Gong Hu frequently transfers money to private households in a short period of time, or the company often receives money from private households. These three obvious situations will be inspected and severely cracked down by the tax authorities. In addition, there are some more hidden situations, and the tax authorities will find a breakthrough from an indirect perspective, and then go straight to the core of the problem. For example, first, a small-scale enterprise often has tens of millions of yuan of capital flowing, and there are many abnormal cases of transfer in and out, and there are many cases of centralized transfer out and transfer in batches. Second, enterprises frequently open and close accounts, and there are a lot of capital activities before closing accounts. Third, accounts that have been idle for a long time are suddenly opened, accompanied by a lot of capital activities. These three types of situations are more hidden, and it is necessary to compare the capital flow of enterprises horizontally and vertically, and to compare the historical data and industry data of enterprises in order to obtain clues, which is the key aspect for tax authorities to explore and strengthen inspections in recent years. Can you transfer money to private households across the board? During the interview, many business leaders believed that the business was their own and the company's money was their own, so there was no problem in using private account transfer. It is based on this concept that many companies in China do not distinguish private households in Gong Hu. As everyone knows, if a company directly transfers funds to a personal account through a private account, or is suspected of embezzling or misappropriating the company's assets, it is very easy to violate the crimes of duty embezzlement and misappropriation of funds in Articles 27 1 and 272 of the Criminal Law, and ultimately the loss outweighs the gain. Therefore, the person in charge of the enterprise should actively update the concept of tax payment and establish a correct understanding, so as to avoid losses such as administrative punishment. At present, China's tax monitoring system is already very powerful. Since the third phase of Golden Tax, the system has added automatic comparison function, that is to say, the system will automatically compare and analyze whether the business of the enterprise is abnormal and whether the invoice and declaration data are true. Once there is an abnormality, such as a low tax rate, the system will automatically give an early warning, and the tax department can initially judge which enterprise is suspected of tax evasion in the office. In addition, the information sharing mechanism is being strengthened. The information of banks and tax bureaus in many places in China has been shared, so it is very convenient for tax departments to verify the changes of funds of a private household. In the past two years, the cooperation between local financial institutions and tax authorities, anti-money laundering agencies and public security departments has increased, and the fund transactions with too frequent transfers by private households are facing stricter monitoring. However, will all private account transfers be audited? The answer is no. In fact, "private-to-private" transfer is discouraged, but it is allowed to transfer money from a public account to a private account if it is in line with the actual business. The specific circumstances include the following. The first is the payment of employees' wages. Company bosses are not encouraged to use "private-to-private" transfer here, but they can transfer money through "public-to-private". Smaller companies can use corporate accounts, and on the day of salary payment, the finance department will forward the salary to the employee's personal account one by one; Larger companies can take the form of bank payment, and the bank will forward the salary to the employee's personal account according to the employee list on a fixed date. Second, travel expenses can be collected by private accounts. When an employee advances travel expenses in advance or reimburses travel expenses later, the expenses can be forwarded to the employee's account in the form of "public-to-private". During this period, employees should pay attention to keeping relevant materials to prove the authenticity of travel expenses, including the name, time, place, purpose of business trip, payment voucher, etc. The third is the distribution of shareholders' profits. For example, a company transfers 500,000 yuan in its account to individual shareholders, and this 500,000 yuan is the dividend income after paying 20% dividends. The fourth is the income from labor remuneration. At present, the form of flexible employment in China is getting hotter and hotter, and many enterprises have adopted the form of "labor remuneration" to pay their employees. For example, when an enterprise pays 200,000 yuan of labor remuneration to an individual, it can transfer money to a private account through the corporate account, and this 200,000 yuan is the after-tax remuneration after paying the labor remuneration. The fifth is to purchase from natural persons. Enterprises can purchase goods and other materials from individuals. When enterprises purchase goods from individuals, specific funds can be transferred to individuals' private accounts. However, in this mode, individuals need to go to the tax bureau to issue invoices on their behalf, so that enterprises can deduct the cost of purchase money before tax when conducting financial treatment, so as to achieve the purpose of tax saving. Which industries are more vulnerable to inspection? Using private account transfer to hide the company's income and pay less tax, once it is investigated, it will be small to pay back the tax, but it will also pay a lot of late fees and tax administrative fines. If it constitutes a crime, it will also bear criminal responsibility, which is not worth the candle. However, there are still many companies that take risks and try their best. However, after combing through the new tax net, it can be found that the larger the enterprise is, the less it uses private account transfer, but the enterprises that use private account transfer are those in wholesale and retail, real estate sales, construction and automobile sales. Such enterprises are small in scale but huge in water, giving private households room to transfer money; Or purchase from natural persons, transfer in batches and transfer out centrally, which adapts to the characteristics of private account transfer, so it often becomes a high-risk area for private account transfer tax evasion. In this regard, the Hangzhou Central Sub-branch of the People's Bank of China issued a notice, pointing to the four major industries in Zhejiang Province, namely wholesale and retail, real estate sales, construction and automobile sales, and respectively determining the standards for large cash withdrawals of enterprises in the four major industries; Guide banking financial institutions to use non-cash payment methods for the cash withdrawal business exceeding the quota in the above four industries when handling business, so as to eliminate the risk of private account transfer through cash. In fact, the above four industries can avoid tax by private transfer. Such industries often ignore the preferential tax laws of the state and the new tax reduction policies, and do not understand the importance of tax planning. You know, if these enterprises can attach importance to and make use of tax planning, there will actually be many ways to realize reasonable and legal tax avoidance and burden reduction. Specifically, the methods of tax planning include: first, the consulting center of a sole proprietorship enterprise can be established. This center can provide consulting services for the parent company, and the parent company will pay the consulting fee of, for example, 5 million yuan, and the approved comprehensive tax rate is only 5%, thus realizing tax avoidance. Second, a brand center of a sole proprietorship enterprise can be established. If the patents of the parent company are put in, the parent company will pay the related brand licensing fees, such as 2 million yuan, and the approved tax rate is only 5%, so it can be "realized" reasonably and legally. Third, business owners can also sell their assets to companies. For example, if a car sells for 300,000 yuan, the old car will be tax-free if the price is lower than the original car price. After resale, the car is actually driven by the boss himself, and all related expenses can be reimbursed, so as to realize cash withdrawal and legal tax avoidance. It can be seen that tax planning and other tax-saving knowledge is a more compliant, legal and safe tax-saving form than taking risks and using private accounts to collect money. As long as the company strengthens tax planning and completes tax design, it can reasonably help the company save money and maximize the income of the enterprise. With the launch of the fourth phase of the Golden Tax, the behavior of evading taxes under the guise of private account transfer will be more strictly restricted. Previously, the People's Bank of China has also issued a notice on canceling the permission of enterprise bank accounts, severely cracking down on enterprises' multi-opening accounts, opening accounts indiscriminately, renting, lending and selling accounts, and requiring basic households to open only one account. The Shenzhen Central Sub-branch of the People's Bank of China has also strengthened the control over the use of personal accounts for operating income and expenditure, requiring that the sources and uses of personal accounts in operational income be listed. Nowadays, with the accelerated operation of the enterprise information network verification system and the pilot implementation of large cash management, it is more and more difficult to avoid tax by private account transfer. Although from the perspective of financial supervision, it is not said that there must be risks in transferring money between private households in Gong Hu (whether there is any risk depends first on whether it involves large-value transactions or suspicious transactions), if tax planning is done well, enterprises can realize salary settlement and fiscal and tax optimization for the cooperation of external individuals on the basis of compliance and legality, which is the key to avoid tax risks and save taxes and fees.