A trading enterprise sells goods in advance, but the salesman does not communicate with the financial personnel in time, which leads to the fact that the goods have been issued but the invoices have not been issued in time, which in turn leads to the delay in confirming the sales revenue. During the audit, inspectors found that the invoice date was later than the date of receipt of the property right transfer documents or the date of delivery of the goods, and some of them did not even issue invoices. An enterprise's operating income is large, and the risk of delaying the confirmation of small advance accounts also leads to a large number of taxes.

Policy gas station:

Item (4) of Article 38 of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value-added Tax (Order No.50 [2008] of the Ministry of Finance and State Taxation Administration of The People's Republic of China) sells goods in advance, and the time when the VAT obligation occurs is the date when the goods are issued.

Tax-related risk 2: inventory deficit

A. The internal control mechanism of purchasing and inventory of trading enterprises is sound, and the logistics management department conducts irregular inspections and spot checks on the inventory goods. Once the goods are found damaged, it will submit an application for inventory loss to the business department and the financial department. During the audit, the inspectors only found the accounting vouchers for reducing inventory and the application form for inventory loss, and found that the enterprise did not input and output the goods with inventory loss.

Policy gas station:

Paragraph 2 of Article 10 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC) (Order No.538 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) [2008]) stipulates that the input tax on goods purchased and taxable services related to abnormal losses shall not be deducted from the output tax. The above two risks caused enterprise A to pay back the value-added tax of 2807240 yuan.

Tax-related risk 3: Non-standard pre-tax deduction

Company C is widely praised for its good welfare. In addition to five insurances and one gold, we also insured the employees with the commercial insurance of China Pacific Property Insurance Co., Ltd. However, when reporting enterprise income tax, due to the lack of understanding of the policy, this expenditure was included in the pre-tax deduction expenses, resulting in underpayment of enterprise income tax.

Policy gas station:

According to the provisions of Article 50 of the Notice of People's Republic of China (PRC) State Taxation Bureau on Printing and Distributing (Guo Shui Fa [2000] No.84), the personal insurance or property insurance insured by taxpayers with commercial insurance institutions for their investors or employees, as well as supplementary insurance beyond the basic guarantee for employees, shall not be deducted.

② Company D has rich party activities. On a sunny spring day, employees were organized to study in the former site of Gutian Conference, and ordinary invoices and train tickets issued by travel agencies were obtained, which were included in the pre-tax deduction expenses, resulting in underpayment of corporate income tax.

Policy gas station:

According to Article 10 of the Enterprise Income Tax Law of People's Republic of China (PRC), when calculating the taxable income, other expenses unrelated to the income obtained shall not be deducted. The expenses for Party and Youth League activities reimbursed by Company D belong to other expenses unrelated to income and shall not be deducted before enterprise income tax.

Tax-related risk 4: the transfer of goods rights did not confirm the income in time.

Company E is a small supermarket under F Hotel, with independent legal personality. Due to the adjustment of the company's strategic layout, Company E actually stopped its retail business and its employees were dismissed. The overstocked goods are managed and sold by F Hotel. In May, 20 1X, the management right and property right of the inventory goods were transferred to Hotel D by the resolution of the general manager meeting of Hotel F, but the money was not collected and the income was not confirmed. As of May, 20 1X, the duty-free amount of inventory goods was 2487320.3 1 yuan, and the value-added tax should be refunded 2487320.31*17% = 422844.45 yuan.

Policy gas station:

According to the third paragraph of Article 38 of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value-added Tax (Order of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) [2008] No.50) and Article 6 of the Provisional Regulations of People's Republic of China (PRC) on Value-added Tax (Order of the State Council, People's Republic of China [2008] No.538), it is agreed in a written contract to sell goods on credit and by installment, and the sales amount refers to the total price and extra expenses charged to the buyer by taxpayers for selling goods or taxable services.

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