We should know that although it is convenient for personal WeChat and Alipay accounts to receive and pay, this "convenience" is not so simple for enterprises, because from the tax level, corporate capital transactions must ensure authenticity and "third-rate consistency", and it is difficult to accurately reflect these through personal WeChat and Alipay accounts, which makes enterprises face great tax risks.
Recently, there was an enterprise case that was subject to tax inspection due to personal WeChat and Alipay collection. ......
Recently, an information technology company in Hangzhou received a tax penalty document sent by the Inspection Bureau of Hangzhou Taxation Bureau. The document shows that the tax bureau conducted a tax-related inspection on the company's tax-related situation in 20 18 years, and found that the company's income was obtained through the personal account of the legal representative and the personal Alipay account of the financial personnel121kloc-0/601.
According to the Administrative Measures on Tax Collection of the People's Republic of China and the Provisional Regulations on Value-added Tax of the People's Republic of China, the value-added tax for this part of the off-balance-sheet income of the enterprise is 35,289.37 yuan. From the date of overdue tax payment to the date of actual payment, a late fee of 0.5% of the overdue tax will be added every day, and the value-added tax applied for reduction in 20 18 years will no longer be exempted.
From this case, it is not difficult to see that once the off-balance-sheet income obtained by enterprises through personal accounts of WeChat and Alipay is subject to tax inspection, it is not only necessary to pay back taxes, but also to add late fees, and even the preferential tax policies enjoyed in that year will be affected. Don't lose too much because of temporary convenience.
You may have doubts, can't you use WeChat and Alipay to transfer money or collect money in the process of business operation?
Generally speaking, it is best to collect and pay through Gong Hu in business operations. If you need to use WeChat or Alipay in some special business scenarios, you can also use it, but you should pay attention to filing and paying taxes on time. Although it is convenient for enterprises to transfer money through WeChat and Alipay, there will be many risks.
The first is the tax-related risk of VAT. Attention should be paid to timely declaration of taxable income. Because the collection records of WeChat and Alipay are easily confused with personal consumption records, there may be cases where some taxable income is not declared in time, such as forgetting to declare or missing to declare, which will lead to the risk of tax evasion.
The second is the tax-related risk of enterprise income tax. Enterprises conduct transactions through WeChat Alipay, and the three streams (capital flow, goods flow and invoice flow) are inconsistent, so there will be inconsistencies between the payee and the invoicer, which is likely to be suspected of falsely invoicing, or not paying through the corporate account, and it is easy to receive false invoices. If an enterprise pays its employees' salaries through WeChat Alipay instead of Gong Hu, it will be suspected of tax evasion, and it will be impossible to obtain payment vouchers without paying salaries through the bank, and the taxable income of enterprise income tax may also be increased.
The third is that shareholders bear unlimited joint and several liability. Over time, the transfer of WeChat and Alipay will lead to unclear public and private property. If the company has debt problems, shareholders will bear unlimited joint liability. Once it is verified that personal WeChat and Alipay accounts are used to conceal income, overdue payment, late payment fees and fines are on the one hand, and the person in charge of the enterprise with serious circumstances may also be held accountable accordingly.
At present, the supervision of the tax bureau is getting stronger and stronger! The method of trying to evade taxes through WeChat and Alipay is not feasible. Advise all bosses not to take chances and pay taxes honestly.