I. Employees' salaries and bonuses
In order to help high-paying employees not pay or pay less personal income tax, some enterprises allow employees to deduct the total wages in the form of bill reimbursement. However, all kinds of bills submitted by employees include non-compliant bills, receipts and catering invoices. For non-compliant bills and receipts, the listed amount is not allowed to be deducted before enterprise income tax, while catering belongs to the business entertainment expenses of enterprises and is allowed to be deducted before enterprise income tax within a certain limit. Therefore, enterprises actually indirectly bear the personal income tax of some employees.
Second, the car-related expenses
In practice, it is common for enterprise investors to be reimbursed for test run expenses, such as automobile insurance premium, maintenance fee, repair fee, crossing bridge fee, fuel fee, etc. However, the financial personnel think that as long as the vehicle expenses are incurred for the enterprise business, they can be fully included in the enterprise account. However, because the ownership of the car does not belong to the enterprise, the insurance premium, maintenance fee and repair fee of the car itself should not be borne by the enterprise, so there is a great tax risk in the accounting treatment of investors' private car expenses.
Third, long-term personal loans.
Individual investors misappropriate enterprise funds for personal consumption in the name of borrowing money and fail to pay off debts for a long time. As early as 2005, State Taxation Administration of The People's Republic of China issued the Notice on Printing and Distributing the Measures for the Administration of Individual Income Tax, which made it clear that if individual investors borrowed more than 1 year from their investment enterprises and did not use it for the production and operation of the enterprises, their unpaid loans could be regarded as dividends distributed by enterprises to individual investors, and individual income tax should be levied according to the items of interest, dividends and dividends.
4. False capital contribution or registered capital flight
Simply put, the registered capital is false or the funds are returned or transferred shortly after registration. If it is found that the registered capital is not in place or registered capital flight during the annual inspection of industry and commerce, it may be required to make up for it, and a fine of 5- 12% of the withdrawal amount may be imposed, or shareholders may be investigated for formal responsibility.
Verb (abbreviation of verb) hidden income
The common practice of concealing income is to set up off-account or internal and external accounts. Sales revenue is not as good as external accounts into internal accounts, and funds are in extracorporeal circulation. Contrary to this phenomenon, because the income is not recorded or less recorded, the company has suffered losses all the year round or is on the verge of meager profit. However, the scale of the company's production and operation is getting bigger and bigger, the company's scale is expanding, and the book funds are insufficient, so it will continue to borrow from shareholders. Therefore, the performance of this kind of tax evasion is that the off-balance-sheet current accounts with shareholders are large and frequent.
Six, a large number of receipts or IOUs accounted for.
China implements the management system of "controlling tax by ticket", so the state has introduced the invoice management system. These systems stipulate that legal bills that do not meet the requirements of the state shall not be accounted for or deducted before tax. In practical work, it is sometimes difficult for an enterprise to obtain a formal invoice that meets the requirements, so it can only be accounted for with a white receipt. In this case, tax adjustment should be made according to regulations. However, some enterprises do not make tax adjustments according to the regulations, and there are tax risks.
Seven, the enterprise opened another deposit account in the bank and did not report to the tax bureau.
In order to conceal sales revenue, a few enterprises will open multiple deposit accounts to transfer funds. This phenomenon will be considered as tax evasion, and once it is discovered by the tax authorities, it will bear serious criminal responsibility.