1. Why is the company being investigated?
First of all, the inland revenue department does not check who it wants. There are strict legal procedures for tax inspection. There are four sources of tax inspection objects:
1, "Spot check"
The name of each of our enterprises has a "database" in the tax inspection system. When there is a tax inspection task, it will be extracted from the database in the form of lottery and lottery. Therefore, no matter how honest and disciplined your company is, you may be drawn.
2. "Being reported"
At present, it can be seen from the cases in which the corresponding enterprises in China Referee Network were investigated that a large number of cases came from "being reported".
3. "Analyzing"
When the tax bureau system analyzes the tax-related data of enterprises, it will come to the judgment that enterprises are operating abnormally, and such enterprises will also be put into the "abnormal enterprise database" of tax inspection. In this database, the probability of you being audited is very high.
4. "being associated"
That is, it is related to the tax inspection conducted by other administrative organs in the form of transfer or assignment. Or the company you do business with is found to have financial problems such as tax evasion, and your company will also be subject to tax inspection.
2. How long will it take the company to audit the accounts?
In the practice of tax inspection, when the tax authorities conduct tax inspection on enterprises, the initial inspection period is usually set within 3 years, but the inspection period will be extended according to the specific circumstances. Generally speaking, there are three situations: 3 years, 5 years and indefinite:
According to the provisions of the Tax Administration Law, if your company fails to pay or underpays the tax due to miscalculation or undeclared, the tax authorities can recover the tax and late fees within three years, which can be extended to five years under special circumstances.
If it is the responsibility of the tax authorities, you can only be required to pay the tax owed within three years, and you can't add late fees.
If you are involved in tax evasion, tax refusal or tax fraud, the tax authorities can recover the tax indefinitely.
3. What is tax audit?
So what is the tax audit looking for? Mainly concentrated in the following five aspects:
Look at the company's income
If an enterprise underestimates or conceals part of its sales revenue, the third phase of Golden Tax or the upcoming fourth phase of Golden Tax will-
1, compare whether your profit is negative through cost;
2. Compare the invoice you issued, the payment received and the goods sold;
3. Through big data, query the relevant account book data of the downstream enterprises you trade with, and compare whether there is any abnormality;
4. By comparing the income of the same industry, check whether there is any abnormality.
"View" the cost of the enterprise
Be careful when enterprises have the following behaviors-
1. Expected warehousing when purchasing raw materials or commodities for a long time;
2. When purchasing raw materials or commodities, you don't ask for invoices in order to lower the price;
3. The expenses have been accrued, and there is no expense invoice.
4. Travel expenses, refueling fees, conference fees and other expenses are abnormal.
"Check" enterprise inventory
In the Golden Tax Phase III and the upcoming Golden Tax Phase IV, the inventory of enterprises will be further transparent. How many goods the enterprise bought, how many goods it sold and how many goods are left may be clearer than yourself. If the inventory accounts do not match, the enterprise must pay attention to it and find out the reasons in time.
Here, enterprises are reminded to do a good job in inventory management, do a good job in inventory statistics, take stock of inventory regularly, and do a good job in the analysis table of account-to-fact differences, so as to avoid the discrepancy between inventory accounts and facts as much as possible.
"Supervision" of Corporate Bank Accounts
Ministry of Banking, Industry and Information Technology, State Taxation Administration of The People's Republic of China, State Administration of Market Supervision, etc. It has been incorporated into the enterprise information networking verification system, and the information sharing and verification channels have been implemented.
Tax bureaus, banks and other institutions can verify the tax information of enterprises and the operating conditions of taxpayers through this system.
Please be careful if the following abnormal conditions occur in the enterprise-
1. The newly-increased accounts receivable in the current period account for more than 80% of the income, and the accounts receivable are negative for a long time;
2. The new accounts payable in the current period is greater than 80% of the income;
3. The advance receipts decrease but are not included in the income, and the advance receipts account for more than 20% of the sales income;
4. Other receivables increased in this period accounted for more than 80% of sales revenue.
Calculate the tax payable of the enterprise
1, the value-added tax income is greater than the enterprise income tax income for a long time;
2. Abnormal tax rate;
Note that enterprises are very likely to be investigated and dealt with in the following situations.
(1) Compared with other companies in the same industry, the corporate tax burden changes abnormally, too high or too low.
(2) The tax rate is too different from the invoice issued by the enterprise and the expenditure invoice obtained.
(3) The change rate of enterprise input is much greater than that of output tax.
(4) In the case of little change in energy consumption such as water and electricity, the tax rate difference is too large.
3. Most employees of the enterprise have been below the tax threshold for a long time;
4. The salary in the employee's tax return is inconsistent with the salary declared by the enterprise.
These will become the focus of the tax bureau.
4. When is the tax audit usually conducted?
The tax inspection of the tax bureau is generally from May to 65438+February every year, and the date is not fixed. Of course, if something goes wrong through the system, then the tax inspection team may also come to check.
In the following three cases, the tax authorities may conduct inspection at any time:
1. The invoice management system found that the invoice consumption of a company increased obviously.
2. Compared with last month, the change rate of tax burden exceeded plus or minus 30%.
3. When accounts received in advance account for more than 20% of sales revenue, etc.
In fact, many tax risks of the company are rooted in unprofessionalism. The complicated tax system and changeable tax policies often make many newcomers look at a loss. As a result, many tax problems quietly breed and grow wildly until they lead to irreparable consequences.
Bosses must pay attention to the legal and compliant operation of the company in the process of operation, and can ask professionals for help when necessary.