The so-called "white note" refers to illegal vouchers, and the entry of "white note" mainly affects enterprise income tax. It is ok to enter "white note" in the account, but in the final settlement of enterprise income tax, it is enough to make tax adjustment, increase taxable income and collect enterprise income tax. If the taxable income of "IOUs" has not been adjusted, the tax authorities will find out after the annual final settlement (four months after the end of the year is the final settlement period): first, the taxable amount; Second, from the day after the final settlement and payment is completed to the date of paying back the tax, a late fee of 0.5% of the overdue tax will be added on a daily basis; Third, there should be a fine (the amount of fine depends on the seriousness of the case, etc.). )

The specific tax rate depends on the amount of tax payable by the enterprise. (The annual tax payable is less than 30,000, and the tax rate is18%; The annual tax payable is 30,000-65,438+10,000, and the tax rate is 27%; More than 65438+ million 33%).