(A) false capital contribution and registered capital flight
The manifestations are: the registered capital is false or the funds are returned or transferred shortly after registration.
When many companies are registered, there are risks, the so-called "original sin" of capital. Christianity says that people have original sin when they fall to the ground. The phenomenon of false company registration was common in the past, and now it also happens from time to time. In the early years, the phenomenon of false capital verification by accounting firms was very common. Now, with the strengthening of regulatory measures, the phenomenon of false registration with false capital verification reports has decreased, and most of them are replaced by intermediary companies, and then withdrawn after capital verification. Sometimes, it may be that they really contribute their own capital, but soon after registering the company, they will withdraw the registered capital and use it for other purposes, and financially, they will form a long-term receivable that cannot be handled. This phenomenon is very common in many enterprises, and many bosses may scoff at it: "What's the big deal? Many of my friends' companies have such problems and nothing has happened." For such a problem, we must find out what kind of punishment we may be subject to. In light of the fact that the registered capital is not in place or registered capital flight is found during the annual inspection by the Industrial and Commercial Bureau, it will be supplemented according to the requirements of the Industrial and Commercial Registration Regulations, and a fine of 5- 12% will be imposed; What's more, there is a crime of registered capital flight in the Criminal Law. Once an enterprise and other market entities have an economic dispute or cause great social harm, it is possible to investigate the criminal responsibility of shareholders. The "Qiongminyuan" and "Yinguangsha" incidents in those years were typical cases in this regard.
(B) Income tax risk
1, hidden income is not accounted for.
The common practice of hiding income is to set up off-balance-sheet accounts or internal and external accounts. Sales revenue does not enter the external account into the internal account, and funds are circulated outside the body. Contrary to this phenomenon, the company has suffered losses all the year round or is on the verge of meager profit because the income is not recorded or recorded less. However, the scale of the company's production and operation is getting bigger and bigger, and the company's scale is expanding, and the book funds are insufficient, so there will be continuous borrowing from shareholders. Therefore, the manifestation of this tax evasion is that the current accounts with shareholders on the off-balance sheet are large and frequent.
2. Income is linked for a long time without tax declaration.
After receiving the sales money, it is not recorded as income, but linked, included in accounts payable or other accounts payable, and no tax declaration is made. This method of tax evasion is mostly used when customers don't need invoices from enterprises. The manifestation of this kind of tax evasion is that the payable amount cannot be paid for a long time and does not need to be paid.
3. The income is not confirmed according to the contract, and the income is confirmed by invoicing when collecting money.
According to the principles and spirit stipulated in the Enterprise Income Tax Law of the People's Republic of China and the Regulations for the Implementation of the Enterprise Income Tax Law of the People's Republic of China, in 2008, State Taxation Administration of The People's Republic of China issued the Notice on Several Issues Concerning the Recognition of Enterprise Income Tax (Guo Shui Han [2008] No.875), which made clear the time for enterprises to recognize the income from selling products and providing labor services. Unless otherwise stipulated in the enterprise income tax law and the implementing regulations, the confirmation of enterprise sales income must follow the accrual basis principle and the principle that substance is more important than form. However, some enterprises do not confirm income according to the regulations, and postpone the confirmation of income to delay the tax declaration. For example:
Risk analysis case 2: Failure to confirm income according to the provisions of the tax law delays the tax payment time.
A company signed a contract with a customer to sell1000000 goods to customers. The customer has taken the goods away, and the company gives the customer a three-month account period, and the tax will not be paid until the invoice is issued to the customer after three months.
In this case, when does the tax obligation need to be declared? Is it the month when the contract is signed or when the payment is received after 3 months? According to the relevant provisions of the tax law, the income should be recognized in the month when the customer picks up the goods, even if the VAT invoice has not been issued. In reality, many enterprises, like this company, mostly issue invoices when collecting the payment, and confirm the income after issuing invoices. Delaying the tax revenue for three months in this way can reduce the pressure on the company's cash flow. According to the provisions of the tax law, this leads to the risk of paying taxes, late fees and fines, and even bears criminal responsibility. We can calculate an account and compare the advantages and disadvantages of doing so:
Assuming that the enterprise is a general taxpayer, the contract sales amount is100000 yuan, and the input tax amount is140000 yuan. In addition, assuming that the annual interest rate and opportunity rate of return of funds are both 6% and the payable value-added tax is:100×17%-14 = 30,000 yuan, the advantages of doing so are as follows:
(1) obtained the interest of funds for 3 months.
Capital interest = 30,000× 6%12× 3 = 450 (yuan)
(2) obtained the opportunity income of delaying tax payment for 3 months.
Opportunity income =30000×6%÷ 12×3=450 (yuan)
The benefits add up to 900 yuan.
Assuming that tax evasion is discovered after half a year, the risks and disadvantages of delaying tax payment for three months are:
(1) pay taxes =0
(2) fine =30000 yuan (calculated by tax evasion 1 times)
③ Late payment fee = 30,000× 0.05 %× 90 =1350 (yuan)
Three * * * meter = 30000+1350 = 31350 (yuan). If it is not done well, there may be criminal responsibility.
Compared with the risks, the benefits are really not worth it. Many enterprises do not pay attention to this tax risk, not only the managers (or bosses) of enterprises, but also the financial personnel. Finance and taxation experts
If we pay a little attention to this, we can delay the tax payment time reasonably and legally without the risk of tax inspection. For example, according to the revised Detailed Rules for the Implementation of the Provisional Regulations on Value-added Tax, which was implemented on 1 month 1 day in 2009, according to the different sales settlement methods, the tax payment time is as follows:
(a) the sale of goods by direct payment, whether the goods are sent out or not, is the day when the sales money is received or the proof of claiming the sales money is obtained;
(two) the sale of goods by way of collection and acceptance and entrusted bank collection is the day when the goods are sent out and the collection procedures are completed;
(3) If the goods are sold on credit or by installment, it shall be the date of payment agreed in the written contract; if there is no written contract or the written contract does not stipulate the date of payment, it shall be the date of delivery of the goods;
(4) When goods are sold by way of advance payment, it is the day when the goods are dispatched, but the goods such as large machinery and equipment, ships and airplanes whose production period exceeds 12 months are produced and sold, it is the day when the advance payment or the payment date agreed in the written contract is received;
(5) Entrusting other taxpayers to sell goods on a consignment basis is the day when the consignment list of the consignment unit is received or all or part of the payment is received. If the consignment list and payment for goods are not received, it shall be the day when the consignment goods are delivered for 180 days;
Planning ideas:
Different settlement methods naturally lead to different tax payment times. Therefore, as long as the payment settlement method in the sales contract is slightly changed, the desired purpose can be achieved without risk.
4, extra-price income is not accounted for, private coffers are set up, and tax returns are not made.
Enterprises do not record extra-price income or sporadic income, such as the income from the sale of leftover bits and pieces, set up private coffers, and use cardiopulmonary bypass to hide income. This kind of situation exists in many enterprises, and realistically speaking, the more formal the management, the more likely it is to exist. If enterprises set up internal and external accounts, the less need and impulse they have to set up small treasury. Because out-of-price income and sporadic income account for a small proportion of operating income, this method is not easy to be found. State-owned enterprises and listed companies adopt this method more.
5. It is deemed that the sales behavior does not comply with the provisions of the tax law and evades paying taxes.
According to the tax law, many behaviors of enterprises should be regarded as sales, and some enterprises do not follow the policy. Items that should be regarded as sales are not regarded as sales, and no tax adjustment is made. Most of this happens because financial personnel do not understand tax laws and policies, and a small number understand policies but deliberately violate them.
Because the tax policies of different taxes often come from different departments and offices in State Taxation Administration of The People's Republic of China, there is no coordination between them, so there are often inconsistencies and even contradictions between different tax policies. For example, in order to promote sales, enterprises often introduce the "buy one get one free" policy. According to the third paragraph of the Notice of State Taxation Administration of The People's Republic of China on Several Issues Concerning the Confirmation of Enterprise Income Tax (Guo Shui Han [2008] No.875), if an enterprise sells its own goods by buying one and getting one free, it is not a donation in terms of income tax, and the total sales amount should be shared according to the proportion of the fair value of each commodity. However, in accordance with the detailed rules for the implementation of the Provisional Regulations on Value-added Tax, it must be regarded as sales to pay value-added tax. However, many enterprises do not regard sales as taxes, which leads to tax risks.
For another example, according to the Notice on Handling Income Tax on Disposal of Assets by Enterprises (No.828 [2008] of the State Administration of Taxation), an enterprise transfers assets between its head office and its branches, except for transferring the assets abroad, because the ownership of the assets has not changed in form and substance, it can be regarded as internal disposal assets, not as sales confirmation income, and the tax basis of related assets is calculated continuously. However, according to Article 4 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 of State Taxation Administration of The People's Republic of China of the Ministry of Finance), taxpayers with more than two institutions and unified accounting transfer goods from one institution to other institutions for sale, unless the relevant institutions are located in the same county (city), they shall be regarded as selling goods.
Appendix:
Article 25 of the Regulations for the Implementation of the Enterprise Income Tax Law of the People's Republic of China (Order No.512 of the State Council of the People's Republic of China) stipulates that if an enterprise exchanges non-monetary assets and uses goods, property and services for donation, debt repayment, sponsorship, fund-raising, advertising, samples, employee welfare or profit distribution, it shall be regarded as selling goods and transferring them.
Article 4 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 of State Taxation Administration of The People's Republic of China of the Ministry of Finance), the following acts of units or individual industrial and commercial households shall be regarded as selling goods:
(1) consigning the goods to other units or individuals for consignment;
(2) sell goods on a commission basis;
(three) taxpayers with more than two institutions and unified accounting transfer goods from one institution to other institutions for sale, except that the relevant institutions are located in the same county (city);
(four) the use of self-produced or commissioned goods for non-VAT taxable items;
(5) Using the goods produced by itself or commissioned for processing for collective welfare or personal consumption;
(six) to provide the goods produced, processed or purchased as investment to other units or individual industrial and commercial households;
(7) Distributing the goods produced by itself, processed on commission or purchased to shareholders or investors;
(eight) the goods produced, commissioned or purchased are given to other units or individuals free of charge.
(C) Costs and expenses tax risk
The main forms of cost and expense tax risk are:
1, a large number of receipts or IOUs.
China implements the management system of "controlling tax by ticket", so the state has issued 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 compliant official invoice, so it can only be accounted for by 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.
From the above situation, we can also find that under the current social, market and legal environment, enterprises violate the law, and sometimes they are helpless. We are opposed to challenging the law, and we also hope that the government can formulate a more humane tax policy environment, but under the premise that the policy has not been changed, enterprises can only adapt to the policy and not violate it.
2, inflated head, inflated wages
It has been found that some enterprises will take this method of inflating the wages of personnel to evade taxes. This technique is "low-tech" and easy to be identified and investigated. With the continuous improvement of China's legal environment, such as the promulgation and implementation of the Labor Contract Law, it is necessary to pay social security for inflated heads. Therefore, tax evasion by this method is on the decline.
Risk analysis case: the trap in the "planning" of wage tax
I. Basic information of the case
In July 2009, an enterprise invited Shenzhen Wisdom Source Consulting Co., Ltd. to provide them with tax risk simulation inspection and tax consulting services. During the investigation, we found that the payroll of the company showed that all employees were paid 2000 yuan. Is this normal?
Second, the problem and risk analysis
First, this is a high-tech enterprise, and the salary of employees should be much higher than 2000 yuan; On the other hand, 2,000 yuan is the threshold for personal income tax, and 2,000 yuan is just not subject to personal income tax; Third, the number of employees on the payroll does not match the actual situation. The actual number of employees is about 100, while the payroll is about 150, with an inflated head count of 50. Through interviews and review of other materials, we know that the employees of this company earn a high income, even ordinary clerks earn 3,000 yuan a month, most employees earn 6,000 yuan-10000 yuan a month, and a few high-income employees earn 30,000 yuan a month, and the amount of personal income tax to be paid is not small. In order to help employees pay less personal income tax, the company has made "planning arrangements" for the personal income tax of wages and salaries. They sought outside help and found a local tax agency. The tax consultant of this tax agency worked with the financial director of the enterprise to work out a personal income tax planning scheme for employee compensation. The main points are as follows: first, the number of people is inflated. One person's salary is paid by two or three people, and the salary is reduced; Second, a person's salary is paid by multiple affiliated enterprises. Third, the bonus requires employees to find invoices for reimbursement; Fourth, part of the salary is paid through the small treasury and is not reflected in the external account. Fifth, a small number of company executives' salaries are paid through overseas companies. In this way, all employees of the company will not pay any personal income tax.
This so-called "planning scheme" about personal income tax on employees' wages and salaries has a good effect, which can greatly reduce individual taxes, but it violates the basic principle of "legality" of tax planning and becomes a typical tax evasion case, laying a time bomb for enterprises. I just don't know when it will explode.
3, false invoicing to increase costs or adjust the cost during the tax period at will.
It is a common phenomenon in enterprises to falsely invoice to increase the input deduction of value-added tax or increase the pre-tax deduction of enterprise income tax. In addition, according to the accounting standards for business enterprises, the carry-over of costs should follow the "matching principle" and should not be advanced or delayed. In reality, in order to evade taxes, some enterprises deliberately violate the above principles and arbitrarily adjust or carry forward costs and expenses in advance. For example, it is also common to change the inventory valuation method, expensize the expenses that should be capitalized, and change the cost allocation method at will.
On the surface, this so-called "planning scheme" looks simple and effective. But in fact, this is not a real tax planning, which is a typical tax evasion in the name of planning. Such a "planning" scheme has laid a potential time bomb for enterprises to evade taxes, which will bring enterprises and bosses into the "sewer" from time to time.
The problem is that in order to pay less taxes, similar tax arrangements are common in many enterprises. Falsely issuing Jian 'an invoices is also the most commonly used means for real estate enterprises to reduce tax burden. So, what kind of risks will there be? Our analysis is as follows:
① After falsely issuing Jian 'an invoice, the cost of Jian 'an will be falsely high.
The sales of the project is about 650 million yuan, and the original total cost of Jian 'an is about 380 million yuan. When 1 100 million yuan is added, it will reach 480 million yuan. The government will have a project quota for the cost of construction and installation. For example, the Administrative Measures for Land Value-added Tax Liquidation in Beijing issued by Beijing Local Taxation Bureau in May 2007 (note: this is the first crab eater in China, and it is the first detailed rules for land value-added tax liquidation in China after the issuance of the land value-added tax liquidation document in Caishui (2006) 187), which stipulates that in Beijing, there are four items: preliminary engineering expenses, building installation expenses, supporting facilities expenses and indirect development expenses. 2,263 yuan per square meter for high-rise buildings. If it exceeds the specified amount, the tax authorities will not recognize it unless there are special reasons. Then, all of a sudden, the false issuance of 1 100 million yuan of Jian' an invoices will inevitably increase the cost of Jian' an in vain. How can we explain it to the tax authorities? Can you find a suitable reason for the tax bureau to agree? If the increase is not much, it can be explained that the probability of passing such a large amount of money is probably zero, because if the Inland Revenue Department "helps too much" in this matter, there is also the risk of "losing its jobs".
② Risk of capital return
The actual building installation cost is 380 million yuan, and the invoice is 480 million yuan. How to deal with the capital flow? Do you want to pay for the false 1 100 million yuan? If 1 100 million yuan is kept in suspense for a long time, it is easy to arouse the suspicion of the tax authorities, and the unpaid cost cannot be entered according to the regulations. If the transfer is made, how will 1 100 million yuan be returned? Will the other party have credit risk? Will you cheat?
③ Risk of accounting treatment of return funds.
We assume that the builder's credit is good, and it doesn't matter if the capital flows back. The other party will re-call the company with 1 100 million yuan. How can such a large sum of money be credited? Into the internal account or into the external account? If you enter the account through the bank, there will be entry risk in the account, and you can only hang the "current account" for a long time, and you can't delete it. If it is recorded in cash, it can be included in the "small vault", but such a large amount of cash can only be withdrawn several times, and it is not a "small vault" after putting such a sum of money in the "small vault", and the management of this "small vault" will be very difficult and risky.
(4) the risk of the other party's accounting treatment
Emplacement thinking, if considered from the perspective of builders, builders will also face great difficulties in accounting treatment. How to deal with the false amount of 1 100 million yuan? The income of 200 million yuan has become the income of 300 million yuan. How to deal with it if we have to pay more corporate income tax? /kloc-how to withdraw the cash of 0/100 million yuan? In order to cope with this dilemma, the builder can only take irregular measures to deal with it, such as getting a fake invoice to pay the bill himself or making a false list of people, and adding manpower to solve it. This will amplify the tax inspection risk of construction companies. Once the construction company has an accident, the tax authorities will follow the lead and drag the development enterprise out. In reality, similar cases of tax inspection due to the appearance of upstream and downstream are not uncommon.
Third, the analysis of the difference between tax evasion and planning
Compared with the scheme we provide, because it belongs to the category of reasonable and legal tax planning, the procedures will be complicated, and the time cost, labor cost and capital cost will occur, and the tax saving will be lower than that of direct tax evasion, but the nature and operation platform of the two are completely different. The practice of tax evasion will leave tax inspection risks and hidden dangers for enterprises in the future. Although the planned scheme is troublesome to operate, it is legal. In the future, your shareholders, legal persons and financial officers will sleep soundly. Even if the tax bureau finds that the transaction amount is large and thinks it is unreasonable, it only belongs to the category of "transfer pricing of related party transactions is unreasonable and special tax adjustment is needed", which cannot be characterized as tax evasion and has no legal risk. This is the essential difference between the two.
(D) Risk of tax analysis of accounting statements
The business activities of an enterprise will be reflected by the accounting information in the financial report. If the enterprise has tax evasion, it will also be reflected through this information. No matter how strong the accounting level of an enterprise is, and how high the level of making false accounts is, it is very difficult for an enterprise not to be discovered. After all, a fake is a fake, and a fake can never be true. Because accounting statements don't lie. But some bosses don't believe in evil, always thinking that the people I invited are of high level and the tax bureau can't catch them. Through the analysis of the accounting statements provided by enterprises, the forms of tax analysis risks of accounting statements are:
1, on the balance sheet, the performance is: inventory, accounts receivable, other accounts receivable, accounts payable, other accounts payable, capital reserve and other accounting subjects can not stand scrutiny; The accounting treatment is chaotic and the accounts are inconsistent;
2. The performance in the income statement is that the cost and income are not matched, and the profit structure is unreasonable;
3, the indicators, high and low, or like a roller coaster, or full of loopholes.
Specifically, false accounts usually leave clues in the following aspects:
① When the financial indicators are compared horizontally with the average level of the same industry, they will be too high or too low.
(2) If the indexes of enterprises are compared vertically with those of previous years, there will be a phenomenon of ups and downs, just like riding a roller coaster.
③ The profit rate and tax rate of enterprises are at a low level for a long time.
In reality, some enterprises have made losses for several years in a row, but the problem is that the scale of the company is getting bigger and bigger, so where does the money come from? Shareholders of the company lend money to the company in their own names for working capital. Is it normal in the long run? Some bosses are a little smarter and don't make a loss, so they make hundreds of dollars a year, which symbolizes the tax of tens of dollars for sexual intercourse. However, if there is a continuous low profit, the profit rate will be significantly lower than the average level of the same industry, and the tax rate will also be significantly lower than the average level of the same industry. At present, tax authorities in all parts of China have an unwritten rule that they will have a lowest tax rate internally. For example, in Shenzhen, the value-added tax rate of industrial enterprises stipulated by the tax authorities is not less than 1.5%, and the value-added tax rate of commercial enterprises is not less than 8‰. Some people say that it is easy to know these values. According to this standard, it is just a little higher than the minimum standard stipulated by it, and the tax bureau will not come to trouble. Note that the above is the minimum value, and different industry standards are different. Can you just be slightly above the minimum standard?
(4) The accounts do not match the facts. Cash and bank deposits are generally easy to control for enterprises, and it is not difficult to achieve the consistency between accounts and facts. Unreal financial behavior is difficult to achieve the consistency of inventory accounts and facts, and generally can not stand the inventory. Either the account is greater than the reality, or the reality is greater than the account. This phenomenon is very common in reality. For example, I purchased 100 pens at one time and sold them all, but 80 of them were officially invoiced, and 20 were not invoiced, so the enterprise entered the small treasury. Then this will result in zero inventory in the warehouse, but there are still 20 pens in stock on the books. This leads to the phenomenon that the accounts are larger than the real ones. If you do this frequently, it will snowball, and the discrepancy between accounts and facts will become more and more serious. In the end, this may happen. There is a pile of inventory on the books, with millions and tens of millions of dollars, but it is long gone in the warehouse. It is also common that the actual amount is larger than the account. For example, in order to control the cost, an enterprise purchases from a smaller supplier, and it cannot issue a compliant invoice, so the purchased goods cannot be accounted for. And there are physical objects in the warehouse, which will cause the phenomenon that the reality is greater than the account. Inconsistency of inventory accounts is the most difficult problem for enterprises to deal with and explain to the tax bureau.
Extended reading: How to buy insurance, which is good, and teach you how to avoid these "pits" of insurance.