For enterprises, they need to file tax returns in accordance with regulations during their operations. Only under the conditions of legal and reasonable tax declaration can enterprises avoid the risks caused by tax audits. So, what are the common tax reporting violations and violations by companies? Next, this article will explain and introduce this to provide you with a reference for accounting and tax filing!

When companies file tax returns, these illegal behaviors need to be avoided!

1. Only declare the income from invoicing

In order to pay less tax, some companies do not declare and pay taxes for the income that is not invoiced. In order not to be reflected in the accounts, the accounts are often transferred without going through the public account. , thinking that this way the tax bureau will not be able to investigate, I can only say that this approach is too naive

With the implementation of information sharing by multiple departments, the tax will verify the authenticity of the declaration from third-party information sources (such as the water, electricity and energy consumption data provided, bank statements, government procurement data, etc.). Not only that, but also through comparison of the operating conditions of the same industry in the region and so on.

2. Costs can be increased or decreased at will

Some companies, in order to prevent being audited by the tax bureau, adjust costs at will (buy invoices or undercount invoices, etc.), so that their income Cost ratio, but everyone knows that this will take the initiative to deliver themselves to your door!

After all, low profits, flat sales, low gross profit or inverted revenue and cost are all the focus of the tax bureau’s inspection.

3. The deduction voucher (invoice) is not compliant

The company has a large number of white slips in its account; there are a large number of personal invoices; the company does not have a car but has a large number of gas tickets; travel expenses, Abnormal invoices for conference fees and other expenses; delayed invoices for estimated expenses; invoices for the boss’s personal consumption; other vouchers unrelated to production and operation, etc.

However, there are also some invoices starting with an individual that can be reimbursed! The specifics need to be looked at according to the actual situation, and need to be distinguished and treated specifically!

4. Pay less personal income tax

Personal income tax is also the focus of tax authorities’ inspections. With the continuous improvement of the personal tax declaration system, it is easy to impersonate your identity, fabricate false wages, etc. Being audited. If this situation exists in your company, you must pay more attention.

5. Inventory accounts are inconsistent

As mentioned before, with the launch of "Golden Four + Big Data", the company's purchase, sales and inventory have long been transparent. As long as the company If the invoice issued is abnormal, you will receive a call from the tax bureau immediately and even conduct an on-site inspection!

6. Abnormal declaration of small tax types

Many companies do not pay attention to small tax types, thinking that they are small and will not be supervised. This is a big mistake. Small tax types are also Will cause big risks. If you neglect to declare small taxes, it will also bring relevant penalties to the company!

7. Frequent transfers from public to private and from private to private

The central bank once issued a large-amount cash management pilot, which also sent a signal that evading taxes through private transfers is actually self-investment. Snare.

8. Not paying or underpaying social security

Nowadays, social security has been fully taxed. The policy stipulates that employers must pay social security for their employees. If an enterprise violates the regulations and fails to pay, the consequences can be imagined.

The above is an introduction to the illegal behaviors that companies need to pay attention to avoid when making tax returns.

For business operators and financial personnel, if they do not understand this, it is necessary to understand the content introduced in the article in detail!