According to Announcement No.20 20 10/0 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), enterprises can make up their losses before paying income tax.
If the auditee fails to cooperate with the internal audit work, refuses to audit or provide information, provides false information, refuses to implement the audit conclusion or retaliates against the internal auditors, the principal responsible person or authority of the auditee shall promptly deal with it; If the case constitutes a crime, it shall be handed over to judicial organs for criminal responsibility.
Two, the tax authorities will check the situation of enterprises to make up for the losses in previous years and increase the taxable income as follows.
According to the provisions of Article 5 of the Enterprise Income Tax Law of People's Republic of China (PRC) (hereinafter referred to as the Enterprise Income Tax Law), the taxable income increased by the tax authorities when checking the tax payment of enterprises in previous years is allowed to make up for the losses incurred by enterprises in previous years, which belongs to the provisions of the Enterprise Income Tax Law.
If there is still a balance after making up the losses, the enterprise income tax shall be calculated and paid in accordance with the provisions of the enterprise income tax law. The increased taxable income shall be dealt with or punished according to the relevant provisions of the Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection according to its circumstances.
Extended data:
It is illegal to use fake invoices.
In the method of identifying false invoices, we should also pay attention to strengthening the inspection and audit of invoices from the following angles and work arrangements according to the actual situation and preliminary judgment.
The first is to check the physical object or contract.
According to the quantity in the invoice, check whether there are physical objects, including the name, specification, quantity, unit price, old and new degree, analyze according to the purchase quantity and actual needs, and judge the authenticity of the invoice. By checking the contract and related materials, the authenticity of the merchant can be judged, so as to determine the authenticity of the invoice.
The second is to investigate large expenditures.
The contents of the invoice involve expenses such as catering, conference, consultation, goods, equipment and maintenance. Especially for the phenomenon that the invoice of the same company is used many times and the amount is large, it is necessary to contact the banking, industry and commerce and taxation departments to check whether the company is in industrial and commercial registration and whether the funds have been invested in the billing unit, and verify the authenticity of the invoice by means of seminars and visits.
The third is to analyze the relationship between bill seal and the place where economic activities take place.
Whether the reimbursement bill is related to the products operated by the stamping unit, whether the purchased goods are filled in according to the nature and content of the bill layout, and whether the scope of use of the bill and the goods sold conflict with the business items, so as to identify the authenticity of the invoice.
Fourth, it takes a quarter or more than half a year to conduct a general survey, detailed investigation, sequential investigation and backward investigation of invoice reimbursement.
Once the above-mentioned invoice doubts are found, including incomplete invoice elements, intentionally blurring invoice contents and seals, different invoice codes, repeated serial numbers, inverted numbers, jumping numbers, and different receiving or paying units, they should contact the tax authorities, and instruct the handling personnel to make up the formal invoices or trace the deep-seated problems of not making up the tickets after obtaining the false invoice appraisal conclusion.
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