Case introduction
In 20 17, the Inspection Bureau of Tongzhou District State Taxation Bureau of Beijing issued the Decision on Tax Administrative Punishment to Beijing Chuangsifang Electronics Co., Ltd. (No.47 [2017]), the main contents of which are as follows:
Tongzhou State Taxation Inspection Bureau inspected the personal accounts opened by Li Yuanbing, the actual controller and legal representative of the company, in ICBC and Industrial Bank, and found that the above two accounts were used to collect the purchase money remitted by customers.
During the period of 20 13-20 15 years, the collected amount is 4 yuan197,447.08 yuan (excluding tax, it is 3,587,56 yuan1.6 yuan). 229.53 yuan has been confirmed as income tax declaration in the period of 20 13-20 14, and the remaining 2,2 19,332.08 yuan should have been declared in the year of 20 13, but not declared, and the value-added tax should be recovered by 377,200 yuan. In 20 13, the company's declared but undeclared income is 2,2 19,332.08 yuan, and the confirmed cost is1813,269.08 yuan. The taxable income of that year should be increased by 406,063 yuan, and 20/kloc should be recovered.
Penalty decision: The company will be fined 0.5 times for underpayment of value-added tax of 377,286.46 yuan and enterprise income tax of10/5.75 yuan respectively, totaling 239,401.1/kloc-.
The above cases tell us a truth:
Business owners should stop thinking that personal accounts are the safest and can hide the company's income to avoid the taxes that the company should pay. Tax inspection, not only to check the company's account, but also to check the personal account of the company's legal representative or actual controller or principal!
Big data comparison analysis
When Jinsan goes online, the tax bureau wants to check whether there is any abnormality in the operation of the enterprise, and whether the invoice data and tax return data are true or not. All of them are compared and analyzed by big data. Once an abnormality is found, Jinsan system will automatically give an early warning, without waiting for others to report it. The tax bureau will naturally know that there is tax evasion in a certain enterprise. Then, where do you want to escape? !
China will check all bank accounts.
With the implementation of CRS, the * * * declaration standard will be implemented soon, and China will exchange tax-related information for the first time in September 20 18.
To put it simply, if you are still a China passport holder or a foreigner living in China for a long time, your overseas financial assets will be transparent to the China State Taxation Bureau! China State Taxation Bureau will master the overseas assets income of its nationals through information exchange with other CRS member countries. If you want to avoid tax by transferring overseas funds again, thinking that China tax can't be known, then you are all wet. If you don't pay taxes, you will be in a big mess.
"Five Certificates in One" to Realize Information Sharing
The interface of taxation, industry and commerce and social security can be merged at any time, and the unit whose salary income declared by individual tax does not match the social security and annuity payment base is one of the targets of tax doubt inspection focused on by local tax. There is no room for making a few false salaries, and how much personal income tax and social security can escape!
Special reminder
Warn all business executives: don't use personal bank accounts to hide the company's income and pay less taxes!
Otherwise, once it is investigated, it is a trivial matter to pay back the tax, and a large number of late fees and tax administrative fines will be paid. If it constitutes a crime, it will bear criminal responsibility, and take care of it!
These six inspection methods must be mastered.
1, abnormal input and output indicators
Especially for many manufacturing enterprises, the energy consumption ratio and input-output ratio tax have a general industry scope with the help of the golden tax three-phase big data.
If your enterprise is far below the level of the same industry, for example, it will be subject to tax early warning inspection.
2. Abnormal tax burden
This applies to both trade and manufacturing industries. Especially in commerce and trade, the general profit point and gross profit level of this industry will basically not change greatly. Do you think you can explain it if you change greatly or are obviously lower than your peers?
The production cost of manufacturing industry is extremely high, and the cost index fluctuates sharply, the tax burden is low, and the suspicion of concealing sales income is great. The tax will definitely investigate and arrange it!
3. There are anomalies in the business ledger and financial data.
If the tax authorities find that enterprises are likely to hide their income, the possibility of surprise inspection is very high. At this time, the tax is likely to enter the production workshop to investigate the production data, the warehouse to retrieve the receiving and storing data, and so on. If these are all checked, do you think it can still be hidden?
4. Check personal accounts.
Hidden accounts are nothing more than collecting money through private accounts such as bosses or finance, and it is a necessary means to collect personal bank running water for inspection.
In particular, it is suggested here, especially for large-scale running projects between private accounts and customers and suppliers. Out of personal accounts in the name of "payment for goods", and the recipients of these funds are all personal accounts. These situations will be the focus of tax investigation.
5. Interview different people
In fact, finance and boss are not the objects that tax authorities want to talk about, because these two types of people are too cunning. To investigate tax evasion in an enterprise, interview toll collectors, warehouse keepers, sales and purchasing, and their confessions are more important than these.
6. Other receivables, other payables and prepayments are abnormal.
Usually, the financial statement data provided by the company to the tax bureau comes in handy. If other receivables, other payables and prepayments are abnormal, the tax bureau will infer that there may be a problem of hanging the income on the current account. At this time, these current accounts of the company will be included in the investigation scope, and the income will not be taxed. Isn't it in these subjects?
Where else to put it, so as long as you want to check the tax, you don't run away!
It is not advisable to hide income for a long time if taxes are severely punished on the road. Paper can't wrap fire, and you can't stop it if you want to check it!
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