Some taxpayers use this accounting subject to conceal income or falsely report costs. Some of these problems are caused by differences in accounting and tax policies, and some are deliberately caused by taxpayers. For example, the "accounts payable" method for many years is becoming a means for some taxpayers to evade their tax obligations. Although Article 22 of the Regulations for the Implementation of the Law stipulates that other income mentioned in Item (9) of Article 6 of the Enterprise Income Tax Law includes accounts payable that cannot be paid ... However, most taxpayers and creditors who have been "accounts payable" for many years are cross-regional affiliated enterprises, and some taxpayers take advantage of the long time and difficulty in obtaining evidence across regions to hang accounts payable for a long time. However, the concept of "really unable to pay" without constitutive requirements has brought great difficulties to inspectors in judging whether accounts payable should be taxed and how to obtain evidence.

"Accounts payable" is a commonly used subject in enterprise accounting, which usually refers to the money that an enterprise should pay to its suppliers because of its daily business activities such as purchasing materials, commodities or receiving services. "Accounts payable" should generally be recognized when the main risks and rewards related to the ownership of purchased materials have been transferred or the purchased services have been accepted. "Accounts payable" are generally paid in a short period of time.

2. Value-added tax risk implied by current account loss

(1) Income enters "other payables" and conceals income;

Transfer the money received to other payables, then make a loan contract, stipulate to pay the loan interest, and withhold the income from the tax bureau to make the off-balance sheet income reasonable.

(2) Related parties borrow funds for free.

Enterprises lend bank loans to others for free, which is essentially an industry that transfers the benefits obtained by enterprises to others. Therefore, the tax authorities have the right to verify their loan income according to the bank's loan interest rate for the same period. After the comprehensive reform of the camp, the lending of funds between affiliated enterprises should be regarded as providing loan services and collecting value-added tax; The interest income of deemed loans shall be determined according to the lender's similar loan interest rate; if there is no similar loan, it shall be determined according to the similar loan interest rate of financial enterprises in the same period; If a written contract is not signed or the date of payment is not determined in the written contract, it shall be the date when the transfer of reading materials and intangible assets is completed or the ownership of real estate is changed.

3. Enterprise income tax risks implied by current account losses

(1) Whether to conceal income;

Hidden risk of long-term accounts received in advance: the payment has been received, even if no invoice has been issued, as long as the products or commodities have been issued, the income should be recognized.

Income Tax Law Article 8 Reasonable expenses related to income actually incurred by an enterprise, including costs, expenses, taxes, losses and other expenses, are allowed to be deducted when calculating taxable income.

Article 27 of the Implementing Regulations The relevant expenditures mentioned in Article 8 of the Enterprise Income Tax Law refer to expenditures directly related to income.

The reasonable expenditure mentioned in Article 8 of the Enterprise Income Tax Law refers to the necessary and normal expenditure that conforms to the routine of production and business activities and should be included in the current profit and loss or the cost of related assets.

(2) the arrears are not paid for a long time.

4. Personal income tax risks implied by current account losses

For example, if a shareholder borrows money from an enterprise and fails to pay it back for more than one year, he will pay personal income tax at a reduced rate of 20% according to the income from "dividends and bonuses".

5. Thoughts on dealing with current account losses

(1) List current accounts and analyze how each account is formed;

(2) Legal and reasonable treatment.

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