Once the news that the tax authorities will strengthen tax inspection this year is spread by the media, most industries or enterprises listed as the targets of special inspection and special rectification will actively respond to the preparations in advance. However, there are still many enterprises that are afraid of tax authorities' door-to-door audit. Although they say that a straight foot is not afraid of a crooked shoe, the knowledge of tax law is too much and too complicated for laymen to understand and experts to remember. There are many differences between the accounting treatment methods of special enterprises and the tax treatment methods, and mistakes are inevitable. Therefore, after each inspection, there are always some financial directors or accountants who will inevitably be criticized by the company's directors and even deducted bonuses.
According to the principle, it is normal for tax authorities to check the tax payment situation in enterprises. In fact, there is nothing to be afraid of. If they find out, won't they pay taxes and impose fines? You can also learn a lot from it. However, many enterprises are worried about the poor hospitality to tax officials, and they are afraid that the inspectors will deliberately pick holes. Even if the enterprise makes an unconscious mistake, it should be said that it is subjective and intentional, giving a tax evasion and fabricating a false tax basis. Enterprises can't say for sure, because no one can prove that their fault was not intentional. Therefore, every time the tax authorities carry out special inspections, many enterprises are fearful for fear of poor hospitality, and they should accompany them carefully no matter how long the inspection time is and how busy the work is.
It is true that enterprises cannot avoid the normal inspection by tax authorities. Then, how should enterprises correctly deal with the inspection by tax authorities? How to avoid unnecessary tax punishment and tax burden? How to reduce unnecessary tax troubles and reduce tax costs and risks?
To deal with tax inspection correctly, we must first have a more comprehensive understanding of tax inspection in order to find or take measures to deal with it actively.
The so-called tax inspection refers to all the activities of the tax authorities to inspect and deal with taxpayers and withholding agents' performance of their tax obligations, withholding obligations and other tax law obligations in accordance with the relevant tax laws, administrative regulations, rules and financial accounting systems of the state. It is the sacred duty entrusted by law to tax inspection bureaus at all levels to investigate and deal with cases of tax evasion, tax evasion, tax fraud and tax refusal. Taxpayers have the obligation to accept tax inspection according to the law, and also have the right to refuse illegal tax inspection, and enjoy the right to state the decisions made by tax authorities, defend oneself; Enjoy the right to apply for administrative reconsideration, bring an administrative lawsuit and claim state compensation according to law.
As a unilateral law enforcement behavior of tax authorities, tax inspection will directly affect taxpayers and have certain legal consequences. Therefore, the tax inspection behavior is subject to the corresponding legal constraints or control. On the one hand, tax inspection behavior is based on the right of tax inspection. The scope and content of tax inspection must be specifically listed in the tax law. Taxpayers who conduct tax inspection beyond the prescribed scope of authority are illegal administrative acts, which are not legally binding and protected by law, and taxpayers have the right to refuse to accept the inspection. For example, when tax inspectors carry out inspections, they want to inspect the taxpayer's body or residence, and their behavior has exceeded the scope of authority stipulated in the tax law, and taxpayers have the right to refuse. On the other hand, the implementation of tax inspection must follow legal procedures and fulfill legal procedures, otherwise, it is also an illegal administrative act. For example, tax inspectors should show their tax inspection certificates when implementing tax inspection, otherwise, the inspected object has the right to refuse to accept inspection. Checking the deposit accounts of taxpayers and withholding agents shall be approved by the director of the tax bureau (sub-bureau) at or above the county level. Without approval, banks or other financial institutions have the right to refuse.
Under normal circumstances, before the implementation of tax inspection, the tax authorities will issue a Notice of Tax Inspection in advance with a Receipt of Tax Documents to notify the taxpayers under inspection. Then, enterprises should make full use of this period of time before tax inspection, and conduct a more comprehensive self-examination of the tax situation of enterprises in the previous year from the beginning of the year. If problems are found, they should be corrected in time to avoid unnecessary tax penalties and tax burdens.
How to conduct self-examination and self-correction because of the wide range of enterprises and the complicated calculation of multiple projects involving taxes? First of all, enterprises should compare various tax laws and regulations in detail and arrange the taxes involved in each business project one by one; Compare the tax rates of applicable tax laws and regulations, calculate the tax payable as accurately as possible, declare it on time according to the provisions of tax laws and regulations, and pay it in time. At the same time, financial personnel should study the tax laws and regulations hard, especially pay attention to the links that are easy to be omitted, such as stamp duty, light tax and heavy punishment, how to stipulate the depreciation period and amortization period in the tax laws and regulations, and so on; In case of special tax problems, it is best to communicate with the tax authorities in time to ensure that the tax laws and regulations are seriously implemented. Secondly, enterprises should carefully sort out tax-related information and consciously accept the inspection by tax authorities. The tax authorities' inspection of enterprises' tax payment is a normal law enforcement behavior and an excellent consulting opportunity without paying consulting fees. As the inspected unit, it is the obligation of the enterprise to actively support and cooperate with the inspection. Third, during the inspection, enterprises should fully realize that it is particularly important to do a good job in sorting, binding, marking and keeping accounting vouchers, accounting books, accounting statements and tax declaration materials, which are the main inspection contents of tax inspectors. Even when dealing with daily work, we should pay attention to the above work, which not only saves the inspection time, but also improves the inspection quality, and at the same time improves the ability of enterprise financial people to deal with tax business.
Taking the construction industry as an example, this paper discusses the contents of self-examination and self-correction of enterprises. As we all know, the taxable turnover of construction and installation enterprises includes project settlement price and other business income. The settlement price of the project should be accounted by the account of main business income, with the credit reflecting the price of the completed project charged to the construction unit, and the debit reflecting the project price transferred to the profit of this year at the end of the month. The construction enterprise calculates the tax payable based on the amount of the credit of main business income. When the tax is accrued, the subject of "main business tax and surcharges" is debited, and the items of "tax payable, business tax payable and tax payable" are credited. Therefore, the tax authorities generally find problems in the inspection of the construction industry through profit and loss accounts such as main business income, other business income, main business tax and surcharges, and current accounts such as accounts receivable and accounts received in advance. The focus of the inspection is whether the enterprise underreported the progress of the project and omitted the project; Whether the income of the project is transferred to the credit of the current account, and the expenditure is debited to the current account, and the balance after completion is left in the account for a long time, or directly carried forward to the "profit of this year".
Before accepting the inspection by the tax authorities, enterprises should conduct self-examination and self-correction from the following aspects: First, self-examination of main business income. Enterprises should check the subsidiary ledger of "main business income" and other income categories, business tax returns and original vouchers such as invoices, receipts and final accounts of projects in detail, and check whether the realized project settlement income is paid in full and on time; The second is the self-inspection of current accounts. Enterprises should carefully check whether the income of completed projects is hung on the accounts of "accounts received in advance" or "accounts receivable", instead of carrying forward the "main business income", underreporting the progress of the project or omitting the project; The third is the self-examination of the time of tax obligation. Enterprises should check whether the confirmation of tax obligations has been delayed in combination with the provisions of the tax law on the occurrence time of tax obligations. During self-inspection, they should check the subsidiary accounts such as "main business income", "accounts payable" and "accounts received in advance" with the construction and installation project contract to see if there is any problem of not confirming the realization time of income according to the price settlement method stipulated in the project contract and delaying the payment of taxes; The fourth is the self-inspection of construction projects without contracting materials. Whether the enterprise only takes the income of labor cost and management fee as the project price, and excludes the cost of materials consumed. Self-examination of such problems should focus on checking the "main business income" account; The fifth is to provide labor services in exchange for self-inspection of goods. If an enterprise provides services in exchange for goods, it should examine whether it fails to declare and pay taxes through normal "main business income"; The sixth is the self-inspection of extra-price expenses. If the enterprise collects extra-price expenses, it can check the settlement documents and relevant accounts for self-examination to see if there is a problem that the extra-price expenses collected directly offset the "financial expenses" account and are not included in the operating income. If there is, it will be corrected in time; Seventh, self-inspection of other business income. Other business income of the enterprise includes labor service income, machinery operation income, material transfer income, intangible assets transfer income, fixed assets rental income, diversified business income, etc. Self-examination of other business income should pay attention to whether the enterprise has made mistakes in the tax basis and tax rate application because of the wrong scope of taxation, such as paying business tax at the rate of 3% in "construction industry" but not at the rate of 5% in "service industry-leasing industry"; Secondly, we should pay attention to whether the enterprise directly offsets the cost with income. For example, when obtaining other business income, it directly offsets the cost account without passing the accounting of "other business income"; Third, we should pay attention to the problem of whether the enterprise does not declare tax when it obtains income from other businesses. For example, when it obtains income from other businesses, it only declares and pays taxes according to "project settlement income" and fails to fulfill its tax obligation for "other business income". Eight is the self-inspection of stamp duty. Whether the real estate transfer documents, lease contracts, purchase and sale contracts, Jian 'an contracts, relevant bills and account book funds deemed as contracts signed by enterprises are required to declare and pay stamp duty. Wait a minute.
Of course, if it is reported by the masses or the tax authorities have reason to believe that the taxpayer has violated the tax law, or the advance notice will hinder the inspection, the tax authorities may carry out the inspection at the same time as the written notice. In this case, enterprises should actively cooperate with the tax authorities to do a good job in tax inspection, and at the same time, correctly use the rights given to taxpayers by law to safeguard their legitimate rights and interests. A, the implementation of tax inspection, the inspectors should be more than 2 people and produce tax inspection certificate, and served on the "tax inspection notice", fill in the documents served on the receipt. If you want to check financial, military, cutting-edge science and other confidential units, you should also show the Special Certificate for Tax Inspection. Second, the implementation of tax inspection, when it is necessary to inquire about the deposit account of the inspected object at the bank where the inspected unit opens an account, the inspectors shall go through the relevant formalities with the approval of the director of the tax bureau at or above the county level, the tax authorities' certificate of permission to check the deposit account of taxpayers and withholding agents, and go through the signing formalities at the accounting department at the bank branch level. The need to inquire about the savings deposits of suspects in tax violation cases must be approved by the director of the tax bureau above the city with districts. Three, the implementation of tax inspection to ask, there must be two or more inspectors to participate in, inspectors asked the parties, witnesses and interested parties, to advance to the person being asked to serve the "Notice of Inquiry", at the same time, fill in the documents served on the receipt, not to the parties and witnesses in the process of inquiry, inducement or confession. When inquiring about the investigation, there should be a special person to record it, and a Record of Inquiry (Investigation) should be made, and before the inquiry, the respondent should be informed of the legal responsibilities that he should bear if he does not provide the information truthfully, commit perjury or give false certificates. When inquiring about the investigation, according to the actual situation, the parties can be ordered to fill in the "Self-reported Materials of the Parties in Tax Cases" on tax-related matters, and they will sign and seal the self-reported materials. After the investigation, the record of inquiry (investigation) shall be submitted to the person being asked for verification. If the person being asked has no reading ability, it shall be read out to the person being asked. After verification, it shall be signed and sealed by the person being asked. If the person being asked refuses, it shall be indicated. If there are errors or omissions in the transcript, the interviewee is allowed to correct or supplement it. After verification, the interviewee will sign and seal the alteration and supplement. Four, the implementation of accounting inspection, in principle, should be carried out in the taxpayer's business premises, of course, you can also instruct the taxpayer to bring account books, accounting vouchers, statements and other relevant materials to the inspection bureau for inspection. When necessary, the account reconciliation inspection can be taken, and the inspector will send the notice of obtaining account book information approved by the director to the inspected unit, fill in the document delivery receipt, and transfer the account books, accounting vouchers, statements and relevant materials of the inspected object back to the Inspection Bureau for inspection. When collecting account books, a List of Collection Account Books must be issued to the taxpayer. The tax-related information of the inspected object in the previous year shall be returned within three months. To obtain the tax-related information of the inspected object in the current year, it must be approved by the director of the tax bureau above the city divided into districts and returned within 30 days. Five, in the process of investigation and evidence collection, the need to obtain the original evidence can be issued to the parties "special receipt for extracting evidence"; If the original cannot be obtained, it can be copied, reproduced or photographed, but it is necessary to indicate the preservation unit (individual) and source of the original, and the original preservation unit and individual shall endorse the words "This piece was provided by our unit (individual) and checked correctly with the original", which shall be signed and printed. When the blank invoice is transferred out for inspection, use the "Receipt of Blank Invoice" approved by the Director; When it is really necessary to check the used invoices and use them as important evidence materials, the relevant procedures shall be handled with the Invoice Exchange Ticket approved by the Director. Six, such as taxpayers refused to inspectors to check, tax audit implementation department issued a "deadline to provide information notice" after refusing to provide financial information, tax audit implementation department issued a "notice of inquiry" after refusing to accept the inquiry, after the approval of the director of the tax bureau at or above the county level, the tax audit implementation department may request the public security organs to assist in the inspection.
At the same time, taxpayers who are subject to tax inspection should also find out their legal rights. In reality, there are quite a few enterprises that know little about their rights. Because they can't or don't fully understand the tax law and study it carefully, they pin their legitimate rights on the fairness and justice of law enforcement. They believe that as long as law enforcement agencies strictly enforce the law and act according to law, they are not afraid that their legitimate rights will be violated. It is precisely because taxpayers don't know much about the tax law and know very little about their own rights, so there is a phenomenon that "whenever they encounter tax problems, no matter whether the tax authorities implement the tax law correctly, whether the applicable laws and regulations are appropriate or not, and whether they conform to the legal procedures, they always do what they say, and even the most basic statements and defend oneself automatically give up".
So, what legal rights do taxpayers have? Generally speaking, there are the following 15 items: first, taxpayers and withholding agents have the right to know the provisions of national tax laws and administrative regulations and the information related to tax payment procedures from the tax authorities. Second, taxpayers and withholding agents have the right to ask the tax authorities to keep their information confidential. The tax authorities shall keep the information of taxpayers and withholding agents confidential according to law. Third, if the inspectors do not produce the tax inspection certificate and tax inspection notice or the number of inspectors is less than two, the taxpayer can refuse the inspection. Fourth, if the tax inspectors have an interest relationship with the taxpayers under investigation or have other relationships that may affect fair law enforcement, the taxpayers under investigation have the right to ask them to withdraw. Fifth, tax inspectors should fill in the Notice of Transferring Account Book Data and the List of Transferring Account Book Data when transferring account books and related materials, and return them completely within three months. Sixth, in the process of obtaining evidence, tax inspectors shall not induce, induce or coerce confessions from the parties and witnesses. Seventh, if it belongs to financial, military, cutting-edge science and other confidential units, tax inspectors must be required to provide the Special Certificate for Tax Inspection. Eighth, when the tax inspectors seal up the taxpayer's commodities, goods or other property, they fail to provide a valid Seal-up Certificate, a List of Sealed Commodities, Goods and Property, and a Special Receipt for Confiscated Commodities, Goods and Property, and the taxpayer may refuse to seal up. Nine is that before making a decision on administrative punishment, the tax authorities have the obligation to inform the parties of the facts, reasons and basis for making the decision on administrative punishment, and the parties have the right to state and defend themselves according to law. Tenth, if the tax authorities impose a fine of more than 2,000 yuan (inclusive) on citizens, or impose a fine of more than 1 10,000 yuan (inclusive) on legal persons and other organizations, the parties have the right to request a hearing according to law, and the parties shall submit a written defense to the tax authorities that made the decision within 3 days after receiving the Notice of Tax Administrative Punishment. If they fail to do so within the time limit, they shall be deemed to have waived their right to hearing, and the tax authorities shall, after receiving the party's request for hearing. Eleventh, the parties can attend the hearing in person, or entrust one or two people to act as agents, and the entrusted agent shall issue a power of attorney to his agent, which shall be examined and confirmed by the tax authorities or the presiding hearer. Twelfth, if the parties believe that the presiding hearer has a direct interest in the case, they have the right to apply for withdrawal. The application for withdrawal shall be submitted to the tax authorities 3 days before the hearing is held, and the reasons shall be explained. Thirteenth, when there is a dispute with the tax authorities on tax payment, you can apply for reconsideration to the tax authorities at the next higher level within 60 days from the date of receiving the payment voucher issued by the tax authorities. Anyone who refuses to accept the reconsideration decision may bring a suit in a people's court within 15 days from the date of receiving the reconsideration decision. Fourteen, if a party refuses to accept the punishment decision, enforcement measures or tax preservation measures of the tax authorities, he may apply for reconsideration to the tax authorities at the next higher level within 15 days from the date of receiving the notice of punishment or the date when the tax authorities take enforcement measures or tax preservation measures, or the party may directly bring a suit in a people's court. During the period of reconsideration and litigation, enforcement measures and tax preservation measures shall not be suspended. Fifthly, if the tax authorities use or damage the seized property, or illegally implement inspection measures or enforcement measures, thus causing losses to taxpayers, taxpayers have the right to claim compensation according to law.
Of course, taxpayers who are subject to tax inspection must also know that this is their due legal obligation: First, accept tax inspection according to law. Taxpayers and withholding agents must accept tax inspections conducted by tax authorities according to law? Reflect the situation truthfully? Provide relevant information and supporting materials? Do not refuse or conceal. The second is to provide assistance according to law. When the tax authorities carry out tax inspection according to law, the relevant departments and units shall support and assist them, truthfully reflect to the tax authorities the situation of taxpayers, withholding agents and other parties related to tax payment or withholding and collecting taxes, and provide relevant information and supporting materials. The third is to pay taxes according to law. The time limit set by the taxpayer or withholding agent in accordance with the provisions of laws and administrative regulations or by the tax authorities in accordance with the provisions of laws and administrative regulations? Pay or remit taxes. The fourth is to settle taxes or provide guarantees according to law. Where the taxpayer or his legal representative in arrears needs to leave the country? Before leaving the country, it shall settle the tax payable, overdue fine or provide guarantee to the tax authorities. Taxpayers who owe a large amount of taxes before disposing of their real estate or large assets? It shall report to the tax authorities. The fifth is to obtain legal relief according to law. When taxpayers, withholding agents, tax payment guarantors and tax authorities have disputes over tax payment? You must first pay or remit taxes and late fees or provide corresponding guarantees in accordance with the tax decision of the tax authorities? Then you can apply for administrative reconsideration according to law; Refuses to accept the decision of administrative reconsideration? You can bring a lawsuit to the people's court according to law. Sixth, other obligations stipulated by national laws and administrative regulations.
Taxpayers can avoid unnecessary tax penalties and tax burdens, reduce unnecessary tax troubles, and minimize tax costs and risks only if they fully understand tax inspection, understand their legal rights and obligations, and "know yourself and know yourself".
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