Tax manager
At present, the tax-related environment facing enterprises is very serious. It can be said that in the context of the tax authorities' continuous escalation of taxation, the introduction of the accounting blacklist system, the increasingly severe tax penalties, and the emergence of an anti-tax avoidance environment, any enterprise that wants to evade tax audits to evade tax obligations is absolutely Impossible. How does the tax bureau judge whether the tax is abnormal or not? Which abnormal behavior is most easily investigated by the tax?... Let's study together today!
Under the concept of “vote control taxâ€, the VAT invoice has become the “hard currency†of the enterprise! In some cases, the cash is not as good as the invoice! In order to collect more invoices, everyone has made a “all-in-one solutionâ€! The invoice should be written to the company’s head, and the invoice should be written to the company’s head...
The tax bureau will use the Golden Tax Phase III big data platform to unify all invoice information in the country!
"Even the flow, flow and flow rate of the smallest enterprise 'granules' can be fully demonstrated through the real-time economic exchange of invoices." Really "information management tax"!
How does the tax bureau use big data to judge whether corporate taxes are abnormal?
How does the tax bureau judge whether the corporate tax is abnormal?
Mainly by looking at these 5 types of data
1. "Look" at corporate income
If your business has lost sales revenue or concealed part of sales revenue.
Then the Golden Tax III can compare your profit by the cost and cost, or compare the invoice issued by you, the amount of the goods received and the goods sold, or further through the big data. The relevant ledger data of the downstream company that you are trading with is abnormal.
2, "view" enterprise cost
If your company purchases raw materials or commodities for a long time, it is temporarily estimated to be in storage, and the company purchases raw materials or commodities for a low price without asking for invoices, and the company has accrued expenses and has no invoices for expenses.
Then the Golden Tax III will compare each of your expenditures, the corresponding goods or services, and the corresponding invoices. The three should be one-to-one correspondence. If any one is missing, it will be judged as abnormal.
3, "check" enterprise inventory
In general, companies have inventories, including raw material inventories and finished or semi-finished inventories. Moreover, inventory levels generally fluctuate cyclically around a relatively stable indicator.
The Golden Tax Phase III big data will first determine whether the inventory has been declining or declining, and further form an electronic ledger to compare your inventory, and finally determine the abnormality.
4. “Supervising†corporate bank accounts
If your company sells a batch of goods, the payment has already entered the bank account, and the payment received has not been recorded in the account; if your company has obtained some false invoices, the funds in the account have not been reduced. Or the reduction does not match.
For these situations, as long as the book adjustment is good, it is difficult to identify it. Now, for the above cases, the Golden Tax Phase III system will analyze and identify the anomaly:
The newly added accounts receivable of the enterprise in the current period is greater than 80% of the income, and the accounts receivable are negative for a long time;
The new accounts payable in the current period is greater than 80% of the income;
Advance receipts decreased but not recorded in income, and advance receipts accounted for more than 20% of sales revenue;
Other receivables in the current period were greater than 80% of sales revenue.
5, "calculate" corporate tax payable
If the company's VAT amount does not match the company's gross profit, the company's ending inventory and the retention tax do not match; the company's additional taxes and fees, and the VAT comparison are inconsistent, etc., can be identified by big data.
In fact, as long as the company is sitting in the right, real, accurate, and legal operation, issuing invoices and accounting, and reporting according to the rules on time, even if it is detected by the Golden Tax Phase III, it is not necessary to worry about it. After all, It is only the first step to find out the anomaly. There will be specific personnel to verify it. It will not be so sloppy to judge the data you declare, so you don't have to worry too much.
These five companies want to escape tax inspections, it is difficult!
1, "virtual invoicing"
Jinsan uses powerful big data, under the taxpayer's tax number, the industry relevance of the input invoice and the sales invoice, the same legal person correlation, the same address correlation, the quantity correlation, and the ratio correlation are all in its “controlâ€. Among them, the virtual invoicing inspection index is 100%.
2, "VAT can not escape"
Through the VAT invoice, the upstream and downstream trading links of the company are completely monitored by the tax bureau. What is the unit price of the goods? What is the external sales? If one link is wrong, all the deduction chains will be affected? If the capital flow, goods flow, invoice The flow is inconsistent, and it is a minute to compare them. Does your VAT dare to escape?
3. “Is the inventory account consistent?â€
Since 16 years, the State Administration of Taxation has been promoting the classification of goods and services taxation, and finally put on the most important agenda last year. All localities are in full swing to upgrade the invoicing software! The invoicing software has increased the commodity code, if added With the unit code, the speed and accuracy of big data will exceed your imagination. It will know your inventory better than yourself. Once a business happens, the inventory will be covered by its “eyesâ€.
4. "A tax and social security"
After the national tax merger and social security transfer to the tax bureau, do you report the employee income and the social security income purchased by the employee, whether it is purchased according to the minimum social security base? Even if you don’t buy it? These actions will not work! Therefore, please be cautious about your external Every data reported to the statistical bureau, reported to the tax bureau, reported to the social security bureau, reported to the social security fund, and reported to the provident fund center, because each data is no longer alone, they may prove each other, thus becoming a check and audit your A breakthrough! The era of social security fees for "strictly imposed" and "strict punishment" is coming soon.
5. “Enterprise income tax that cannot be avoidedâ€
Through the multi-sectoral sharing of tax-related information in real time, the tax bureau knows the daily business conditions of the company. With a comparison of the local average early warning tax rate, you can know how much profit your company should generate, corporate income tax becomes transparent, and the era of “less income, multiple expenses†can be put to an end.
2019 latest industry "warning tax rate"
Everyone has collected it!
1. Enterprise VAT industry early warning tax burden
The VAT tax rate refers to the proportion of VAT payables in the current period to the taxable sales income of the current period.
For small-scale taxpayers, the tax rate is 3%, and for the average taxpayer, because the input tax can be deducted, the tax rate is not 16% or 10%, but much lower than the tax rate. The proportion is calculated as follows:
Tax rate = current VAT / current taxable sales income
VAT payable in the current period = current sales tax amount - actual deductible input tax amount
Actual deductible input tax = initial tax credit + initial input tax - input transfer - export tax refund - end of the period
Note 1: For production enterprises that implement “exemptionâ€, the value-added tax should include “export deductible tax payable for domestic productsâ€.
Note 2: Under normal circumstances, the current period should be subject to VAT = the total number of VAT payables "transfer out of VAT" + "exports deducted from the taxable amount of domestic products".
Agricultural and sideline food processing 3.50%
Food and beverage 4.50%
Textile (chemical fiber) 2.25%
Textile and garment, leather feather (velvet) and products 2.91%
Paper and paper products industry 5.00%
Building materials 4.98%
Chemical products 3.35%
Pharmaceutical manufacturing 8.50%
Cigarette processing 12.50%
Plastic products industry 3.50%
Non-metallic mineral products industry 5.50%
Metal products industry 2.20%
Mechanical transportation equipment 3.70%
Electronic communication equipment 2.65%
Crafts and other manufacturing industries 3.50%
Electrical machinery and equipment 3.70%
Electricity and heat production and supply industry 4.95%
Commercial wholesale 0.90%
Commercial retail 2.50%
Other 3.50%
2. Corporate income tax industry early warning tax rate
The income tax rate is the percentage of the annual income tax paid to the total income of the enterprise. The monthly corporate income tax is also included, that is, all the corporate income tax paid in an annual period must be included.
Leasing industry 1.50%
Special equipment manufacturing industry 2.00%
Professional technical service industry 2.50%
Professional machinery manufacturing 2.00%
Paper and paper products industry 1.00%
Copy printing of printing industry and recording media 1.00%
Beverage manufacturing industry 2.00%
Pharmaceutical manufacturing 2.50%
Animal husbandry 1.20%
General Equipment Manufacturing 2.00%
2.00% of communications equipment, computers and other electronic equipment manufacturing
Plastic products industry 3.00%
Food manufacturing 1.00%
Business service industry 2.50%
Other manufacturing - pipe industry 3.00%
Other manufacturing 1.50%
Other construction industry 1.50%
Other services industry 4.00%
Other mining industry 1.00%
1.00% of leather, fur, feather (velvet) and its products
Wholesale industry 1.00%
Agricultural and sideline food processing industry 1.00%
1.10% of agriculture, forestry, animal husbandry and fishery services
Wood processing and wood, bamboo, rattan, palm and grass products industry 1.00%
Retail industry 1.50%
Resident service industry 1.20%
Metal products industry - bearing bush 6.00%
Metal products industry - spring 3.00%
Metal products industry 2.00%
Building materials manufacturing industry - cement 2.00%
Building materials manufacturing industry 3.00%
Construction and installation industry 1.50%
Furniture manufacturing 1.50%
Computer service industry 2.00%
2.00% of chemical raw materials and chemical products manufacturing
Crafts and other manufacturing industries - Pearl 4.00%
Crafts and other manufacturing 1.50%
Waste materials and waste materials recycling industry 1.50%
Non-metallic mineral products industry 1.00%
Textile industry - hosiery 1.00%
Textile industry 1.00%
10,000% of textile, clothing, shoes and hat manufacturing
Real estate industry 4.00%
Electrical machinery and equipment manufacturing industry 2.00%
Electricity and heat production and supply industry 1.50%
Road transport industry 2.00%
Extended reading: 38 account processing methods most easily tax audited
It is not enough for enterprises to pay attention only to the tax payment regulations of various taxes in the process of tax payment. The financial personnel should not neglect the accounting treatment of business operations. When the following 38 abnormal conditions occur, the financial personnel must remember to do a self-examination. !
1. The commerce and trade company's import and sales are seriously diverging. For example, a large number of mobile phones are purchased and steel is sold.
2. The long-term existence of VAT in enterprises has an abnormal phenomenon.
3. The enterprise VAT tax burden is abnormally low.
4. The enterprise VAT tax burden is abnormally high.
5. The company's annual losses, resulting in an abnormally low corporate income tax rate.
6. The company has long-term zero declaration since its opening.
7. The company has a large number of cash transactions, not through the trading of public accounts.
8. The account of the company's current account is too large.
9. The company's inventory is too large.
10. The company obtains a large number of VAT ordinary invoices that do not fill in the taxpayer identification number or the unified social credit code.
11. The company has a large number of unregistered office product value-added tax invoices.
12. The amount of VAT paid by the company is abnormal compared with the amount of additional taxes and fees.
13. The company has made profits for more than three consecutive years but never paid dividends to shareholders.
14. The company has a large number of invoices that are raised as an individual's abnormal expenses.
15. The profit data in the corporate income tax return and the data in the submitted financial statements are inconsistent.
16. The “unbilled income†in Schedule 1 of the VAT return is abnormal.
17. The sales reported in the VAT return are inconsistent with the sales of the VAT invoicing system.
18. There is no tax-free filing but there is an abnormal tax-free sales.
19. There is no early warning risk of simple collection of records but simple taxable sales.
20. The billing project is seriously inconsistent with the actual business scope.
21. The second paragraph of the VAT tax return "input tax transfer" is negative.
22. The company only has sales but never has an abnormality in the input.
23. The company has only inputs but never has an abnormality in sales.
24. The newly established company has frequent abnormal invoice increments.
25. The newly established company suddenly has an abnormal increase in the amount of invoices in the short term.
26. Individual income tax on wages and salaries is low risk of abnormal per capita tax.
27. The individual obtains the unconsolidated reporting risk of two or more wages and salaries.
28. The same unit employee has the same abnormality in income from salary and salary and labor compensation.
29. The total amount of wages declared in personal income tax and corporate income tax does not match the abnormal risk.
30. The expense rate is abnormally high during the period.
31. Most of the invoices were issued in the top, and the invoices were fully over-subscribed.
32. A large number of agricultural product deductions are abnormal.
33. There are no vehicles on the company's books, but there are a lot of abnormalities such as fueling fees.
34. The proportion of foreign investment or sales tax is seriously high and abnormal.
35. The amount of VAT special invoice usage changes abnormally.
36. The taxpayer's sales invoice price changes are abnormal.
37. The legal person's household registration is not local and the legal person is abnormally concentrated.
38. There are a large number of keywords in the enterprise without “evidence feesâ€, “materialsâ€, “consultation feesâ€, “service fees†and “training feesâ€.
This article is posted on this website for the purpose of transmitting more information and does not imply endorsement of its views or confirmation of its description.
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