Discover such a tax audit case:
This tax audit case is not very familiar with ?—— private car for public use, reimbursement of rental car rental fees and refueling costs.
In the past, many tax planners highly respected "private cars for public use", believing that they could effectively save taxes.
I have raised the issue of tax risk in this planning plan a long time ago.
Below, is an article I wrote before.
This tax planning solution is perfect, but...
Peng Huaiwen
Consulting: Mr. Peng, someone recently came up with a tax planning plan for our company, can you help me see if it is feasible? Is there a tax risk? The plan is like this: the company signed a car lease contract with the employee, with a monthly rent of 500 yuan.
。。。。。。
Peng Huaiwen answers:
Very high!
Perfect!
But...
- There are also tax risks!
。。。。。。
Why do I give such an assessment?
Don't underestimate that there is only one sentence in the planning plan, which contains several tax policies and perfectly realizes tax avoidance.
The person who formulates the planning plan should be very familiar with the tax law and full of "wisdom".
This solution perfectly achieves the following points:
1. Value-added tax is avoided: Now the threshold of value-added tax in almost all places is 500 yuan/time, so 500 yuan does not need to pay VAT.
2. Circumventing the need to issue invoices: The Administrative Measures for Pre-tax Deduction of Enterprise Income Tax (Announcement No. 28 of 2018 of the State Administration of Taxation, hereinafter referred to as Announcement No. 28) stipulates that for small and sporadic transactions of individuals (in fact, less than 500 yuan), invoices can be deducted before tax with internal vouchers and receipts.
3. Perfect avoidance of personal income tax: Since it is a car rental behavior, the individual income tax is calculated and deducted according to the "property lease income". According to the tax calculation formula, there is no need to pay tax after deducting 800 yuan.
Think about it, if you think about it, if a plan can achieve the above three goals, "kill three birds with one stone" and not spend a penny, isn't it "perfect"? Isn't it familiar with tax laws and fees? Isn't it something that only very smart people can make?
So, when I saw the plan, I also liked it from the bottom of my heart.
Why do I have to say one later- but...
The above-mentioned tax planning scheme is indeed perfect, and because it is so perfect, it is difficult to avoid leaving some "traces", which will lead to tax risks.
Since it is a planning plan, it must be to pay less taxes.
Since the plan is so perfect, it will definitely be rolled out on a large scale, because it can reduce personal income tax, and if you can't treat employees fairly, there is an obvious risk if you are reported.
However, once it is pushed on a large scale, then there will inevitably be the following tax risks:
1. The principle of authenticity and rationality of the pre-tax deduction of enterprise income tax: If an enterprise has a large area of "private car for public use", what can the enterprise use to prove the authenticity and rationality of this kind of business? Do you think that other tax personnel will not understand the cat? Do you never think that only you are a smart person, and everyone else is a fool.
2. Understanding of "small and sporadic amounts": Announcement 28 stipulates that individuals do not need invoices only if they are "small and sporadic amounts". "Small" has a definite amount, and it is easy to understand without ambiguity. How can "sporadic" be interpreted? So far, there has been no explanation in the tax law. If an enterprise asks someone to dredge the sewer blockage and pays 100 yuan, it can be identified as a "small and sporadic amount," because it is impossible for an enterprise to hire someone to dredge the sewer every day, right? If you are a 365-day lease for a "private car for public use," is it also "sporadic"? Once the tax personnel have doubts about the authenticity and reasonableness of the preceding paragraphs, they can completely determine that the business is not a "sporadic" transaction, and the reason and basis for not needing invoices will become untenable.
3. Don't forget the provisions of Article 8 of the Individual Income Tax Law:
Article 8 Under any of the following circumstances, the tax authorities shall have the right to make tax adjustments in accordance with reasonable methods:
(1) The business dealings between an individual and its related parties do not comply with the arm's length principle and reduce the tax payable by the individual or his related party without justifiable reasons;
(2) Enterprises established in countries (regions) where the actual tax burden is obviously low and controlled by individual residents, or jointly controlled by individual residents and resident enterprises, do not distribute or reduce the distribution of profits that should be attributable to individual residents without reasonable business needs;
(3) Individuals obtain improper tax benefits by implementing other arrangements that do not have a reasonable commercial purpose.
If the tax authorities make tax adjustments in accordance with the provisions of the preceding paragraph and need to make additional tax payments, they shall make up the tax and charge additional interest in accordance with the law.
Article 8 of the above is the "anti-avoidance clause" of individual income tax, and there are no more detailed provisions at present. It is precisely because of the lack of more detailed provisions that the lethality is greater and the "discretion" of the tax authorities is greater, and it can be easily determined that the tax planning plan at the beginning of this article is "other arrangements that do not have a reasonable commercial purpose to obtain improper tax benefits".
Isn't it too much for a perfect tax planning plan to be criticized by me as "incomplete"?
——My original intention is to remind all financial personnel and enterprises that tax planning is completely possible, but it is also necessary to pay attention to the tax risks that may be contained in the planning plan.
A "reasonableness" issue must be considered in the tax planning plan. If you want to convince the tax officer, first ask yourself and answer yourself to see if you can believe the reasons you say. How high do you think the possibility, authenticity, and rationality of a large-scale "private car for public use" of an enterprise leasing employees' private cars are? If it is not your own enterprise, what is your first reaction?
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