The Hubei Provincial Taxation Bureau of the State Administration of Taxation issued a notice to effectively crack down on the illegal act of evading income tax on wages and salaries!
The tax bureau organizes and carries out the risk comparison action of "'two taxes' wage and salary differences", finds out the reasons for the "two taxes" gap, urges enterprises to self-examine and rectify, and uses the internal connection of wages and salaries to implement linkage management of the "two taxes" wages and salaries of enterprises!
As "tax governance by numbers" becomes more and more a reality, Xiaobian reminds that these behaviors should no longer exist. Let's take a look
01
The "two taxes" supervision of wages is coming!
The article reads:
The Suizhou Municipal Taxation Bureau compared the amount of pre-tax deduction of wages and salaries of enterprises with the amount of individual income tax declaration, carried out the risk comparison action of "'two taxes' wage and salary differences", and implemented linkage management of "two taxes" wages and salaries of enterprises. Specifically, the following violations were investigated and punished:
1. Abuse of current accounts to underpay income tax
The enterprise will transfer the uncashed bonus to the current account and deduct it before tax in advance. "The pre-tax deduction of wages and salaries for enterprise income tax is 185.69 million yuan, while the wages and salaries of individual income tax are only 177.56 million yuan, and the difference between wages and salaries of the 'two taxes' is 8.13 million yuan. After investigation, it was the company that put the wages and salaries that had been accrued but not actually paid in other accounts payable and deducted them before the enterprise income tax, while the individual income tax withheld the tax according to the actual amount paid, resulting in the difference between the wages and salaries of the "two taxes".
In the end, the company paid 6.55 million yuan in corporate income tax.
2. The long-term loan of shareholders to the enterprise is linked to the current account in lieu of dividends
A pig breeding company enjoys the policy of exemption from value-added tax and enterprise income tax, and the tax personnel compared the company's "two taxes" wage and salary declaration data, and found that the amount of wages and salaries deducted before enterprise income tax in 2021 was 23.3061 million yuan, but the personal income withheld and declared in 2021 was only 4.7637 million yuan. Looking at the "Other Receivables" account, it is found that the shareholders of the enterprise have borrowed a large amount of funds from the enterprise but have not returned it for a long time.
In the end, the company deducted 777,500 yuan of personal income tax according to the "interest, dividends, and bonus income" item in accordance with the law.
3. Incentives for senior executives of subsidiaries with the equity of the parent company to inflate costs
The amount of wages and salaries deducted before enterprise income tax of a subsidiary of a listed company in 2021 is 54.6416 million yuan, and the amount of personal income withheld and declared in 2021 is only 30.7135 million yuan. Through verification, it was found that the enterprise had paid the expenses of incentivizing the executives of the unit with the equity of the parent company before the enterprise income tax through the project of "wages and salaries - equity incentives".
In the end, the company paid more than 130 yuan in taxes.
At the end of the article, it is also mentioned that the Suizhou Municipal Taxation Bureau will also include the early warning indicators of the difference between the deduction of wages and salaries of enterprise income tax and the wage and salary income of individual income tax into the risk prevention and control index system.
Wages have always been the focus of the tax bureau's supervision, how to prevent and avoid risks?
02
How to compare the wages and salaries of enterprise tax and individual income tax?
What are the reasons for the difference?
1. The data source of the two audits and comparisons
1. Wages and salaries deducted before enterprise income tax
"Employee Remuneration Expenses and Tax Adjustment Schedule" in the annual tax return of enterprise income tax
2. Income from wages and salaries of individual income tax
The amount of income accumulated for the whole year in the individual income tax withholding return
2. What are the reasons for the difference between the two?
1. Normal and reasonable reasons
(1) The year-end bonus is accrued
If the year-end bonus withheld by the enterprise in the current year is paid before May 31 of the following year, it can be deducted before tax in the current year, but the individual income tax is withheld when it is actually issued (the following year), which forms a difference.
(2) Delaying employees' wages
The employee's salary is deducted on the company's books, but the payment is delayed until May 31 of the following year, and the individual income tax is withheld when it is actually paid in the following year, resulting in a difference.
2. Unreasonable reasons
(1) Multiple wage and salary expenses
For example, the company falsified the payroll schedule, falsely listed the costs, and the accounting scope of wages and salaries was incorrect
(2) Under-declaration of wages and salaries
The main situations are as follows:
a. The employee has paid wages but has not declared individual income tax, or has declared individual income tax according to a lower income;
b. The salary income of most employees of the enterprise is below 5,000 yuan all year round, and other income is paid through reimbursement;
c. Some employees pay wages in cash and do not declare individual income tax;
d. Employees whose annual income does not exceed 60,000 yuan are considered to be exempt from filing individual income tax.
03
How does the tax bureau check wages?
Generally start from these 4 aspects!
The Inland Revenue Department (IRD) generally starts from the following four aspects when inspecting wages:
1 Review the salary voucher
Check the company's personnel roster, attendance sheet, salary ledger and salary slips, and check whether the data of salary payment is consistent with that of the bank.
2. Check the number of employees and salary standards of the enterprise
Inspect the number of employees, analyze the accounting vouchers and original vouchers of the enterprise, and judge whether the number of employees and the formation standard of the enterprise are reasonable in combination with the production and operation situation and production scale of the enterprise.
3. Review the discrepancies between the accounts and the facts
Review and analyze whether the "employee remuneration payable" subject of the enterprise is consistent with the actual total salary, and check whether the payment of various allowances, subsidies and bonuses is normal.
4. Analyze enterprise data in combination with third-party information systems
Use the third phase of the golden tax system and the social security system to verify whether the personnel in the salary table are consistent with the personnel who pay social security in the enterprise, and check the payment of individual income tax and income of the enterprise.
04
Pay attention to these 8 risk points
Hurry up and check yourself!
Why does the tax bureau have problems when it checks wages? Please check whether the enterprise has the following 25 risk points.
1. False list of personnel: The personnel information is not true
Manifestations:
1. There is a big difference between the number of people who declare individual income tax and the number of people who pay social security;
2. Hide the number of people, so as to meet the standards of small and micro enterprises to enjoy the preferential income tax policies for small and micro enterprises;
3. Illegally obtaining personal information, falsely listing the number of people and decomposing high wages, so as to achieve the purpose of underpaying individual income tax;
4. Retirees and temporary employees are not included in the scope of the company's employees;
5. The attachment of the payroll accounting voucher prepared by the accountant is only the payment certificate of the salary paid by the bank, and there is no personnel details;
6. Failure to delete the information of the departed employees in a timely manner, and there is a phenomenon that the departed employees still declare individual income tax
Self-examination suggestions:
1. Focus on checking whether the employees on the salary list belong to the real personnel of the company, and whether there is a false roster and false salary;
2. Focus on checking whether there is a phenomenon in the salary table of the enterprise whether the personnel have left the company, or even died, but still declare individual income tax and fail to delete the personnel information in time;
3. Cash payment of wages: check whether there is a real record of the employee's signature and receipt, and check whether the labor contract has been signed with the signatory.
2. The income from wages and salaries does not meet the requirements
Manifestations:
1. The salary of the company's employees is 0 or 1 yuan for a long time;
2. Most of the employees' wages are 5,000 yuan or close to 5,000 yuan;
3. There is a large gap between the wages and salaries at the time of individual income tax declaration and the wages and salaries reported at the time of enterprise income tax final settlement;
4. The company has the phenomenon of asking employees to find expense invoices and offset wages and salaries in the form of expense reimbursement;
5. The monthly subsidies and allowances issued by the company to employees in the name of meal allowance are not included in the monthly wages and salaries and withhold individual income tax;
6. The company regularly pays business trip subsidies to employees every month, and the individual income tax is withheld without being incorporated into the wages and salaries of the month.
Self-examination suggestions:
1. Accounting treatment shall be carried out in strict accordance with the specific provisions of the scope of wages and salaries; the scope of wages and salaries refers to all cash or non-cash forms of labor remuneration paid by the enterprise to the employees who are employed or employed by the enterprise in each tax year;
2. Strictly inspect the company's arrangements for wages and salaries, and shall not be used for the purpose of reducing or evading taxes.
3. Repeated deduction of special additional deductions: Employees obtain new salary income from more than two places, and the deduction items do not meet the requirements
Manifestations:
Duplicate deduction of special additional deductions for individual income tax;
Self-examination suggestions:
1. Employees in such situations are required to choose only one income deduction in a tax year;
2. Remind eligible employees to handle the final settlement of individual income tax in a timely manner.
4. Intentional or non-subjective calculation error: Error in the calculation of individual income tax on wages and salaries
Manifestations:
1. Technical errors that are not subjective and intentional. It mainly includes errors in filling in the amount, calculation errors, errors in the applicable tax rate, and errors caused by incorrect policy understanding
2. There is a human error in the special additional deduction, and the individual income tax is deliberately underpaid.
Self-examination suggestions:
1. Focus on checking whether the amount of individual income tax withheld in the salary table is calculated in accordance with the provisions of the tax law in accordance with the law;2. The authenticity, accuracy and completeness of the information on the special additional deduction of individual income tax shall be the responsibility of the employee himself, and the company shall inform the employee of the corresponding obligations and responsibilities for providing false information, and the technical error of individual income tax calculation is not subjective and intentional.
5. Arbitrary change of applicable tax items: The applicable tax items are incorrect
Manifestations:
Convert "income from remuneration for labor services" into "income from wages and salaries", and intentionally or unintentionally convert high-tax items into low-tax items;
Self-examination suggestions:
It is important to check whether the division of various types of income is correct and whether there are any cases of artificial illegal division
6. Failure to withhold and pay individual income tax in accordance with the law
Manifestations:
1. In the company's salary list, the boss is always declared alone or only 1-2 employees are declared for a long time.
2. The long-term tax declaration amount of the unit with a large scale or good business condition is 0;
3. Although some employees pay wages, they do not withhold individual income tax without justifiable reasons;
4. The company pays dividends to natural person shareholders at the end of the year but does not withhold individual income tax;
5. The company pays wages in cash but does not withhold personal income tax.
Self-examination suggestions:
It is important to check whether the personnel on the salary table of the enterprise have declared the individual income tax of the "wage and salary" item in accordance with the law in the third phase of the golden tax individual income tax declaration system
7. Applying the tax calculation method of year-end bonus for many times: the year-end bonus is not handled properly
Manifestations:
1. Regarding the year-end bonus, the company chooses to apply a one-time bonus or include it in the comprehensive income for employees;
2. The company has the situation that the individual income tax calculation method of the year-end bonus is used many times in a tax year
Self-examination suggestions:
1. Employees with different incomes and different special additional deductions are not suitable for the unified choice of year-end bonus, and should be chosen by the taxpayers;
2. In a tax year, for each taxpayer, the individual income tax calculation method for year-end bonus is only allowed to be used once.
8. Failure to apply the reduction and exemption policy in accordance with the regulations: the reduction and exemption of income tax is not in compliance
Manifestations:
1. Fictitious disability certificate to reduce individual income tax 2. The health and commercial insurance products purchased by the enterprise for employees do not meet the requirements, and they are also deducted before individual income tax
Self-examination suggestions:
1. Focus on checking the authenticity of the special status of employees, such as the disabled, martyrs, etc.; 2. Commercial health insurance products that meet the requirements refer to the qualified health insurance products developed by insurance companies with reference to the framework and model terms of individual tax-preferential health insurance products, and enterprises should strictly screen the insurance terms before purchasing them for employees.
Sources: Finance First Classroom, Tax Lecture Hall, Mei Song Lecture on Tax, Tax Desk, Financial Manager, Tax Research School, Tax Transaction, Accountant, Wing Er Tax Concept