Tax inspection notices have been issued in many places, and the curtain of tax inspection in 2024 is about to begin......
Notice from multiple tax bureaus!
Double random spot check begins!
1. Changsha
According to the plan, before November 15, the tax bureau will conduct random inspections on the performance of tax obligations, withholding obligations and other tax compliance of taxpayers, withholding agents and other tax-related parties of key tax source enterprises in the city, and adopt a combination of targeted spot checks and non-directional spot checks, with an annual spot check ratio of about 20%.
It is worth noting that the tax payment and annual reports of high-risk industries, high-risk areas and high-profit enterprises in the city will be mainly inspected, and the targeted spot checks will be mainly adopted, supplemented by non-directional spot checks, and the spot checks will not exceed 3%.
2. Hebei
Some of the rules for tax audits are explained in the notice:
1. Scope of implementation
What is the scope of the tax audit random inspection program?
Based on the directory of key inspection objects at the municipal level, combined with non-key inspection objects and abnormal inspection objects, the tax-related data of random inspection industries and enterprises shall be drafted, and the tax-related risk analysis shall be carried out on the registration information, project status, declaration data and purchase and sales invoice data of the enterprise, and the ferrous metal mining and dressing industry, non-ferrous metal mining and dressing industry, manufacturing industry, medical beauty industry and for-profit medical institutions shall be randomly selected through directional or non-directional extraction methods combined with credit risk classification and classification.
2. Proportion and frequency of random spot checks
For the key inspection objects at the municipal level, the method of directional spot checks is mainly adopted, supplemented by non-directional spot checks; For non-key inspection objects, a combination of directional and non-directional methods shall be adopted, and the proportion of spot checks shall not exceed 3% of the directory; For non-enterprise taxpayers, non-directional spot checks are mainly adopted, and the proportion of spot checks per year does not exceed 1%;
For enterprises included in the list of abnormal objects in tax inspection, the intensity of spot checks will be increased, the proportion and frequency of spot checks will be increased, and random spot checks will be carried out no less than twice during the year.
Tax inspection objects that have been randomly inspected within 3 years are not included in the scope of random inspection.
After the local tax bureaus notify you to spot check, you must pay attention to check your own enterprises, what specific situations should you pay attention to?
From 2024 onwards, don't touch these 10 red lines!
Enterprises immediately check themselves!
How did the IRD find you? Check yourself to see if you have touched these 10 red lines!
Red line 1: False invoicing
Among them, it is inconsistent with the actual business situation:
1. There is no real transaction;
2. There is a real transaction, but the quantity or amount of the issuance does not match;
3. The actual transaction was carried out, but the invoice was issued on behalf of others.
False invoicing is not only a false invoice if the company has issued a false invoice, but also a false invoice if you accept it.
Red Line 2: Folio/ring invoicing
Split and ring invoicing is based on invoices issued without real business, which is false invoicing and will also face corresponding penalties.
Red line three: third-rate or fourth-rate inconsistency
The consistency of the three streams is the unification of the flow of funds, invoices, and goods, and some will add the contract flow, that is, the consistency of the four streams.
If the third-rate or fourth-rate is inconsistent, it is likely to be judged by the tax authorities as "false invoicing" and face penalties.
Red line 4: Concealing income through public to private, private to private, etc
The central bank released a large cash management pilot, which undoubtedly also sent a signal that it is self-defeating to hide income through private households. The following Xiaotian has sorted out 9 situations that will be focused on supervision, please collect ~~~
Red line 5: Buying invoices, falsely listing wages and other multi-column expenses
Buying invoices is equivalent to false invoicing, which not only transfers out the input tax and increases the pre-tax, but also faces huge fines and late fees, and even criminal penalties.
"Salary schedule" will also be the focus of the tax bureau's inspection, just the implementation of the individual income tax final settlement, the tax bureau has received a lot of taxpayers to complain about the call: inexplicably "being employed", out of thin air extra "income". Needless to say, the complained enterprises have been inspected by the tax bureau. I would like to advise bosses and accountants not to be careful about their salaries.
Here are 3 suggestions for you:
1. The salary schedule involves the signature of the personnel;
2. Pay wages through banks to avoid cash payments;
3. Payroll employees must pay social security and sign labor contracts.
Red line six: personal income tax is crooked
In 2024, the individual income tax will also be the focus of the audit, and with the continuous improvement of the individual income tax declaration system, it is easy to be audited for fraudulent use of identity and fabrication of false wages. Although the enterprise withholds and pays the individual income tax, and the burden is the individual, it is the enterprise that is ultimately punished. Therefore, enterprises should declare honestly, and for individuals who do not want to pay more taxes, they should dredge the law in a timely manner.
Red line seven: negligence of small taxes
Many companies do not pay attention to small taxes, believing that their amounts are small and will not be regulated, so it is a mistake to think that small taxes will also cause big risks.
A typical example: In 2014, the Shenmu County Taxation Bureau investigated and punished a coal transportation and marketing enterprise and ordered it to pay 21.1073 million yuan of stamp duty from 2009 to 2014 and 9.506 million yuan in late fees.
The reason why small taxes are risky is mainly because enterprises do not pay attention to the calculation errors, underpayment, non-payment, non-declaration, etc., in the long run, the tax paid is not proportional to the business volume, so it is difficult to attract the attention of the tax bureau.
Red line eight: fraudulent export tax rebates
In the era of big data, the information of multiple departments (tax, customs, banks, etc.) has been shared, and it is no longer realistic to defraud export tax rebates through previous methods. In addition, the state has cracked down on fraudulent export tax rebates, and the cost of violating the law is extremely high.
Red line 9: Inventory accounts are inconsistent
Invoice issuance implements full face uploading, which simply means that the invoice issuance is not only the invoice title and amount, but also the name, quantity, and unit price of the issued goods will be supervised. In other words, the company's purchase, sale and inventory are transparent. As long as the invoice issued by the enterprise is abnormal, it will immediately receive a call from the tax bureau, and even conduct an on-the-spot investigation, and once there is a problem, it will be suspected of tax evasion.
Here's a reminder that we must do a good job in inventory management, count the purchase, sale and inventory, regularly count the inventory, and make an analysis table of the difference between accounts and facts. In addition, do not do illegal things, and do not issue invoices that are inconsistent with the actual operation.
Red line 10: long-term zero declaration
Zero declaration means that the taxpayer or withholding agent has not committed taxable acts. "Long-term" is usually considered to be half a year.
In addition, if your company is a high-tech enterprise and other preferential tax enterprises, or the tax rate is abnormal, it will also be subject to the key "care" of the tax bureau.
I advise a boss and accountant to check themselves and don't touch the red line, otherwise the gains will outweigh the losses and regret it!
How does the tax bureau generally check the enterprise?
1. "Look" at the company's income
If the enterprise undercounts the sales revenue, or conceals part of the sales revenue, the third phase of the Golden Tax or the upcoming fourth phase of the Golden Tax will-
1. Compare whether your profit is negative through costs and expenses;
2. Compare the invoices you issued, the amount of payment received and the goods sold;
3. Through big data, query the relevant ledger data of the downstream enterprises you trade with, and compare whether there are any abnormalities;
4. Check whether there is any abnormality by comparing the income of the same industry.
Second, the cost of "viewing" enterprises
Enterprises should be careful of the following behaviors -
1. Temporary estimation and warehousing when purchasing raw materials or commodities for a long time;
2. Purchase raw materials or commodities in order to lower the price without asking for invoices;
3. The expenses have been accrued but there is no invoice for the expenses for a long time;
4. Abnormal expenses such as travel expenses, gas expenses, and conference expenses.
3. "Check" the inventory of the enterprise
The third phase of the golden tax and the fourth phase of the golden tax will be further transparent, how many goods are purchased by the enterprise, how many goods are shipped, and how many goods are left, which may be clearer than yourself.
Enterprises are reminded to do a good job in inventory management, count purchase, sales and inventory, regularly count inventory, and do a good job in analyzing the difference between accounts and facts, so as to avoid inconsistencies in inventory accounts as much as possible.
4. "Supervise" corporate bank accounts
The bank, the Ministry of Industry and Information Technology, the State Administration of Taxation, and the State Administration for Market Regulation have been incorporated into the enterprise information networking verification system to implement information sharing and verification channels.
Tax bureaus, banks and other institutions can verify the tax information of enterprises and the business status of taxpayers through the system.
Enterprises should be careful if there are any of the following anomalies:
1. The new accounts receivable of the enterprise in the current period is greater than 80% of the revenue, and the accounts receivable have been negative for a long time;
2. The new accounts payable in the current period is greater than 80% of the revenue;
3. Advance receivables are reduced but not recorded in revenue, and pre-receivables account for more than 20% of sales revenue;
4. The new other receivables in the current period are greater than 80% of the sales revenue.
5. "Calculate" the tax payable by the enterprise
1. The value-added tax revenue is greater than the enterprise income tax income for a long time;
2. The tax burden rate is abnormal;
Note that in the following situations, the enterprise is very likely to be investigated.
(1) The tax burden of the enterprise is abnormal, too high or too low compared with other companies in the same industry in different periods from the enterprise.
(2) The difference between the tax burden rate and the invoicing situation and the receipt of expenditure invoices of the enterprise is too large.
(3) The rate of change of input of the enterprise is much greater than the rate of change of output tax.
(4) In the case of little change in energy consumption such as water and electricity, the difference in tax burden rate is too large.
3. Most of the employees of the enterprise have been below the individual income tax threshold for a long time;
4. The salary in the employee's individual income tax return is inconsistent with the salary declared by the enterprise, etc.;
All of the above will become the focus of the tax bureau's attention.
The tax bureau strictly investigates!
These 100 risk points, pay close attention to self-examination!
1. Value-added tax
(1) Input tax
1. Whether the special VAT invoice used to deduct the input tax is true and legal: whether there is an invoice that the invoicing unit is inconsistent with the receiving unit or the goods recorded on the invoice are inconsistent with the actual warehousing goods for deduction.
2. Whether the transportation invoices used to deduct input tax are true and legitimate: whether there are freight deductions for non-VAT taxable items, value-added tax-exempt items, collective welfare and personal consumption, goods (services) with abnormal losses, and abnormal losses of purchased goods (services) consumed in products and finished products; Whether there is a declaration of input tax credit for freight costs unrelated to the purchase and sale of goods; Whether the international freight forwarding invoice and the international cargo transportation invoice are used to deduct the input; Whether the invoices are inconsistent with the carriers to offset the inputs; Whether there is a situation such as deducting the input tax with the transportation invoice with incomplete items.
3. Whether there is a situation where a uniform invoice for the purchase of agricultural products is not issued in accordance with the regulations to declare the deduction of input tax. Specifically, it includes: expanding the scope of agricultural products and issuing non-tax-exempt agricultural products (such as square wood, sleepers, road wood, sawn timber, etc.) as tax-free agricultural products (such as logs); False issuance of uniform invoices for the purchase of agricultural products (false quantity, unit price, tax deduction).
4. Whether the invoice for waste materials used to deduct input tax is true and legal.
5. Whether the special payment certificate for customs import VAT used to deduct input VAT is true and legal; Whether the variety and quantity of imported goods match the actual production.
6. Whether the return or sales discount is transferred out as input tax in accordance with the regulations.
7. Whether the purchased goods (services) used for non-value-added tax taxable items, value-added tax-exempt items, collective welfare and personal consumption, goods (services) with abnormal losses, and products in process and finished products with abnormal losses are transferred out as input tax in accordance with regulations.
8. Whether there is a situation where the rebate is linked to other accounts payable, other receivables and other current accounts or the operating expenses are deducted, and the input tax is not transferred out.
(2) Output tax
1. Whether the sales revenue is recorded in a complete and timely manner: whether there is a situation where the income from barter and debt is not recorded in the case; Whether there is a situation where the sales of products are not invoiced, and the income obtained is not recorded in accordance with the regulations; Whether there is a situation where sales revenue is not transferred to the account for a long time; whether it collects water, electricity, steam and other expenses from other units or individuals, and does not count or undercount income or offset expenses; Whether or not to pay the sales proceeds (such as rebates, sales awards, operating expenses, handling fees for consignment products, etc.) and then record the balance as income.
2. Whether there is a deemed sales behavior and failure to calculate the output tax in accordance with the regulations: the use of self-produced or commissioned processing goods for non-VAT taxable items, collective welfare or personal consumption, such as for the use of internal canteens, hotels, hospitals, nurseries, schools, clubs, family communities and other departments, does not count or undercounts the taxable income; The use of self-produced, commissioned processing or purchased goods for investment, distribution, free donations, gifts, and repurposing of purchased materials for external sales shall not be counted or undercounted as taxable income.
3. Whether there is a situation where the issuance of non-compliant red invoices to offset the taxable income: whether the red invoices issued and the accounting treatment comply with the provisions of the tax law in the event of sales return and sales discounts.
4. Whether the various off-price expenses charged to the buyer (such as handling fees, subsidies, fund-raising fees, return of profits, incentive fees, liquidated damages, transportation and handling fees, etc.) are taxed in accordance with the regulations.
5. Whether the taxpayer who has two or more institutions and implements unified accounting transfers goods from one agency to another institution (not in the same county or city) for sale, and whether it is treated as sales.
6. Whether the output tax is calculated according to the provisions of the deposit for the packaging materials that have not been recovered within the time limit.
7. Whether there is a VAT subject item or not, the business shall be paid according to the business tax.
8. Whether the mixed sales of VAT are taxed in accordance with the law: whether the acts that should be taxed as sales under the VAT tax law are taxed in accordance with the regulations; Whether units and individuals engaged in cargo transportation business have paid VAT in accordance with regulations in the case of mixed sales of goods sold and responsible for transporting the goods sold.
9. Whether taxpayers concurrently engaged in non-VAT taxable items separately account for the sales of goods or taxable services and non-VAT taxable items in accordance with regulations; If the accounting is not separate or cannot be accurately calculated, whether the VAT shall be paid according to the sales amount of goods or taxable services approved by the in-charge taxation authorities.
10. Whether the VAT has been paid for the purchase of goods and the act of importing goods as an agent in accordance with the provisions of the VAT law.
11. Whether the tax-exempt goods are accounted for in accordance with the law: whether the goods or taxable services exempted from VAT by VAT taxpayers comply with the relevant provisions of the tax law; whether there is any unauthorized expansion of the scope of tax exemption; Whether the calculation of the tax exemption amount and non-deductible input VAT of general VAT taxpayers concurrently engaged in tax-exempt items is accurate.
2. Enterprise income tax
Whether all taxable income is taxed in accordance with the provisions of the tax law, and whether all costs and expenses are paid before tax in accordance with the provisions of the pre-tax deduction method for income tax. Specific projects should cover at least the following issues:
(1) Income
1. Whether the appraised value of enterprise assets is incorporated into the taxable income.
2. Whether the income obtained by the enterprise from the overseas invested enterprise is included in the taxable income tax for the current period.
3. Whether the income from the sale of non-tradable shares (restricted shares) of a listed company after the lifting of the ban is included in the taxable income.
4. Whether the various income obtained by the enterprise is not recognized and taxed according to the accrual principle.
5. Whether there is a delay in realizing taxable income or adjusting corporate profits by using current accounts and intermediate accounts such as "withholding expenses"; Whether the income collected from authorized production and trademark royalties is included in the taxable income.
6. Whether the income from the acquisition of non-monetary assets is included in the taxable income.
7. Whether there is a deemed sale and no tax adjustment has been made.
8. Whether there are various exemptions and exemptions for turnover tax and various subsidies, and government incentives, which are not included in the taxable income as required.
9. Whether there are monetary and non-monetary assets that accept donations are not included in the taxable income.
10. Whether there is any investment income distributed by the enterprise, and the enterprise income tax is not paid according to the regional tax rate difference.
(2) Costs and expenses
1. Whether there is any use of false invoices or false labor costs and other inflated costs.
2. Whether there is the use of invoices and vouchers that do not comply with the provisions of the tax law to pay the costs.
3. Whether there is a "rebate" behavior that is not disbursed, such as accepting the invoice reimbursement of the distribution unit other than the enterprise for rebate in the form of money and listing it in the cost.
4. Whether there are expenses that should be borne by other taxpayers that are not disbursed.
5. Whether there is a one-time inclusion of capital expenditure in the cost of expenses: the one-time expenditure of items that meet the standard of fixed assets in the cost and expense has not been adjusted for tax payment; The management system software that meets the intangible asset standard is included in the operating expenses in a lump sum and no tax adjustment is made.
6. Whether the wages and salaries incurred by the enterprise are in line with the scope of wages and salaries stipulated in the tax law, whether they comply with the principle of reasonableness, and whether they are actually paid in the year of declaration and deduction.
7. Whether there are any accrued employee welfare expenses, trade union funds and employee education expenses that exceed the tax calculation standard, and no tax adjustment has been made.
8. Whether there is any payment of social insurance premiums and housing provident fund for employees beyond the standard and scope, and no tax adjustment has been made. Whether there are social insurance and other expenses that should be borne by infrastructure projects and special projects that have not been capitalized; Whether there are problems such as only mentioning but not paying, over-mentioning and under-paying false costs and expenses.
9. Whether there is any unauthorized change of cost valuation method to adjust profits.
10. Whether there is any depreciation that has not been accrued according to the period specified in the tax law; Change the net residual value and depreciation period of fixed assets at will; Depreciation is not provided for in accordance with the depreciation method prescribed by the tax law.
11. Whether there are any problems such as excessive expenditure of business entertainment expenses, advertising expenses and business publicity expenses without tax adjustment.
12. Whether there are problems such as expanding the scope of R&D expenses without authorization, and deducting them in violation of regulations.
13. Whether there is a deduction of various asset impairment provisions, risk reserves and other expenses that do not comply with the provisions of the financial and taxation departments of the State Council.
14. Whether the interest expense of borrowing from non-financial institutions exceeds the amount calculated according to the loan interest rate of the financial institution for the same period, and no tax adjustment has been made; whether there is an interest expense that should be capitalized; Whether the interest expense of related parties is in compliance with the regulations.
15. If there is a partial or total recovery of assets that have been treated as losses, no tax adjustment has been made; Whether there is a compensated part of the loss caused by natural disasters or accidents is not subject to tax adjustment.
16. Whether the deduction of handling fees and commission expenses complies with regulations: whether rebates, commissions, rebates, entry fees, etc. are included in the handling fees and commission expenses; Whether the recipient is an intermediary or individual with legal business qualifications; Whether the pre-tax deduction ratio exceeds the tax law.
17. Whether there are public welfare relief donations that do not meet the conditions or exceed the standards, and no tax adjustment has been made.
18. Whether the administrative service fee paid by the subsidiary to the parent company complies with the regulations: whether the service content, charging standard and amount are specified in the form of a contract (or agreement); whether the parent company has provided the corresponding services; Whether the subsidiary actually pays the expenses.
19. Whether the fixed assets are leased in the form of financial lease shall be regarded as operating leases, and the expenses shall be over-amortized and no tax adjustment shall be made.
20. Whether special funds for environmental protection and ecological restoration are withdrawn in accordance with state provisions; Whether tax adjustments will be made after the special fund is repurposed.
(3) Related party transactions
Whether there is a business transaction with its affiliated enterprises, and the taxable income and enterprise income tax payable are reduced by not collecting or paying the price and expenses in accordance with the business transactions between independent enterprises.
(4) Withholding tax
Whether the domestic enterprise distributes dividends to overseas investment shareholders is required to withhold and pay withholding income tax in accordance with regulations.
3. Individual income tax
1. Whether the individual income tax is fully and accurately withheld and paid for bonuses, in-kind and other taxable income that is not paid to employees through the "employee remuneration payable" account.
2. Whether the individual income tax has been withheld and paid in accordance with the provisions of the commercial insurance, supplementary endowment insurance, enterprise annuity, etc. purchased for employees.
3. Whether the individual income tax is withheld and paid for transportation subsidies, meal allowances, overtime subsidies, communication fee subsidies, etc. (The part of the transportation subsidy and communication subsidy within the deduction standard approved by the provincial government can be exempted from individual income tax)
4. Whether individual income tax is withheld and paid for bonuses or personal handling fees, rebates, rewards, etc.
5. Whether the individual income tax on interest, dividends and bonus income is withheld when paying interest and dividends on creditor's rights and equity.
6. Whether the sales commission obtained by real estate salespeople is incorporated into the withholding and payment of individual income tax on wages and salaries.
7. Whether the purchase of housing and the payment of housing for management personnel are incorporated into the income of employees' wages and salaries for individual income tax.
8. Whether individual income tax is withheld and paid for gifts given to customers in various promotional activities.
9. Other individual income tax issues.
4. Deed tax
1. Whether the deed tax shall be calculated and paid according to all the economic benefits paid for the acquisition of the state-owned land use right by way of transfer. If the land use right is obtained by way of agreement transfer, whether the taxable value of the deed tax includes the monetary, in-kind, intangible assets and other economic benefits payable by the recipient, such as land compensation, resettlement compensation, compensation for above-ground attachments and seedlings, compensation for demolition and relocation, municipal construction supporting fees, etc.; If the land use right is obtained by way of bidding, whether the deed tax price does not include the municipal construction supporting fees and various compensation fees.
2. Whether the deed tax shall be paid if the land use right obtained by way of allocation is later changed to the right of use by way of transfer after approval.
3. Whether the deed tax is paid in accordance with the provisions if the land allocated by the original restructuring enterprise is transferred by way of transfer.
4. Whether the land use right transferred at a low price or donated free of charge obtained by the transferee of the land use right by completing the investment quota agreed by the transferor of the land use right or investing in a specific project has paid the deed tax with reference to the local market price at the time of the tax liability.
5. Whether the deed tax has not been paid in accordance with the provisions for the land use right within the scope of the old city reconstruction and demolition.
6. Whether the deed tax has not been paid according to the total price stipulated in the contract for the land use right obtained by installment payment.
7. If the bidding land use right has not been processed for property rights and is directly re-transferred, whether the deed tax has not been declared and paid in accordance with the regulations.
8. Other issues.
5. Property tax
(1) Whether the value of the land is included in the value of the property and the real estate tax is paid.
(2) Whether there are ancillary facilities that are inseparable from the house and are not included in the original value of the property to pay real estate tax.
(3) Whether the real estate that has not been completed and accepted but has been actually used has paid real estate tax.
(4) Whether the real estate used without rent is subject to real estate tax in accordance with the regulations.
(5) Whether the interest that should be capitalized is included in the original value of the property and the real estate tax is paid.
1. After the self-built self-use property is delivered, whether it has been listed as a "construction in progress" for a long time, and the real estate tax has not been declared and paid.
2. Whether the rent of the house is directly offset against the "enterprise management fee" or linked to other payables and the unpaid property tax is not paid.
3. Whether the expenditure on the improvement of ancillary equipment and fixed assets that are inseparable from the house increases the original value of the taxable property.
4. Whether the property tax is declared and paid from the month after the completion of the new and purchased property and the month after the property right is obtained.
5. Whether the new value of the enterprise after the revaluation of the value of the house after the liquidation and verification of capital is declared and paid in accordance with the relevant regulations.
6. Whether the real estate tax is paid in accordance with the relevant provisions for self-use, leasing or lending of commercial houses built by the enterprise. Whether the commercial housing that has been used, leased or lent before the sale of the commercial housing is declared and paid real estate tax in accordance with the regulations.
7. Whether the corresponding land value is included in the original value of the property in accordance with the regulations to levy the real estate tax.
8. Other property tax issues.
6. Land use tax
1. Whether the expropriated and undeveloped land has been declared and paid land use tax in accordance with the regulations.
2. Whether the land use tax is levied in accordance with the provisions during the development period.
3. Whether the tax declaration is adjusted in a timely manner after the change of land grade and use tax.
4. Whether the land occupied by the unsold commercial housing is subject to land use tax in accordance with the regulations.
5. If there is a difference between the actual area of the land and the land use certificate, whether the land use tax is paid according to the actual area of the land.
6. Other land use tax issues
7. Stamp duty
1. Whether the nature of the contract is confused, the applicable tax rate is lowered or the tax basis is reduced without authorization, the tax is not calculated according to the full amount of the tax, the taxable voucher is classified as a non-tax voucher, and the stamp duty is omitted.
2. Whether the taxable certificate is not decaled when it is issued or received, and the decal is not applied until the effective date of the certificate, resulting in the postponement of the payment of stamp duty.
3. Whether to pay stamp duty after increasing paid-in capital and capital reserve.
4. Other stamp duty issues.
Source: Mei Song talks about taxation.