The tax bureau compares the individual income tax declaration data with the enterprise income tax salary deduction data. The tax bureau is also doing this in a serious way, and there have been similar cases before.
There is an amount of income in the personal income tax return
And what about inside the corporate income tax return? There is also a salary expense
You have to report these two data to the tax bureau, the amount of income in the individual income tax, your company is a withholding agent, and you must withhold and pay individual income tax according to law when paying employees' wages, and you need to fill in the amount of employee income in accordance with the provisions of the individual income tax law, and then declare and withhold individual income tax. The salary you pay to your employees is also a cost expense for you, which needs to be deducted before corporate income tax, which is the salary expense in the corporate income tax return. Since you have to report these two data to the tax office, the logical relationship between these two data is worth paying attention to.
Through the direct logical relationship between the table and the table, the tax bureau can also find the error or cattiness of the enterprise's tax declaration, and then further check and find the problem.
The wage and salary income in individual income tax refers to the wages, salaries, bonuses, year-end salary increases, labor dividends, allowances, subsidies and other income related to the position or employment obtained by an individual due to his or her position or employment.
The wage and salary expenses in the enterprise income tax refer to all cash or non-cash labor remuneration paid by the enterprise to the employees who are employed or employed by the enterprise in each tax year, including basic salary, bonuses, allowances, subsidies, year-end salary increases, overtime wages, and other expenses related to the appointment or employment of employees.
Obviously, we do not have a significant difference between the two in terms of caliber range, and if there are no special circumstances, we can say that the two can theoretically be completely identical.
Company A will pay employees 10,000 yuan per month from January to December 2022, and the company's salary will be paid in the current month, and the individual income tax will be withheld and paid in accordance with the law. Then for Company A, the salary expenses allowed to be deducted during the final settlement are 120,000 yuan.
And what about personal income tax? The monthly salary is 10,000 yuan, and the amount of personal income tax withheld and paid every month is also 10,000 yuan, and the total amount of the whole year is 120,000 yuan.
The two sets of data are equal, this is the ideal state, exactly the same, for most businesses, there is nothing special, both sets of data can reach the ideal state, if there is a difference, or the difference is too large, there is always a reason.
The most common and most common reason is due to payroll timing.
Company A pays the salary of the current month in the current month, but most enterprises pay the salary of the current month in the next month, and the period of individual income tax declaration is based on the actual month of payment of wages, and the enterprise income tax is based on the accrual system, in this case, there will be a mismatch between the two sets of data.
For example, if Company A implements the current month's salary and pays it next month, the salary from January to December 2022 is as follows
According to the accrual basis, the company's annual salary account in 2022 is 210,000 yuan, which will be paid before the final settlement, so the tax amount is also 210,000 yuan.
As for the cumulative income of individual income tax, because the period to which individual income tax belongs is based on the period of actual payment of wages, the amount of income in the period to which January 2022 belongs corresponds to the number of accounts in December 2021. And so on.
Then the annual personal income tax in 2022 will be 160,000 yuan according to the cumulative income from January to December of the corresponding period.
At this time, if you compare the number of income declared by individual income tax and the number of corporate income tax deductions, there is a difference, and it is obvious in this case that the number of individual income tax declarations is less than the deduction data of corporate income tax.
Of course, this difference is reasonable, and it can be said that if the company's wages fluctuate little in December every year, this difference will not fluctuate greatly, let's take a look at it specifically.
For example, Company A's salary expenditure in 2022 is as follows, which is stable at 50,000 yuan in December every year and 10,000 yuan in other months.
So obviously, at this time, the account is 160,000, the pre-tax deduction of income tax is 160,000, and the cumulative income of individual income tax declaration is also 160,000, although it is misplaced, but because the salary in December 2021 and 2022 has not changed, the impact of this dislocation is just offset.
From the above, we can see that if the current month's salary is paid next month, we should first exclude the impact of the December wage difference when comparing the two sets of data.
However, on the contrary, some units are rushing to declare, and the period to which the salary belongs is the period to which the tax belongs, in this case, it is completely correct.
As shown in the figure:
The period to which the tax belongs is directly based on the period to which the salary belongs. According to the accrual basis, the company's annual salary account in 2022 is 210,000 yuan, which will be paid before the final settlement, so the tax amount is also 210,000 yuan.
The cumulative income of individual income tax is also 210,000 according to the period to which it belongs. On the contrary, the comparison of wages and salaries between individual income tax and enterprise income tax can be seamlessly matched by those who rush to declare individual income tax. You just say this, isn't it embarrassing......
In fact, it is also very easy to understand that the individual income tax you declare according to the realization of receipts and payments is naturally contrary to the occurrence of corporate income tax rights and responsibilities, and you also incur individual income tax according to the rights and responsibilities, and the period to which the salary belongs is used as the period to which the individual income tax belongs, so it is natural to take two to coincide.
Therefore, the dislocation of time is a normal cause, and a reasonable explanation is sufficient. And this comparison is more about investigating some unreasonable reasons, which often hide tax risks.
For example, the wages and salaries are listed too much, the enterprise falsifies the salary payment schedule, falsely lists the costs, and the accounting scope of wages and salaries is incorrect, resulting in more pre-tax deductions and less individual income tax deductions.
Another example is that the employee underdeclares the salary income, and the employee pays the salary but does not declare the individual income tax, or declares the individual income tax according to the lower income.
Employees whose annual income does not exceed 60,000 yuan are considered to be exempt from filing individual income tax. The wages and salaries are accrued, and they are not paid before the end of the final settlement in the following year, and they are converted into current accounts, such as the audit case of Suizhou City above, and the enterprise will transfer the uncashed bonus to the current account - other payables, which will be deducted before tax of the enterprise in advance.
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