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There are currently 18 types of taxes in the mainland, namely value-added tax, enterprise income tax, individual income tax, stamp duty, consumption tax, vehicle purchase tax, customs duties, ship tonnage tax, urban land use tax, real estate tax, vehicle and vessel tax, land value-added tax, cultivated land occupation tax, deed tax, tobacco tax, environmental protection tax, resource tax, urban maintenance and construction tax, so many taxes, for most enterprises and individuals, it is actually five, value-added tax, corporate income tax, individual income tax, additional tax, stamp duty.
At present, some enterprises may find that risk warnings are becoming more and more frequent, and supervision is becoming more and more intelligent, so what are the main aspects of early warning.
After the launch of the fourth phase of the Golden Tax, the risk warnings of various taxes have indeed become more frequent and intelligent. The following are risk warning cases and analyses for major taxes such as value-added tax, corporate income tax, and individual income tax:
1. VAT risk early warning
1. Case: A construction enterprise failed to confirm the project receivable at the time agreed in the contract, resulting in the failure to pay VAT as required.
Analysis: Through big data comparison and monitoring, the fourth phase of the Golden Tax can find out that enterprises do not recognize revenue on time, thereby triggering VAT risk warning. In this case, the enterprise should adjust the revenue recognition time in time to ensure that the VAT is paid on time and avoid tax risks.
2. Case: An enterprise purchased goods to be issued to employees as benefits, but failed to transfer out the input tax in accordance with the regulations, resulting in VAT risks.
Analysis: The fourth phase of the Golden Tax can monitor the procurement, inventory, sales and other links of the enterprise, and find that the enterprise has not transferred out the input tax in accordance with the regulations. Enterprises should standardize the benefit payment process to ensure compliance with tax laws and avoid triggering VAT risk warnings.
2. Early warning of enterprise income tax risk
1. Case: The total asset turnover rate of an enterprise is abnormal, which is lower than the level of the same industry, and there may be an understatement of revenue.
Analysis: By comparing the total asset turnover rate of enterprises with the level of the same industry, it is found that enterprises may undercount their revenues. Enterprises should pay attention to changes in the total asset turnover ratio, self-examine and adjust business strategies in a timely manner to ensure tax compliance.
2. Case: An enterprise has retained VAT for a long time, and may have off-the-books operations or losses.
Analysis: The fourth phase of Golden Tax can monitor the VAT credit of enterprises and find out the possible reasons for the long-term VAT credit of enterprises. Enterprises should pay attention to the VAT retention and adjust their business strategies in a timely manner to ensure tax compliance.
3. Early warning of individual income tax risks
1. Case: The income from wages and salaries of employees of an enterprise fails to declare and pay individual income tax in accordance with regulations.
Analysis: Through the docking with the financial system of the enterprise, the fourth phase of the Golden Tax can monitor the wages and salaries of employees, and find that the individual income tax is not declared and paid in accordance with the regulations. Enterprises should standardize the declaration and payment process of wages and salaries to ensure the compliance of employees' individual income tax.
2. Case: An enterprise has illegal acts such as falsely listing employee lists and fraudulently receiving wages and salaries.
Analysis: Through big data comparison and monitoring, the fourth phase of the Golden Tax can find illegal behaviors such as false employee lists and fraudulent receipt of wages and salaries. Enterprises should strictly abide by the provisions of the tax law, standardize the management of employment and salary, and avoid triggering the early warning of individual income tax risks.
The launch of the fourth phase of the Golden Tax has made tax supervision more intelligent and precise, and enterprises and individuals should strictly abide by the provisions of the tax law, standardize tax behavior, and ensure tax compliance. At the same time, we should pay attention to the risk warning tips of the fourth phase of the Golden Tax, self-examine and rectify relevant problems in a timely manner, and avoid triggering tax risks. To learn more about preferential policies and policy landing support, pay attention to "Tax Bar", and reply to "Tax Warning" to receive it for free!