I. Reasons for becoming a risk taxpayer:
Enterprises pay taxes blindly; Enterprises forget to pay taxes or pay less taxes due to the negligence of financial personnel or lack of necessary tax knowledge, or pay more taxes for no reason because of ignorance of preferential tax policies;
Enterprise tax planning scheme failed: First, violating tax laws and regulations and paying less taxes may lead to fines, paying late fees and lowering the reputation of tax paying enterprises, and not only enterprises will be punished by tax administration, but even relevant financial personnel will be investigated for criminal responsibility; Second, improper use of the tax law, blind tax payment, excessive tax payment, increase unnecessary tax costs, leading to the loss of corporate profits.
It is an enterprise that may have a special VAT invoice with the runaway enterprise and obtain an "abnormal voucher" (the so-called "runaway enterprise" means that the tax authorities can't find this company and don't know about it)
What is an "abnormal voucher"?
1. The names of commodities purchased and sold by commercial enterprises are seriously deviated; The production enterprise has no actual production and processing capacity and no entrusted processing, or the production energy consumption is seriously inconsistent with the sales situation, or the purchased goods cannot directly produce the goods sold by it and there is no entrusted processing.
2. Failing to declare the missing persons directly, or making false declarations by filling in the relevant columns of the VAT tax return, so as to avoid the examination and comparison by the tax authorities.
Second, how to relieve the risk of taxpayers:
Contact the affiliated tax bureau or the personnel stationed in the tax bureau to inquire about the reasons and deal with them according to the requirements of the tax bureau.
The first thing is to "transfer out the input tax". All the tax deducted from your special ticket must be transferred out. Don't feel wronged. After all, the IRS has not received the tax declared by the drawer, so the payee can't get it.
Enterprises are listed as risk taxpayers, which shows that there are some problems in the tax rate and related financial indicators of enterprises. We should actively cooperate with the investigation of the tax authorities and actively rectify the existing problems. Pay taxes legally, and pay taxes according to law.
Submit an application to remove the risk, and finally find a special administrator to unlock it, in order to return to normal.
legal ground
Article 37 of the Law on the Administration of Tax Collection stipulates that taxpayers engaged in production and business operations and taxpayers engaged in business operations temporarily fail to go through tax registration in accordance with the provisions, which shall be verified by the tax authorities and ordered to pay.
If a taxpayer has one of the above circumstances, the tax authorities shall adopt one or more of the following methods to verify its tax payable:
1, referring to the tax burden level of taxpayers with similar business scale and income level in local similar industries or similar industries;
2, according to the operating income or cost plus reasonable expenses and profits;
3, according to the calculation of raw materials, fuel, power and other consumption or calculation for approval;
4, according to other reasonable methods for examination and approval.
The tax authorities should follow the statutory authority and procedures to protect the legitimate interests of taxpayers. For example, when individual industrial and commercial households are approved to collect taxes, they must follow legal procedures, that is, self-declaration, typical investigation, quota verification and quota payment.