Enterprise profitability will be taxed, there are taxes will be involved in tax issues, sometimes some of the situation is overlooked it is the existence of tax risks, which causes a lot of unnecessary trouble, then today to tell you about some common tax risks, I hope to attract your attention.

One, the employee's salary, bonuses

Some enterprises to help high-paid employees do not pay or pay less personal income tax, allowing employees to use the form of reimbursement notes to offset the total amount of salary. However, employees submit a variety of bills, including non-compliant bills, receipts and catering invoices, etc. For the amount listed in the non-compliant bills and receipts is not allowed to be deducted before EIT, while the catering belongs to the enterprise's business hospitality expenses, which are allowed to be deducted before EIT within a certain limit. Therefore, the enterprise actually bears part of the employee's personal income tax indirectly.

Second, car-related expenses

Practice in the business investor test car expenses to get the enterprise reimbursement is quite common, such as car insurance premiums, maintenance costs, repair costs, tolls and bridge tolls and fuel costs, etc., and the financial staff that as long as the explanation of the vehicle costs are incurred for the business of the enterprise, it is completely can be expensed in the enterprise accounts. But because the ownership of the car does not belong to the enterprise, the car's own insurance premiums, maintenance fees, repair costs, etc. shall not be borne by the enterprise, so the enterprise's account of the investor's private car expenses there is a greater tax risk.

Third, personal loans long-term accounts

Enterprise personal investors in the name of borrowing funds diverted from the enterprise for personal consumption, long-term accounts and not in the settlement, as early as 2005, the State Administration of Taxation issued the "on the issuance of the management of personal income tax notice", made it clear that the individual investor from the period of investment in the enterprise's borrowing for more than one year, and not used for enterprise production and operation, the unreturned amount of their unused funds will be used for the enterprise's production and operation. operation, the unreturned loan can be regarded as the dividend distribution from the enterprise to the individual investor, and the individual income tax will be levied in accordance with the items of interest, dividend and bonus income.

Four, false capitalization or evasion of registered capital

Simply put, the registered capital is not real or registered soon after the return or transfer of funds. Industry and Commerce Bureau of the annual inspection found that the registered capital is not in place or to draw away from the registered capital, the light is required to make up and give the amount of 5-12% of the fine to be evaded, and the heavy is likely to pursue the shareholders of the form of responsibility.

Five, hidden income

Hidden income of the common practice is to set up outside the account or inside and outside the account. Sales revenue is not as good as the external accounts into the internal accounts, the funds circulate outside the body. Contradictory phenomenon is that, due to the income is not recorded or less bookkeeping, the company has been in the red or on the verge of a small profit. While the company's production and operation scale is getting bigger and bigger, the company's scale expansion, and the books are not enough funds, there will be a constant borrowing from the shareholders of personal loans, therefore, this tax evasion is the form of external accounts with shareholders on the current account occurs in a larger amount, and more frequent.

Sixth, a large number of receipts or white slips into the accounts

China's implementation of the "tax control by invoice" management system, so the state issued an invoice management system. These systems provide that legal bills that do not comply with state regulations shall not be recorded in the accounts and shall not be deducted before tax. In practice, it is sometimes difficult for enterprises to obtain formal invoices, so they can only use white receipts in their accounts, and according to the regulations, tax adjustments should be made in this case. However, some enterprises do not make tax adjustments according to the regulations, there is a tax risk.

Seven, the enterprise in the bank opened another deposit account does not report to the tax bureau

A few enterprises in order to conceal the sales revenue will be opened more than one deposit account for the transfer of funds, this phenomenon will be considered to evade the tax, once the bill by the tax authorities now, the seriousness is to bear criminal responsibility.