Income and output tax
1. Revenue recognition risk. The time when the obligation to pay value-added tax in the construction industry occurs is the day when the taxable behavior occurs and the sales amount is received or the evidence for claiming the sales amount is obtained; If the invoice is issued first, it shall be the day when the invoice is issued; In the case of prepayment, the tax obligation occurs on the day when the prepayment is received. Therefore, the recognition of VAT sales is different from the recognition of enterprise income tax and accounting income. Therefore, it is necessary to pay attention to the filling in columns 1No. 1 6 of the VAT declaration form, the increase and decrease of accounts receivable and advance receipts, and the declaration of VAT, and analyze the possible tax risks.
2. Invoice management risk. Based on the fact that the current value-added tax policy applies different tax rates to different taxable industries, in order to increase its own input tax, Party A of the construction contract sometimes requires the construction unit to issue separate invoices for equipment, materials and engineering services in order to offset the input tax. Therefore, it is necessary to pay attention to the vertical changes of various contracts, income subsidiary ledger, current account and income subsidiary structure before and after the reform of the camp, or find clues to such problems through third-party information, tax visits, tax enterprise discussions, etc., and listen to the voice of taxpayers.
3. Associated risks. 20 15 revised qualification standard for construction enterprises stipulates that the net assets of first-class enterprises 1 100 million yuan or more; The net assets of secondary enterprises are more than 40 million yuan; The net assets of tertiary enterprises are more than 8 million yuan. In this way, the affiliated operation of the construction industry is bound to bring certain tax risks. It is necessary to know the changes in business process, marketing strategy, internal control mechanism, contract content, settlement management, project manager's personal account, current account and capital flow from relevant personnel of the enterprise, and pay attention to the influence of related projects on revenue recognition and tax revenue.
Cost and input tax
4. Risks not considered separately in simple taxation. Although the value-added tax policy requires that general tax and simple tax be accounted for separately, it cannot be guaranteed that the input tax obtained by individual Jian 'an enterprises using simple tax items will be deducted as the input tax of general tax items. Tax risk needs to focus on enterprises that simply file tax returns, and judge whether there is the risk of over-deduction of input tax through the logic of construction contract and bill of quantities.
5. Accept the risk of falsely making out the input tax deduction. Due to the requirement of the transportation radius of commercial concrete, it is not economical to spend more than a certain transportation distance on steel and cement. The Quality Standard for Construction Industry has mandatory provisions on the entry inspection of commercial concrete, cement, steel, waterproof materials, gelling agents and other building materials that affect the engineering quality and human health, and there are certain tax management risks for top-level tickets that are from far to near, drawers are not centralized, there is no entry inspection data or they are inconsistent with business logic. If necessary, we can use the advantages of computer programming or electronic inquiry to judge the authenticity of the business from the logical verification of capital flow, transportation flow and cargo flow. In this case, when affiliated enterprises settle their costs and expenses through personal contacts, the tax risk is greater. Using the authenticity and correlation of the compulsory inspection records of industry quality and safety can prevent certain tax risks.
6. The risk of obtaining false or open ordinary invoices and including them in the cost. This is mainly manifested in obtaining special invoices from individual industrial and commercial households that lease production equipment, which is significantly higher than before the reform of the camp, which can not only deduct the input tax but also increase the cost. As an important building material, cement should have no balance at the end of the year. Generally, its performance should be tested by the designated department before it is used for more than 3 months. If it does not meet the use requirements, its input tax shall be transferred out. Sand and gravel, a building material, can be used for simple collection, mostly for concealed works. Taxpayers do not have the corresponding professional knowledge, which makes it difficult to verify the quantity. At this time, it is necessary to learn the principle of bill of quantities and pay attention to its logic of purchasing quantity and production consumption.
7. Cost recognition risk. Due to the long development cycle of construction projects and the large year-end balance of project construction and project settlement, it brings certain difficulties to enterprise income tax management. The cost should be reasonably determined according to the project schedule and quantity stipulated in the contract to cope with the risk of enterprise income tax management. In this case, it is also necessary to make a structural vertical analysis of the cost composition and inventory balance of the construction enterprise in combination with the construction contract and bill of quantities, and check the possible tax risks caused by the cost changes before and after the enterprise reform.
On the choice of tax calculation method
8. Risks of upstream and downstream enterprises' method selection. The choice of tax calculation method must not destroy the chain of value-added tax controlled by votes. If the general taxpayer chooses the simple method according to the regulations, the input tax may not be deducted, but the general or special invoices of 3% value-added tax may be issued in full, and the downstream enterprises can deduct the input tax if they obtain the special invoices. If the general tax method is selected, the input tax can be deducted according to the regulations, and special or ordinary invoices for value-added tax can be issued at the tax rate of 1 1%.
9. The risk of selecting differential tax at the same time under the general taxation method. When enterprises choose the general tax method, they also choose the differential tax for subcontracted projects that have not obtained special invoices, resulting in underpayment of value-added tax. In this regard, we should pay timely attention to the column 1 2 of Schedule14 of the Enterprise VAT Tax Return, and fill in the "service, real estate and intangible assets deduction items and actual deduction amount in this period", and at the same time fill in the "actual deduction amount in this period" in Line 2 of Schedule 3, which is a major risk of VAT. At the same time, pay attention to the continuity and accuracy of tax deduction in Schedule 4.
10. Related party transaction risk. It is precisely because of the existence of differentiated tax policies and differentiated value-added tax rates that construction enterprises set up affiliated enterprises on the grounds of improving the bid-winning rate of engineering projects, thus reducing tax revenue, which is manifested in the fact that the same investor owns multiple construction enterprises at the same time, with more enterprises buying and selling building materials, building design and building equipment leasing in the upstream and real estate and construction services in the downstream. How to distinguish the legitimacy of this tax planning will bring greater risks to tax management.
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