Under the tax management model of vote-control, invoices are required for pre-tax deduction of income tax or VAT credit, whether for costs and expenses. In recent years, tax authorities have been increasingly vigilant in early warning and monitoring of enterprise tax risks by utilizing the Golden Tax III, and enterprises that have invoice problems are increasingly at risk of being investigated and dealt with.

01

Recently, the Chongqing tax authorities, with the great assistance of the Beijing tax authorities, have confirmed that Chongqing F Investment Co., Ltd. has hidden 11.16 million yuan of revenue by fictitious business projects, false invoices in the accounts, and inflated costs.

In response to the enterprise's illegal behavior, the Chongqing tax authorities made a decision to pay back the enterprise income tax, add late payment fees and impose a double fine*** of more than 7.6 million yuan. At present, the tax has been fully recovered into the treasury.

The beginning and end of the case

The inspectors examined the electronic accounts of Chongqing F. When analyzing the management expenses, a piece of business attracted the attention of the inspectors, and the enterprise's voucher No. 7 and voucher No. 22 of August 2015 showed that the enterprise paid the consulting service fee of 4 million yuan and 3.9 million yuan, respectively, to Beijing X through the bank. million yuan consulting fees? Why did the enterprise pay 7.9 million yuan of large consulting fees to Company X?

The inspectors then asked Chongqing F to provide the two sets of vouchers and the attached detailed original annex information.

The review of the original attachments found that the 7.9 million yuan of service fees consisted of nine ordinary VAT invoices issued by Beijing X on August 26, 2015, and the bank transfer check stubs attached to the vouchers showed that Chongqing F remitted 7.9 million yuan to the account of Beijing X on August 31st.

For this expenditure, Chongqing F's explanation was that because Beijing X Company planned and represented a borrowing business project for it, this was the intermediary service fee paid to it according to the market rate. The inspectors did not believe the other party's explanation and continued to review and analyze the information of the business parties.

It was found that Chongqing F Company used fake invoices to enter the accounts, forged bank transfer stubs, etc., fictional consulting services business with three enterprises in Beijing, misrepresentation of costs, *** hidden income of 11.16 million yuan. In response to the enterprise's illegal behavior, the tax authorities, in accordance with the law, made a decision to pay back taxes, add late fees and impose a fine of one times *** totaling more than 7.6 million yuan.

02

Taxpayers in the production and operation process as long as the occurrence of tax obligations, in accordance with the law should be declared to pay taxes, must fulfill the obligation to declare and pay taxes. But a few taxpayers in order to avoid tax obligations, but to take a variety of illegal means to achieve the purpose of paying less or even not pay taxes, which, to take false invoices for the costs of false tax declaration is a typical way of tax evasion.

According to China's "Tax Collection and Management Law", Article 63 (1) provides that: taxpayers who forge, alter, conceal, destroy without authorization the books of accounts, vouchers, or more expenditure on the books or not listed, less income, or by the tax authorities notified of the declaration and refused to declare or make a false tax declaration, do not pay or underpayment of taxes due, is tax evasion.

At the same time, according to the above law, the taxpayer tax evasion, by the tax authorities to recover its non-payment or underpayment of taxes, late fees, and impose a non-payment or underpayment of taxes more than fifty percent of the fine less than five times; constitutes a crime, according to the law to investigate criminal responsibility.

Relying on a single invoice in the accounts, there are loopholes and risks both in the management of internal control of the enterprise and in tax management. Not to mention fake invoices!

03

In addition to the risky taxpayers mentioned above, any sign of suspicion by an enterprise in 2019 will be subject to tax audits! Mi Mo has organized 6 common tax-related risks for enterprises, and medicine people must check themselves against them!

1 , not timely tax returns

2 , VAT small-scale annual declared income is less than the amount of invoicing

Whether it is self-developed invoices or on behalf of the invoices. The declared income must not be less than the invoiced amount, and less than the invoiced amount will trigger the risk model to respond to the task of prompting, tax assessment and tax verification procedures.

3, The amount of tax incentives, but not the qualifications

Tax incentives such as tax exemptions are not discretionary, and must be in accordance with relevant regulations.

Private fill in tax-free sales, the tax will take measures to respond. Tax-free this column, pay attention, must need to stay true, legal backup information, otherwise the column will always be empty.

4 , always hovering in the general taxpayer and small-scale demarcation line of the enterprise

Because many enterprises do not want to become a general taxpayer, but usually the business volume is really large, and then they will be taken to the general taxpayers to stop invoicing the threshold line, to avoid the general taxpayers to identify.

This behavior is difficult to hide from the powerful tax information system, and once investigated, it is bound to pay a lot of back taxes.

5 , Risk of voiding invoices at the tax-free micro tipping point

The continuous voiding of invoices near the 300,000 yuan tax exemption at the end of the quarter of small and micro enterprises is very likely to be the taxpayers in order to enjoy the micro tax exemption concessions to take the voiding of invoices, and to reopen them next month.

However, scrapping needs to be done with care, and tax monitoring is very precise.

6 , Export fraudulent tax rebate enterprises

The four departments of the State Administration of Taxation, Public Security, Customs and the People's Bank of China have jointly initiated a cooperative mechanism for preventing and combating the crime of fraudulent export tax refunds to maintain a high-pressure situation on export fraudulent tax refunds, and fraudulently obtaining tax refunds through the overstated quantity, price, or empty box fake exports and other tactics. The enterprises that cheated the state tax rebate by overstating the quantity and price or fake export of empty boxes are severely punished.

Therefore, to remind all the medicine people: in the daily work to do standardized bookkeeping, reasonable tax reporting, in order to reduce the risk of tax audits, there are times when the boss is not very clear, and the boss to communicate with the boss to explain the harm of non-standardized financial. If the boss is always my way, then the financial staff should do a good job of self-protection!

04

It can be said that in the tax authorities to control the tax escalating, accounting blacklisting system continues to improve today, any pharmaceutical companies want to avoid tax audits to avoid tax obligations, it is simply not possible.

As a result of the vote to control the tax, many of the business practices stipulated in the corporate income tax law, the unified should pay all the payment, should be offset all the credit, and as the implementation of the policy, the enterprise should also be real-time effective tax planning, in order to seize the dividends, to avoid the risk.

1 , False votes can not want, more can not buy

This phenomenon is very common, for example, there is a sampling of twenty central enterprises, eighteen households to do false accounts, the false accounts of the tax aspects of the main here is related to the enterprise income tax. The above mentioned find invoice reimbursement, as well as Taobao and other ways to buy invoices, these ways to buy invoices can be characterized as not related to their own business costs or expenses, can not be deducted before the tax, so in the future false votes to be careful to touch. In addition, we should confirm the electronic invoice reimbursement to avoid being pitched, and it is easy to repeat the reimbursement.

2 , Finding Opportunities in the Rift Valley of Policies

At this stage of taxation, however, there are a lot of imperfections, and at the same time there is a lot of space for tax planning. For example, the transfer of financial products in the policy of taxation of asset management products applies to the difference in taxation, Cai Shui 2017 No. 90 in the provision of some cases can be used as the closing price and so on as the purchase price, so that it is a perfect way to avoid the risk of monitoring the control of taxes by the ticket.

3 , self-study tax policy

Only then, in order to enjoy the right to enjoy their own entitlement, tax policy, no one dare to guarantee that they can completely remember, use, so many times the government agencies will not take the initiative to give the enterprise preferential treatment, the best way still! The best way to do this is to learn more about yourself, standardize your business according to the relevant documents and policies, and then enjoy the rights you deserve to avoid being implicated in the vortex of vote-controlled taxation.