_ Tax Risk 1: I am not familiar with the tax reduction and exemption policy and miss the opportunity to enjoy tax benefits.
The SME Development Promotion Center of the Ministry of Industry and Information Technology released the national enterprise burden survey and evaluation report for the first time. The data shows that 74% of the enterprises surveyed report heavy tax burden, and only 35.64% have fully implemented the preferential tax policies. Up to 50% of enterprises don't know the relevant policies of benefiting enterprises. The survey data shows from one aspect that at present, taxpayers generally don't understand tax policies and are not familiar with the specific provisions and requirements of preferential policies. For taxpayers, it is one thing to have preferential tax policies, and it is another to enjoy relevant preferential tax policies. Therefore, it is urgent to learn and understand the preferential tax policies. We can continuously collect and regularly supplement China's current effective preferential tax policies through online inquiry, consulting the competent tax authorities for communication and confirmation, or hiring tax-related intermediaries for overall planning and special planning, so as to keep abreast of the latest policy changes and better implement and use preferential policies.
_ Tax Risk 2: Improper implementation of actual operation and abuse of preferential tax policies.
First, misunderstanding and misinterpretation of preferential tax policies. It is necessary to strictly implement the policy and use various methods to accurately grasp the basic situation of enterprises and tax reduction and exemption projects and verify whether they really meet the conditions for enjoying preferential policies. For example, calculate the business volume of the enterprise in detail and verify whether it really reaches the threshold. Second, the implementation of preferential tax policies is biased, distorted and discounted. Raise awareness of the importance of implementing preferential tax policies, enhance the consciousness and initiative of implementation, and ensure that all preferential tax policies are not deviated, distorted or discounted in implementation. Third, the abuse of preferential tax policies. Taxpayers need to know their own applicable preferential tax policies, effectively standardize and improve the application degree of preferential tax policies and the accounting level of tax reduction and exemption, and prevent and reduce the occurrence of unfair competition behaviors such as abuse of preferential tax policies. For taxpayers who enjoy preferential tax policies, they should constantly broaden their business ideas and solve problems in the implementation of preferential policies in a timely manner. Through the implementation of relevant preferential tax policies, the various tax benefits that taxpayers should enjoy can be realized concretely.
_ Tax Risk III: The approved tax reduction and exemption need not be approved and confirmed.
Approved tax reduction or exemption refers to the tax reduction or exemption items that shall be approved by the tax authorities according to laws and regulations; Taxpayers who enjoy the approved tax reduction or exemption shall submit the approval materials and apply, which shall be implemented after being approved and confirmed by the tax authorities with the power of examination and approval according to the provisions of these Measures. Taxpayers applying for approved tax reduction or exemption shall submit a written application to the tax authorities within the tax reduction or exemption period stipulated by the policy, and submit corresponding materials as required. Taxpayers who fail to apply in accordance with the provisions or apply but have not been approved and confirmed by the tax authorities with the power of examination and approval shall not enjoy tax reduction or exemption. Taxpayers applying for approved tax reduction or exemption shall submit a written application to the tax authorities within the tax reduction or exemption period stipulated by the policy, and submit corresponding materials as required. Taxpayers shall be responsible for the authenticity and legality of the submitted materials. If the application for tax reduction or exemption meets the statutory conditions and standards, the tax authorities shall make a written decision on granting tax reduction or exemption within the prescribed time limit. If tax reduction or exemption is not granted according to law, the reasons shall be explained, and the taxpayer shall be informed of the right to apply for administrative reconsideration and bring an administrative lawsuit according to law.
_ Tax Risk IV: filing for tax reduction or exemption, not filing as required.
Filing tax reduction and exemption refers to tax reduction and exemption items that do not need the approval of the tax authorities. Taxpayers who enjoy the filing of tax reduction or exemption shall have the corresponding qualifications for tax reduction or exemption, and go through the filing procedures according to regulations. The implementation of filing tax reduction or exemption can be based on the principle of reducing the burden on taxpayers and facilitating tax collection and management. In the declaration stage of enjoying tax reduction or exemption for the first time, taxpayers are required to attach materials or materials to the tax return for filing, or after the end of the declaration period, taxpayers are required to submit filing materials for filing within other prescribed time limits. Taxpayers who enjoy the filing of tax reduction or exemption shall file tax returns in accordance with regulations. Recently, a non-resident enterprise in Beijing failed to fulfill the tax filing procedures according to law, and its application for enjoying special preferential treatment for deferred tax was rejected by the competent tax authorities according to law. The enterprise pays back taxes and late fees on its equity transfer income, totaling120,000 yuan. The company's business purpose is reasonable, and at the same time it meets the substantive conditions of special restructuring tax incentives, but it fails to fulfill the written filing procedures in advance as required. If an enterprise fails to make a written record in accordance with the regulations, it shall not be subject to tax treatment according to the special restructuring business, nor shall it enjoy the corresponding tax preferential treatment. The Beijing Municipal State Taxation Bureau finally determined that the company did not meet the special tax treatment conditions, and required its competent tax authorities to do a good job in tax collection and management in accordance with the applicable policies and procedures for the general tax treatment of non-resident enterprises' equity transfer. In the end, the company paid more than120,000 yuan for the income from its equity transfer. Where the preferential tax policies formulated by the state are not explicitly approved, the record management shall be implemented. Before taxpayers enjoy preferential tax treatment, they should record or approve their qualifications according to regulations. Except for those that do not need approval or filing, those who fail to file or approve according to the regulations shall not enjoy tax concessions.
_ Tax Risk V: Those who do not meet the conditions for tax reduction or exemption shall be dealt with in accordance with the provisions of the Tax Administration Law.
If the actual operating conditions of taxpayers do not meet the conditions for tax reduction or exemption, or if they have obtained tax reduction or exemption by deception, if the conditions for tax reduction or exemption have changed and they have not been reported to the tax authorities in time, and if they have not fulfilled the relevant procedures in accordance with the provisions of these Measures, the tax authorities shall handle them in accordance with the relevant provisions of the Tax Administration Law.
_ Tax Risk VI: If the tax reduction or exemption situation changes, the qualification for tax reduction or exemption will be re-examined.
When a taxpayer enjoys the treatment of tax reduction or exemption, it shall report to the tax authorities in time, and the tax authorities shall re-examine the taxpayer's qualification for tax reduction or exemption. If the actual business situation changes, the tax preference qualification shall be abandoned or terminated. If the conditions for taxpayers to enjoy preferential treatment change and they no longer have preferential qualifications, the tax authorities shall, in accordance with the principle that substance is more important than form, conduct post supervision inspection on the actual operation of enterprises.
For example, Jin Fu New Materials Co., Ltd. will enjoy the preferential policy of "two exemptions and three reductions" from the profit-making year, and the total income tax benefits it enjoys will reach 10572 million yuan. At present, Betty Polymer, the foreign shareholder of Jin Fu New Materials, only holds 65,438+08.7078% of the company's shares, which no longer meets the requirement that foreign-invested enterprises must hold more than 25% of the shares to enjoy tax reduction or exemption. At the same time, Jin Fu New Materials has become a foreign-invested enterprise with an operating period of less than 10 year. Therefore, the company faces the risk of repaying the tax relief.
_ Tax Risk VII: The fulfillment of tax obligations is included in tax risk management.
The tax authorities shall, in combination with tax risk management, incorporate the taxpayer who enjoys tax reduction or exemption into the risk management and strengthen supervision and inspection. The main contents include:
(a) whether the taxpayer meets the qualification conditions for tax reduction or exemption, and whether it cheats for tax reduction or exemption by concealing relevant information or providing false materials;
(two) when the conditions for taxpayers to enjoy the approved tax reduction or exemption change, whether to apply for tax reduction or exemption after re-examination by the tax authorities according to the changes;
(3) Whether the taxpayer fabricates false tax basis to defraud tax reduction or exemption;
(4) Whether the taxpayer uses the tax reduction or exemption in accordance with the prescribed purposes;
(five) if there is a prescribed time limit for tax reduction or exemption, whether to stop enjoying tax reduction or exemption after the expiration;
(six) whether there is a situation in which taxpayers should enjoy tax reduction or exemption without the approval of the tax authorities;
(seven) whether the tax exemption has been declared on time.
_ Tax Risk VIII: Unable to provide supporting materials and unable to recover tax benefits.
Taxpayers who enjoy the approval or filing of tax reduction or exemption have the obligation to keep the materials that meet the conditions stipulated in the policy for future reference. Taxpayers who cannot provide relevant certification materials in the follow-up management of tax authorities shall not continue to enjoy tax reduction or exemption, recover the tax reduction or exemption they have enjoyed, and deal with it in accordance with the relevant provisions of the Tax Administration Law. The tax authorities shall conduct timely follow-up management after the taxpayer files the tax reduction or exemption for the first time or changes the tax reduction or exemption, and review the accuracy of the application of the tax reduction or exemption policy. If the application of the policy is wrong, inform the taxpayer to change the record, and if it should not be enjoyed, recover the tax relief that has been enjoyed and deal with it in accordance with the relevant provisions of the Tax Administration Law. That is, if the taxpayer or withholding agent fails to pay or underpays the tax due to negligence, the tax authorities can recover the tax and tax late fees within three years; Under special circumstances, the recruitment period can be extended to five years.
_ Tax Risk IX: Wrong tax refund approval, ultra vires tax reduction or exemption.
If an enterprise fails to pay or underpays the tax due to an error in the verification or verification of the responsibility of the tax authorities, it shall be handled in accordance with the relevant provisions of the Tax Administration Law. That is, if the taxpayer or withholding agent fails to pay or underpays the tax due to the responsibility of the tax authorities, the tax authorities may require the taxpayer or withholding agent to pay back the tax within three years, but no late fee shall be charged. If the tax authorities reduce or exempt taxes beyond their authority, they shall, in addition to revoking their decisions made without authorization in accordance with the provisions of the Tax Administration Law, make up the unpaid taxes, and the higher authorities shall investigate the administrative responsibilities of the directly responsible person in charge and other directly responsible personnel; If a crime is constituted, criminal responsibility shall be investigated according to law.
_ Tax Risk 10: Misidentification of professional technology, cancellation of taxpayer's preferential qualification
The tax authorities shall conduct post supervision inspection on the actual operation of enterprises enjoying tax reduction or exemption. During the inspection, if it is found that the relevant professional and technical or economic verification departments have identified errors, they should coordinate and communicate with the relevant identification departments in time, promptly cancel the preferential qualification of the relevant taxpayers after correction, and urge the relevant responsible persons to pursue legal responsibilities. If the relevant departments provide certificates in violation of the law, resulting in unpaid or underpaid taxes, it shall be handled in accordance with the relevant provisions of the Tax Administration Law. Article 93 of the State Council Order No.362 of the Detailed Rules for the Implementation of the Tax Administration Law stipulates that if a taxpayer or withholding agent illegally provides bank accounts, invoices, vouchers or other convenient conditions, resulting in failure to pay or underpay taxes or defrauding the state of export tax rebates, the tax authorities may, in addition to confiscating their illegal income, impose a fine of less than/kloc-0 times of the unpaid, underpaid or defrauded taxes.
_ Tax Risk XI: Preferential items are not accounted for separately, and preferential tax treatment is cancelled.
Income reduction and exemption refers to the implementation of tax reduction and exemption by project, which is the net income of qualified projects operated by enterprises, rather than the tax reduction and exemption of enterprises as a whole. Taxpayers who are engaged in different enterprise income tax treatment projects at the same time shall calculate the preferential projects separately and reasonably share the period expenses of the enterprise; If it is not calculated separately, it shall not enjoy preferential enterprise income tax. The tax law requires that the preferential items obtained by tax reduction and exemption must be accounted separately and the period expenses should be allocated reasonably.
Taxpayers engaged in both tax reduction and exemption items and non-tax reduction and exemption items shall calculate the tax basis and tax reduction and exemption degree of tax reduction and exemption items respectively. Can not be accounted for separately, can not enjoy tax relief. If the accounting is unclear, it shall be verified by the tax authorities in a reasonable way.
Preferential items are not accounted for separately, and preferential tax treatment is cancelled. Some enterprises have a wide range of business, and there are widespread part-time and mixed operations, both tax preferential projects and non-preferential projects. According to the regulations, all preferential items need to be accounted for separately according to sales or income, and the value-added tax or income tax reduced or exempted should be calculated according to this sales or income, but preferential items and non-preferential items cannot be combined. Otherwise, enterprises will have greater tax risks. A software technology company sells embedded software in its hardware equipment, and the company has been reducing the value-added tax according to the value-added tax policy of embedded software when filing tax returns. However, according to the regulations, general VAT taxpayers sell their embedded software along with computer networks, computer hardware, machinery and equipment. If they can separately calculate the sales of embedded software, computer hardware and machinery and equipment, they can enjoy the preferential policy of value-added tax on software products. If the sales cannot be accounted for separately, the tax refund will not be granted. The tax authorities believe that the company has not separately accounted for the tax-free sales, which is not in line with the preferential policy of enjoying the refund of software enterprises on demand, and decided to recover the tax refund of 376,239.56 yuan, and add relevant late fees according to regulations.
_ Tax Risk XII: Those who do not meet the conditions for tax reduction or exemption shall not enjoy preferential tax reduction or exemption.
Where there is a qualification requirement for tax reduction or exemption, the taxpayer must first obtain the relevant qualification confirmation. Taxpayers who enjoy the filing of tax reduction or exemption shall have the corresponding qualifications for tax reduction or exemption, and go through the filing procedures according to regulations. At present, many taxpayers need to obtain relevant qualifications to apply for preferential tax policies. For example, to enjoy preferential policies for high-tech enterprises, you need to obtain the "High-tech Enterprise Certificate" issued by the science and technology department; To enjoy the preferential policy of immediate withdrawal of software products, it is necessary to obtain the software product registration certificate issued by the Economic and Information Technology Commission or the computer software copyright registration certificate issued by the copyright administrative department; To enjoy the preferential policy of immediate withdrawal of welfare enterprises, it is necessary to obtain the qualification recognized by the civil affairs department, and the tax exemption qualification of non-profit organizations must be established or registered in accordance with relevant national laws and regulations, and so on. Qualification recognition is one of the necessary conditions for enjoying this policy. If the preferential items do not meet the requirements, the qualification of tax preference shall be terminated. When Qingdao State Taxation Bureau inspected an environmental protection technology company on February 20, 2008, it was found that the company enjoyed the preferential treatment of electricity and heat generated by garbage as fuel according to relevant regulations, but there was no certificate of comprehensive utilization of resources required by laws and regulations in the filing materials. In addition, the company enjoyed the value-added tax reduction and exemption policy for garbage disposal services, but did not obtain the relevant certification materials issued by the environmental protection department. According to the verification, Qingdao State Taxation Bureau cancelled the company's VAT exemption qualification and asked it to pay taxes according to law.
_ Tax Risk XIII: If you do not meet the restrictive conditions, you cannot enjoy the tax preference.
What we can't ignore is that there may be various forms of irregular behaviors in the process of enjoying tax incentives, which will lead to certain hidden tax risks for enterprises, directly affect the implementation of their own tax rights and interests, and even lead to real tax risks. To enjoy tax reduction and exemption, you need to meet restrictive conditions, such as tax incentives and restrictions on environmental violations. Enterprises engaged in energy conservation and environmental protection can enjoy certain tax incentives. But environmental factors need to be considered.
High-tech enterprises have environmental protection and other illegal acts, and their qualifications should be cancelled, and they cannot enjoy tax incentives; For software and integrated circuit enterprises that have committed environmental and other illegal acts and have been punished by relevant departments, their qualifications for enjoying preferential tax treatment shall be cancelled, and the enterprise income tax that has been reduced or exempted shall be paid back; Enterprises with comprehensive utilization of resources, taxpayers who fail to meet the corresponding pollutant discharge standards, shall be disqualified from enjoying the VAT refund and tax exemption policy for products and services with comprehensive utilization of resources from the date of illegal discharge, and shall not apply again within three years. Taxpayers who have applied for tax refund or exemption since the date of illegal discharge shall be recovered.
_ Tax Risk 14: Multiple preferential tax policies are applicable, and the same taxable item cannot be enjoyed on top of each other.
The type of preferential policies determines whether enterprises can enjoy it in a superimposed way. When applying a number of preferential tax policies, we must make comparative analysis, make choices through comprehensive balance, and fully enjoy preferential tax policies. When choosing the most favorable tax policy, it is necessary to pay attention to the fact that some tax preferential policies cannot be enjoyed repeatedly to prevent the risk of abusing tax policies and enjoying tax preferential policies repeatedly.
Where two or more preferential tax policies of the same tax type are applicable to the same taxable item of the taxpayer at the same time, unless otherwise stipulated by laws and regulations, the taxpayer can only choose to apply one of the preferential tax policies, and two or more preferential tax policies cannot be implemented cumulatively. When preferential policies overlap, the following thirteen situations cannot be combined to enjoy tax benefits: transitional benefits of enterprise income tax and benefits stipulated in the enterprise income tax law and its implementation regulations, low tax rate and "two exemptions and three reductions" for high-tech enterprises, tax relief for recovery and reconstruction after Zhouqu disaster and tax benefits for reconstruction after Wenchuan disaster, tax benefits for re-employment of laid-off workers, tax benefits for promoting employment of the disabled and turnover tax benefits, tax benefits for software enterprises and integrated circuit enterprises and income benefits for other enterprises. Preferential tax rates cannot be superimposed, high-tech enterprises levied at a reduced rate of 20% for small and micro enterprises cannot be superimposed, fixed assets that meet the conditions of accelerated depreciation policies cannot be superimposed, and preferential policies for software enterprises that overlap with other preferential policies in the same way cannot be superimposed. Qianhai enterprise income tax 15% tax rate cannot be superimposed with other low tax rates, and deduction of loan loss reserves for agriculture-related and small and medium-sized enterprises cannot be superimposed.
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