At the end of the year, the "tax audit" will more strictly verify the corporate books, and any company that evades taxes by illegal means such as decomposing wages and imaginary personnel will not only be "difficult to escape the law" but will also face heavy fines.
Paying attention to tax evasion and tax evasion is absolutely impossible!
The Inspection Bureau of the Taxation Bureau of Heshan City, Guangdong Province, received the report information, implemented a tax inspection on a manufacturing enterprise, verified the difference between the “accounting” and detailed examination of the salary cost data, and verified that the enterprise fraudulently used the identity information of others and adopted the false personnel. The method of decomposing wages evades the withholding obligation and evades personal income tax of more than 200,000 yuan.
The bureau made a tax-relevant tax on the enterprise, imposed a late payment fee, and imposed a fine of more than 400,000 yuan.
In this case, although it was reported that the tax authorities concerned, but the report letter did not have substantial evidence, the tax authorities still rely on the same industry information and collection data in the Golden Tax Phase III system to collect the flaws in the enterprise.
Nowadays, the supervision is different, more strict and more precise. The old way of “tax avoidance” that has been used for many years has been blocked. If you insist on using it, you will face unprecedented tax risks!
Boss, shareholders, finance and other business managers should attach great importance to the legality of tax arrangements! Otherwise, it will not only make up for the tax evaded before, but also need to calculate the late payment fee and the large amount of fines on the basis of five ten thousandths of every day! It will also bring losses to the company such as reputation and tax credit rating!
Four aspects of the main tax audit
According to the company's situation, the inspectors started the verification of the wages and expenses items in the enterprise books from four aspects:
1. Review the salary and expenditure certificate
Check the company's personnel roster, time sheet, salary statement and calculation form, and check whether the data of the voucher data such as the salary voucher and the bank payment voucher are not different.
2. Is there an abnormality in verifying the number of employees and the salary standards of the enterprise?
The inspectors analyze the enterprise accounting vouchers and original vouchers, verify the number of employees and salary standards in combination with the production and operation situation and production scale of the enterprise, and focus on verifying the proportion of the monthly salary equal to less than 3,500 yuan.
3, is to check the "accounting" difference
Review and analyze whether the “payroll payable” account of the enterprise corresponds to the total paid wages, and check whether the various allowances, subsidies and bonuses are issued correctly. Check the expenditure of the “payable welfare fee” account and verify the specific circumstances in which the company issues cash and in-kind through the account.
4. Combine third-party information to analyze enterprise data.
Using the Golden Tax Phase III system and the social security system, it is checked whether there is a big difference in the number of social security personnel paid by the personnel in the salary scale, and the verification of the proportion and income of the individual income taxpayers.