The Tax Bureau Finds Out How To Deal With Corporate Tax Risk.

< p > < strong > 1, < a href= > //www.sjfzxm.com/news/index_c.asp > Taxation Bureau < /a > how to find enterprise tax problem < /strong > /p >

< p > in the past, tax authorities found tax problems by relying on managers to read accounting reports and financial analysis reports.

However, platinum consulting and research found that China's tax authorities are adapting to the development of the times and increasing the use of various means to strengthen tax control level.

As an enterprise tax manager, it is necessary to analyze and understand the management means and control nodes of the tax authorities.

< /p >

< p > taking equity pfer as an example, the key node of the tax bureau control is in < a href= "//www.sjfzxm.com/news/index_c.asp" > Industrial and commercial registration < /a >.

The regulations issued by the State Administration of Taxation and the State Administration for Industry and Commerce jointly issued (2011) 126 stipulate that the industry and commerce must provide relevant information to the limited liability company that the company has completed the registration of the pfer of share rights in the industry and commerce administration department.

Now, the tax authorities are going to control and control such things. If a person pfers his stock rights, he must pay his personal income tax before obtaining a tax payment receipt.

< /p >

< p > export tax refund is related to customs, foreign exchange management, commodity inspection and other departments. At present, tax authorities have achieved a certain degree of interconnection and information sharing with these departments.

< /p >

< p > < strong > two, how to face the question of the Inland Revenue Department < /strong > < /p >

< p > < < a href= > //www.sjfzxm.com/news/index_c.asp > > tax > /a > inquiry. As an enterprise, first of all, what kind of "abnormal" indicators and information should be confirmed by the tax authorities? Has the enterprise analyzed the indicators for the tax authorities' prompt questions? If they have been analyzed, their hearts will be bottomed out.

If there is a difference between the "question" prompted by the tax authorities and the nature, trend and magnitude of the "problem" that the enterprise considers, we should pay close attention to it.

Let's look at a case of platinum tax advice on tax risks provided by members.

< /p >

< p > < strong > Case: < /strong > < /p >.

< p > tax authorities have found that a company has declared a large amount of 6% of the input tax deduction, mainly advertising expenses, but the advertising fee on the corporate income tax returns is very small on the attached table.

Generally speaking.

VAT deducted six million of the ad tax, which means that the advertising cost is one hundred million.

However, the advertising fee on the enterprise declaration form is only twenty million.

< /p >

< p > has the enterprise concerned about this abnormal index? Generally speaking, the analysis of enterprise financial personnel usually comes from the construction of contract flow, the payment of capital flow, the issuing of advertisements, and the compliance of negotiable instruments.

But as a professional, financial officers can do better in terms of tax risk prevention.

< /p >

< p > the tax authorities found that the problem was due to the disagreement between value added tax and income tax.

There may be various conjectures.

< /p >

< p > case 1: the enterprise issued an advertisement in October 2013, and the full amount of the invoice was recorded.

But the advertisement lasted until October 2014.

Therefore, in accordance with accrual basis, accounting fees can only be recognized for two months in 2013, that is, twenty million.

Then the enterprise income tax declaration will be twenty million, and the VAT and income tax disagreement can be understood.

In this case, the Inland Revenue Department may think that enterprises still have tax risks.

It is stipulated in VAT Invoice No. 2006 (156) that VAT invoices should be issued in accordance with the time of tax payment.

In accordance with the provisional regulations and implementing rules of VAT, the duty time for services to be paid is the day when "providing labor services and receiving sales funds or obtaining the evidence of obtaining sales funds".

Advertising services have not yet been fully provided for this business.

The Inland Revenue Department may think that the advertisement company's advance invoice is illegal, and there is risk for the enterprise to deduct it.

< /p >

< p > situation two: the enterprise is a group headquarters, the headquarters unified management group under a number of Incorporated Company's advertising procurement matters, now the headquarters to assume one hundred million of the advertising fee of twenty million, the remaining eighty million is borne by the lower level company.

However, it is risky to deduct input tax from headquarters.

Because an enterprise's input tax must be related to its own business.

Eighty million has the company paid 6% of the sales tax when it is allocated to the lower level companies? If there is a special invoice, is there any risk? Because the company did not advertise for the lower level companies, it is a centralized advertising agency, and the group often does not have the qualification of advertising agency.

< /p >

< p > as an enterprise's financial manager, in the face of the challenge of the tax authorities, it is necessary to be reasonable and reasonable when replying to or submit analysis reports. It can be carried out according to the following three steps: checking the problems, comparing the tax laws and taking measures.

If the case is verified as a case, the financial personnel should set out the provisions and basis for the time of tax payment and the time of tax payment in the report, and discuss with the Inland Revenue Department if the advertising company, as a supplier, has the obligation to delay the deduction when it is opened in advance, and puts forward its own understanding.

< /p >