Chuxiong Industrial and Commercial Registration: Companies that falsely list their personnel’s salaries for “tax reduction” will be audited

It is reported that when companies pay taxes, there will always be such a situation: in order to pay less personal income tax, one person’s salary is divided into several people’s salary, or the salary of employees is falsely listed to increase costs and expenses to pay less income tax. The result is false. The listed personnel did not pay the corresponding social security, resulting in inconsistent wages and social security payment bases.

Is this really okay? The answer is no.

As long as the tax authorities “target” you, will such a big loophole go undetected? In 2017, we have already been cracking down on tax evasion. If you continue to do so, you will be hitting the muzzle of the gun.

1. After the "Five Certificates Integrated into One", if your company is still falsely listing personnel salary expenses, please stop it!

The so-called "five certificates in one" mainly refers to the integration of business license, organization code certificate, tax registration certificate, social insurance registration certificate, and statistics registration certificate. The five major government departments realize data sharing. .

After the five certificates are combined into one, all employees can declare personal income tax in full. Each person’s salary corresponds to your ID number and your social security payment status. The company’s salary and compensation system is clear at a glance. If you want to make false reports again, I'm afraid it won't be easy.

For example, when a company declares personal income tax, its salary is 3,500 yuan, but the social insurance payment is calculated based on the local minimum payment base (for example, 2,000 yuan). After the tax and social security data are shared, the two If they conflict with each other, which one prevails? In particular, some local social security policies are entrusted to the tax bureau for collection.

After May Day, it is very risky for accountants to try to manipulate wages.

After May Day, with the second round of "tax audits" in full swing, all your income will be under tax monitoring! It is impossible for you to evade such personal tax, and it is also convenient for tax preservation to directly freeze all your bank cards. Of course, for companies that make a fuss about cash wages and evade taxes, it will be impossible to "avoid" or save taxes through this loophole in the future.

There are 10 specific situations, you can take a look!

1. The next step is to fully implement the bank salary payment model, and tax authorities will eventually share and compare information with banks!

2. Each person on the salary list needs to upload his or her name and ID number to the local tax. If wages are paid to multiple places, the local tax will give an early warning about the ID number and instruct the reporting unit to withhold and pay. Personal income tax.

3. Determine one unit as a salary-paying unit, and other units as part-time units, and pay personal income tax at a rate of 20%.

4. For those who are all part-time workers, according to the "labor remuneration income", deduct 800 or more than 4,000 * 20%, and the remaining part shall be subject to personal income tax at a tax rate of 20%.

5. The biggest difference between wages and salary income and labor remuneration income is that wages and salaries are included in the employment relationship, signing a labor contract and paying basic social insurance, and accepting the daily management of the enterprise. are the same entities; while labor remuneration does not have the above situation, it is a parallel relationship that is separate and coexisting with the enterprise.

6. Gradually establish a personal income and property information system. Under the premise of ensuring information security and standardized utilization, collect the income, property and other relevant information of residents and non-resident individuals through multiple channels and at multiple levels, and use Big data, cloud computing and other technologies innovate income monitoring methods and methods to improve the level of residents’ income information monitoring.

7. If you borrow other people’s ID card information to deduct salary expenses in the future, it will be easy to get an early warning. This is because the new personal income tax management system will be widely used in various places on December 1. The system includes the tax end and the enterprise end. Among them, the tax end has the "more than two sources of income" module, which at the technical level strengthens the management of personal wages and salary income from more than two sources;

8. Taxation uses the fictitious salary amount to offset the cost. , once verified, all will be eliminated, corporate income tax will be paid and multiple fines will be imposed.

9. If the amount of wages is greater than the amount declared for social security, and the number of people receiving wages is greater than the number of people applying for social security, supplementary payment will be required during the social security audit and there will be late payment fees.

10. The next step is to gradually establish a mechanism to promote honest tax payment. When individuals have more than two sources of income, they should declare taxes on their own in a timely manner, otherwise it will affect tax credit, thereby affecting consumption, financing credit, etc.

3. The second shot of the 2017 tax audit has begun! Personal income tax also needs to be investigated!

This time it is still based on the big data of the third phase of the Golden Tax and the invoice management system, through the cooperation between the state and local taxes and the coordinated investigation of various departments, to supervise and make changes at the same time, with the purpose of not leaving any loopholes for tax evasion. ! In an environment where personal income tax collection and administration are becoming increasingly strict, the third phase of the Golden Tax System will establish a big data network for enterprises and individuals to provide powerful data support and technology platform for the next step of personal tax reform. Units whose personal income tax returns do not match the social security and annuity payment bases are one of the targets of the local tax’s key tax suspect inspections.

Mande Enterprise Service reminds: In 2017, tax inspections will be strict, so don’t evade taxes. Do you want to be "concerned" by the tax authorities if you falsely list your salary?

Enterprises should say: No! Do you understand?

How much does industrial and commercial registration cost? Trust us with Mander Enterprise Services. The company's agency is safe and efficient, our tax consultants are professional, and Mander Enterprise Services is a one-stop service expert.