How to deal with the key problems of national tax self-examination

Tax self-examination is an effective way to supervise taxpayers' self-examination and correct tax violations. By organizing taxpayers to conduct self-examination, we urge and guide taxpayers to conduct self-examination and correct the tax violations that have occurred, so that taxpayers can feel that the tax authorities respect their basic rights and urge them to carry out self-examination seriously and pay taxes actively. Tax-related problems were discovered in the stage of enterprise self-examination. Enterprises can print the tax payment form in the tax hall according to the tax declaration form audited by the tax authorities, and pay the tax amount and the corresponding tax late payment fee, usually without penalty interest. Therefore, tax self-examination is weaker than tax inspection and weaker than tax inspection. The tax authorities will conduct evaluation and analysis on the basis of the self-inspection results reported by enterprises, and conduct spot checks and key inspections on enterprises with incomplete self-inspection and no obvious effect. This paper introduces the tax self-inspection organized by the national tax authorities, and puts forward corresponding suggestions on how enterprises should deal with the tax self-inspection. In the first stage, the competent tax authorities of enterprises will screen the enterprises under their jurisdiction according to certain conditions (tax rate, gross profit rate, annual inspection in recent two years, etc.). ), select some enterprises as the enterprises of this self-inspection work, and notify the enterprises to carry out this tax self-inspection work by telephone or letter. In the second stage, that is, the enterprise self-inspection, the financial or tax personnel of the enterprise should carefully analyze and study according to the actual situation of the enterprise and the self-inspection outline (with the "self-inspection outline" of the national tax self-inspection work), grasp the key points of self-inspection, and have an overall planning idea on how to carry out the tax self-inspection work. Enterprises can only ensure that they will not be re-examined by the tax authorities to the greatest extent. In the self-inspection work, we must patiently explain the irregular reimbursement of employees, such as false invoicing; Other tax-related problems found in the self-examination stage should also be explained to the leaders in time, and various problems encountered in the self-examination work should be handled flexibly to avoid taking responsibilities that are not corresponding to their own work. After the tax-related problems found are reported to the leaders for instructions, they will eventually be reflected in the self-inspection report. In the past two years, when the enterprise re-examines, the enterprise shall write a self-inspection report and submit it to the competent tax authorities. There is no fixed format for the self-inspection report, but the quality of the self-inspection report can also reflect the importance attached to the self-inspection work of enterprises, so a good quality self-inspection report can give the tax authorities an impression of active cooperation and positive attitude. Generally speaking, the self-inspection report is mainly divided into three parts. The first part is the introduction of the basic situation of the enterprise, which can be summarized; The second part introduces the self-inspection of enterprises and whether tax-related problems are found in the self-inspection; If there are any problems, the third part is the key content of this self-inspection, that is, what problems are found through tax self-inspection and introduced, explaining the reasons, and the situation involving tax arrears is listed as 1.2 3, etc. (Note here that the general enterprise income tax should be specific to the year, the value-added tax should be specific to the month, and the tax late fee does not need to be listed). If the enterprise has no tax-related problems after self-inspection, it can submit a report with no problems in self-inspection. The third stage is the stage when enterprises submit self-inspection reports and tax calculation forms. According to the arrangement of self-inspection, some tax authorities will assign tax self-inspection counselors to guide enterprises and review the self-inspection reports and tax returns submitted by enterprises. The tax authorities have a management system of "collection, management and inspection". Therefore, if enterprises need to pay back taxes, they must pay back taxes and late fees at the tax hall of the competent tax bureau according to the self-inspection report and the tax payment form confirmed by the tax authorities. Author: Zhao Chunhui Attachment: Outline of National Tax Self-inspection (General Edition) During the self-inspection period, enterprises should conduct a comprehensive self-inspection of all production and business activities in strict accordance with the provisions of the tax law. The self-inspection work should cover all taxes involved in the production and operation of enterprises. Among them, the self-inspection outlines of the four major taxes are as follows: 1. Value-added tax (1) input tax amount 1. Is the special VAT invoice used to offset the input tax true and legal? Is there any inconsistency between the billing unit and the payee or the goods recorded on the face are inconsistent with the goods actually received? 2. Whether the freight invoice used to deduct the input is true and legal: whether there is a freight declaration unrelated to the purchase and sale of goods to deduct the input tax; Whether the input tax is deducted by the freight incurred in purchasing fixed assets or by the freight incurred in selling fixed assets exempted from value-added tax; Whether there are international freight forwarding invoices and international goods transport invoice deduction input; Whether there is any transport invoice deduction input that is inconsistent between the drawer and the carrier; Whether there is an incomplete transport invoice to deduct the input tax, etc. 3. Whether there is any situation that the unified invoice for agricultural product purchase is not issued as required to declare the deduction of input tax, including: issuing invoices for agricultural product purchase to units and individuals that distribute agricultural products; Expand the scope of agricultural products and distribute non-duty-free agricultural products (such as square timber, sleepers, road timber and sawn timber). ) into duty-free agricultural products (such as logs); Falsely issuing unified invoices for the purchase of agricultural products (falsely issuing quantity and unit price, and deducting taxes). 4. Whether the invoices of waste materials used to offset the input tax amount are true and legal. 5. Whether the customs tax payment vouchers used to offset the input tax amount are true and legal. 6. Whether there is a situation that the purchase of fixed assets is declared to be deducted from the input tax. 7. Whether there are cases where goods such as outsourced materials, electricity and steam are used for non-taxable items such as construction in progress and collective welfare, and the input tax is not transferred out as required. 8. In case of return or discount, whether the input tax is transferred out as required. 9. Whether the goods used for non-taxable items, tax-free items and abnormal losses are transferred out as required. 10. Is there any case where the rebate is linked to current accounts such as other payables and other receivables, or the operating expenses are reduced, but the input tax has not been transferred out? (2) The output tax is 1. Whether the sales revenue is fully recorded in time: whether there is unrecorded revenue in the barter transaction; Whether there is any unrecorded debt-for-goods income; Whether there is any situation that the products sold are not invoiced and the income obtained is not recorded as required; Whether the sales revenue has not been transferred to the account for a long time; If there is any sales money to be collected, pay the expenses first (such as buyer's rebate, promotion award, operating expenses, commission on consignment, etc.). ), and then record the balance as income. 2. Whether there is a situation that the sales behavior is regarded as the same, and the output tax is not accrued according to the regulations: the goods produced or commissioned for processing are used for non-taxable items, collective welfare or personal consumption, such as canteens, hotels, hospitals, nurseries, schools, clubs, family communities and other departments, and are not included or included in the taxable income; Use self-produced, processed or purchased goods for investment, distribution, free donation, etc. Exclude or underestimate the taxable income. 3. Whether there is any circumstance that the red-ink invoice that does not meet the requirements is used to deduct the taxable income: whether there is any sales return, sales discount or discount, and whether the red-ink invoice and accounting treatment comply with the provisions of the tax law. 4. Whether the purchased materials, water, electricity, steam and other goods are used for external sales, investment, distribution and free gifts is not included or less included in the taxable income: the charges for water, electricity and steam from other units or individuals are not included or less included in the income or reduced expenses; Changes in the use of purchased materials, foreign sales, investment, distribution and free gifts are not taxed according to the provisions of deemed sales. 5. Whether all kinds of extra-price expenses (such as handling fees, subsidies, collection fees, return profits, incentive fees, liquidated damages, transportation and handling fees, etc.). The fees charged to the buyer are taxed according to regulations. 6. Whether taxpayers with more than two institutions and unified accounting transfer goods from one institution to other institutions (not in the same county or city) for sale is regarded as sales. 7. For overdue underwriting, whether the output tax is accrued as required. 8. Whether there is any business that should pay value-added tax, it shall be paid according to the business tax. 9. Whether the mixed sales of value-added tax are taxed according to law: whether the acts that should be regarded as business tax according to the provisions of the value-added tax law are taxed according to regulations; Whether the units and individuals engaged in the cargo transportation business pay the value-added tax in accordance with the regulations, and whether there is a mixed sales behavior of selling goods and transporting the goods sold. 10. Whether taxpayers engaged in non-taxable services separately account for the sales of goods or taxable services and non-taxable services according to regulations; If there is no separate accounting or accurate accounting, whether to pay VAT in accordance with the provisions of VAT. 1 1. Whether the value-added tax has been paid for the goods purchased or imported as an agent. 12. Whether the duty-free goods are accounted for according to law: whether the goods or taxable services exempted by VAT taxpayers comply with the relevant provisions of the tax law; Whether to expand the scope of tax exemption without authorization; Whether the scope of enterprises, goods and services exempted by value-added tax payers in the military and military system conforms to the provisions of the tax law; Whether the scope of enterprises, goods and services exempted by welfare and school-run enterprises conforms to the provisions of the tax law; Is the calculation of tax-free and non-deductible input tax accurate for general VAT taxpayers who also run tax-free projects? Second, the business tax mainly depends on whether there are the following problems: (1) whether the operating income is complete and recorded in time 1. Cash receipts are not recorded according to regulations. 2. Do not issue invoices to customers, and do not record corresponding income as required. 3. Income is not transferred from the long-term account. 4. The extra fees charged to customers are not taxed according to law. 5. Paying off debts with services and assets is recorded as tax. 6. Failing to confirm income according to the time stipulated in the Provisional Regulations on Business Tax, and delaying the performance of tax obligations. (2) The prices of providing taxable services, transferring intangible assets and selling real estate between affiliated enterprises are obviously low without justifiable reasons, and shall not be adjusted when filing tax returns. (3) Having the obligation to withhold business tax according to the provisions of the tax law, but not withholding tax according to law. (4) When concurrently operating businesses with different tax rates, businesses with high tax rates shall be subject to low tax rates. Third, the enterprise income tax self-check whether all taxable income is paid in accordance with the provisions of the tax law, and whether all costs and expenses are charged before tax in accordance with the provisions of the pre-tax deduction method of income tax. Specific self-inspection items should at least cover the following issues: (1) income 1. Whether the appreciation of enterprise assets is incorporated into taxable income. 2. Whether the income obtained by the enterprise from overseas investment enterprises has not been incorporated into the current taxable income tax. 3 holding non-tradable shares (restricted shares) of listed companies, whether the proceeds from selling shares after lifting the ban are not included in the taxable income. 4. Whether there is a problem that the income obtained by the enterprise is not taxed according to the accrual principle of income tax. 5. Whether there is any situation in which the current account is used to delay the realization of taxable income or adjust the profit of the enterprise. 6. Whether the income or rights of non-monetary assets are included in the taxable income. 7. Whether there is deemed sales behavior without tax adjustment. 8. Whether there are various cases of reducing or exempting turnover tax and subsidies, receiving government incentives, and not counting into taxable income according to regulations. 9. Whether there are donated monetary and non-monetary assets is not included in the taxable income. 10. Is there any situation that the investment income is divided by enterprises and enterprise income tax is not paid according to regional differences? (2) Cost 1. Whether there are inflated costs such as using false invoices or falsifying labor costs. 2. Whether there are invoices and vouchers that do not conform to the provisions of the tax law, and collect fees. 3. Whether there is a one-time inclusion of capital expenditure in the cost: the items in the cost that meet the standard of fixed assets have not been adjusted for tax payment; Management system software that meets the standards of intangible assets will be included in the operating expenses at one time, and no tax adjustment will be made. 4 whether the wages and expenses of domestic-funded enterprises are deducted according to the taxable wage standard; Whether there is a salary base linked to work efficiency that has not been reported to the tax authorities for filing and confirmation, and the number of withdrawals is greater than the actual number. 5. Whether the accrued employee welfare funds, trade union funds and employee education funds exceed the tax standard and have not been adjusted. 6. Whether the accrued basic old-age insurance, basic medical insurance, unemployment insurance and employee housing provident fund exceed the tax standard and have not been adjusted. Whether to accrue supplementary endowment insurance, supplementary medical insurance, annuity, etc. Exceeded the tax standard and has not been adjusted. 7. Whether there is any situation of changing the cost valuation method and adjusting the profit without authorization. 8. Whether there is excessive depreciation of fixed assets and amortization of intangible assets: if the residual value rate of fixed assets is lower than the tax law or the depreciation period of electronic equipment is different from the tax law, no tax adjustment has been made; Is there any tax adjustment and tax regulation for the difference between the depreciation period of fixed assets and the amortization period of intangible assets? 9. Whether there are over-standard business promotion fees, business entertainment fees and advertising fees. 10. Is there any situation of expanding the scope of technology development expenses and enjoying tax incentives without authorization? 1 1. Whether the special fund is drawn and used as required. 12. Whether the management fees paid between enterprises, the rents paid between internal business organizations and the royalties are deducted before tax. 13. Is there any circumstance that the scope of accrual is expanded, and the non-conforming amount is accrued more, and no tax adjustment is made? 14. Whether the interest expense of borrowing from non-financial institutions exceeds the amount calculated according to the loan interest rate of financial institutions for the same period, and no tax adjustment has been made. 15. If an enterprise borrows more than 50% of its registered capital from a related party, is the interest expense of the excess deducted before tax? 16. Whether there are assets with loss treatment, and if they are recovered in part or in whole, no tax adjustment will be made; Whether it is a natural disaster or an accident, the compensation part has not been adjusted. 17. If the amortization period of the organization expenses is inconsistent with the provisions of the tax law, no tax adjustment has been made. 18. Whether there are charitable relief donations that do not meet the requirements or exceed the standard, and no tax adjustment has been made. 19. Is there any management fee paid to the head office without approval documents, or not deducted according to the approved proportion and amount, or not paid after withdrawal, and no tax adjustment has been made? 20. Whether renting fixed assets in the form of financing lease is regarded as operating lease, the cost is too high, and no tax adjustment is made. (3) Whether there are business dealings with its affiliated enterprises in related party transactions, and if the taxable income is reduced by not collecting or paying the price and expenses according to the business dealings between independent enterprises, no tax adjustment is made. 4. Personal income tax self-check whether the wage income paid by enterprises to employees in various forms is withheld and remitted according to law. The key self-inspection items are as follows: 1. Annuities established for employees; 2. Various commercial insurances purchased for employees; 3. Superstandard pension, unemployment and medical insurance paid for employees; 4. Housing provident fund paid for employees beyond the standard; 5. Various personal incomes paid to employees in the form of reimbursement invoices; 6. Vehicle reform subsidies and communication subsidies. Where the province has formulated the tax-free subsidy standard (pre-tax deduction standard), the part within the standard limit can be exempted from personal income tax, and if the expenses are reimbursed for employees with invoices outside the standard, it will be included in the personal income tax of the month; If the pre-tax deduction standard is not clear, the part of personal income formed by private use in subsidies should be reasonably determined, and personal income tax should be withheld and remitted; 7. Heating fees and property fees paid for all employees' property; 8. Stock option income. If the employee stock option plan is implemented, whether the individual income tax is paid according to the salary income for the difference income obtained by employees when exercising their rights; 9. Whether personal income paid in non-monetary form needs to be withheld and remitted.