Can I evade taxes by exchanging wages?

2018 is a big year for tax reform. The three-phase data comparison and upgrade of the Golden Tax, the merger and joint inspection of national and local taxes, the transfer of social security to tax collection and management, and the reform of personal tax... will make it difficult for those who are still setting up "two sets of accounts" Accountants, I remind you once again not to be ignorant. Once verified, you will be held responsible. Transfers from accounts between public and private, and between private and public accounts are also the focus of verification.

01

Starting from this month, such "transfers" will be strictly investigated!

Have you ever encountered "fancy tax avoidance" when you were working? A friend once encountered it!

When you join a company, you need to apply for several bank cards. Your monthly salary will be divided into several parts and transferred to the bank cards respectively. In addition, some of them are even transferred through payment software. When the year-end bonus is paid out, employees still need to find various invoices to offset it!

This fan also specifically asked the boss, "Is this really reasonable?" The boss explained that this is called "reasonable tax avoidance".

However, starting from this month, the country has issued relevant documents, and this must be controlled!

According to the expedited document of the People's Bank of China, it can be seen that starting from December 1, 2018, the control of personal bank accounts will be increased, especially "public to private" accounts, and accounts that exceed the limit.

In other words, the central bank stipulates that from December 1, personal bank account transfer management will be more stringent.

So, if your boss is still using a private account to pay wages, be sure to read this article carefully!

Based on the current mainstream practices of domestic enterprises, we list 6 types of individual tax violations.

Deduction for false invoices:

The company breaks down employees’ wages into basic wages, year-end bonuses, holiday fees, various subsidies, etc., and then asks employees to find invoices every month To offset and achieve the purpose of salary tax avoidance in the form of reimbursement.

However, if large amounts are processed for a long time, it will cause abnormal corporate expenses and attract the attention and inspection of the tax bureau.

Pay wages in cash:

Some companies pay wages in cash instead of using banks to issue them on their behalf.

With the development of the payment management system, the state vigorously promotes non-cash settlement and fully implements the bank wage payment model.

Imagine this: The company has basic accounts, a lot of employees, and the company is not in a remote mountainous area. Is it normal to pay wages in cash?

No personal tax declaration for subsidies:

Some companies will file tax returns without combining meal subsidy, phone subsidy, housing subsidy, wedding subsidy, and birthday gift with wages.

A large number of employees make zero declarations, emphasizing a proportional issue:

If an enterprise has a significantly lower salary of less than 5,000 compared with the same industry in the same region, it is already a high-risk enterprise. , waiting for companies will be tax audits.

Intentional confusion between labor and wage declaration:

Many labor-intensive enterprises, labor workers, temporary workers, third-party employees, many of which are labor income tax declarations, but are based on wages declare.

Especially after the business tax to value-added tax reform, labor service companies and construction companies need to attach great importance to it. According to the personal income tax law, employees who are not full-time employees cannot declare personal income tax on their wages.

02

After the social security reform, all income is under tax control!

Recently, the Inspection Bureau of the Local Taxation Bureau of Heshan City, Guangdong Province conducted an individual tax audit on a local manufacturing company and found that the company illegally used other people’s personal identity information between 2014 and 2016. Falsely listed more than 10 company personnel and falsely increased salary expenses by more than 600,000 yuan, thereby evading personal income tax of more than 200,000 yuan.

The bureau made a decision in accordance with the law to recover taxes, charge late fees, and impose a fine of more than 400,000 yuan on the enterprise.

Scenario analysis