Agency bookkeeping: The Inland Revenue Department will investigate this wave of losses for three consecutive years.

This news is enough to make the bosses' hearts beat faster. It is reported that it is time for companies that have lost money for three consecutive years to be highly vigilant about this matter! The tax bureau is conducting a tax assessment on enterprises that have suffered losses for three consecutive years! Do you know the tax assessment? Compared with tax inspection!

Tax valuation

Tax assessment is one of the ways for tax authorities to manage and provide tax services for taxpayers to fulfill their tax obligations. Through the implementation of tax assessment, we can find the shortcomings in the process of collection and management, strengthen the management monitoring function, reflect the civilized thought of service-oriented government, and integrate services into management. It is of great significance to help taxpayers find and correct mistakes and omissions in the process of fulfilling their tax obligations, and to correct taxpayers' tax awareness and ability to fulfill their tax obligations. To put it bluntly, it depends on whether you have evaded taxes.

The special administrator of the tax bureau will select all enterprises that have lost money for three years, and then see if the company's business activities truly reflect all business activities. Is there an off-balance sheet business part?

Means of tax authorities

1. Third-party information sources under the big data platform can restore your historical business activities, thus proving the authenticity of the declaration.

(e.g.: provided water and electricity energy consumption data, government procurement data, bank running list, etc.). )

2. Comparison of regional operation in the same industry. Because not all people in the same industry are making false accounts, so as long as one of them is true, I'm sorry.

3, national tax information * * * enjoy, you can't guarantee that all your declaration data are logical.

(For example, if you inflated your salary base, is personal income tax declared and paid according to regulations? Whether social security fees are paid according to regulations, etc. )

Is the charge true? Income and cost should be matched, and non-special circumstances such as meager profit, average sales, low gross profit or upside down will be included in the assessment.

Means of tax authorities

1. The upstream and downstream companies with business activities can't keep the same caliber with you. Logistics information and capital information will also make you have nowhere to hide.

2. Under the big data, the regional market and the urban market have been "* * *". Is your proposal that "product prices are falling due to market reasons" tenable, fair and even? This is a question mark.

3. If there is "upside down", do you declare (or specially declare) the pre-tax deduction list of asset losses to the tax authorities? If not, pre-tax deduction is not allowed.

Is the deduction voucher in compliance with the regulations?

According to Article 64 of the Tax Administration Law of People's Republic of China (PRC): "If a taxpayer or withholding agent fabricates a false tax basis, the tax authorities shall order it to make corrections within a time limit and impose a fine of less than 50,000 yuan? ."

Means of tax authorities

1. Those who use white stripes, fake invoices, personal invoices or vouchers unrelated to business activities shall not be deducted before tax.

2. If you fabricate false costs and expenses, it will inevitably lead to an imbalance between income and expenditure. Through the corresponding company, you will say hello to the authenticity of your income.

3. If the expenses are artificially adjusted (for example, the items that should be included in the current business entertainment expenses are collected in other details, such as office expenses. ), once found, the tax authorities will conduct a comprehensive verification of the authenticity of your expenses!

If you use a fake invoice, you will be punished by the tax department.

Is the tax adjustment carried out as required?

The tax basis of income tax is not accounting profit, but the balance after tax adjustment based on accounting profit, which is referred to as "taxable income" for short.

The loss in the enterprise income tax law is the amount after deducting non-taxable income, tax-free income and zero small surplus from the total income of each tax year in accordance with the provisions of the enterprise income tax law.

Therefore, real loss-making enterprises should also make tax adjustments as required.

If it is not adjusted, it will make up for the "loss" when the profit makes up for the loss in the future, thus paying less income tax.

In addition, there are huge differences between accounting system and tax law. Under normal circumstances, if the enterprise conducts accounting according to the accounting system, there are many tax adjustment items in the annual final settlement, but the actual situation is not adjusted or incomplete, so don't blame the tax authorities for including you in the assessment focus.

Do related party transactions follow the principle of independent transaction?

According to the relevant tax regulations, the business dealings between an enterprise and its affiliated enterprises shall be charged or paid according to the business dealings between independent enterprises; The tax authorities have the right to make reasonable adjustments if the amount of taxable income or income is reduced without collecting or paying the price or expenses according to the business dealings between independent enterprises.

So do you have the following behaviors:

A: Are related parties (including related party relationship and related party transaction declaration) truthfully declared in accordance with regulations?

B: Is it possible to artificially adjust the income, costs and expenses between affiliated enterprises by taking advantage of the related relationship, and to pay less income tax by taking advantage of the tax rate difference between different enterprises or preferential tax policies?

C: If you commit the above acts and transfer profits, congratulations. In addition to tax assessment and tax inspection, you should also accept "special" treatment: "special tax adjustment" (commonly known as anti-tax avoidance investigation).

If you find anything unusual, I'll call you over for counseling, and then I'll let you go home and check yourself.

If there are complaints after the self-examination, it will not be as simple as the special administrator's inspection. It's the turn of the tax inspection department to come to you and check it for you!

What if you say that you have no problem after the self-examination, and the information that you have no problem is fed back in the self-examination report, which is re-examined by the tax authorities, and then the problem is investigated? .. didn't you say there was no problem with self-examination? Well, if you look at the data again, there are still some anomalies. The tax inspection department in the tax authorities will only take the initiative to intervene, and you will lose the opportunity to make up the self-examination and declaration, and bear the consequences of your credit rating decline.

If the circumstances are serious, the tax authorities will directly hand it over to the inspection department for handling, and then check every data in the company!