In accordance with the unified deployment of the State Administration of Taxation, Gold Tax Third Period (integrated version) will be launched from March 1, 2019, realizing the integration of the original national tax and local tax systems. After using the library version system, in addition to bringing convenience to the company's business, the company's data will also be completely "transparent" in front of the tax bureau system. So I remind everyone to be reasonable, legal and compliant! Never walk on the brink of violations! If the following situations occur during the declaration process, the company really needs to pay attention:
The salary and salary in the pre-investment of corporate income tax tax is inconsistent with the personal income tax reported
For example, when filling out the settlement and payment statement A105050 "Detailed Table of Employee Salary Expenditure and Tax Adjustment", the salary expenditure was deducted by 1 million yuan, but when reporting personal income tax, only 600,000 yuan of salary expenditure was declared. Where did this difference of 400,000 yuan go? Is the company less declared personal income tax? Or do you falsely list expenses and evade corporate income tax? What explanation should corporate accounting give?
Corporate income tax fills the original value of the house and building, but does not declare property tax
For example, in the reconciliation and clearance statement A105080 "Detailed List of Asset Depreciation, Amortization and Tax Adjustment", the house and building fill in the original value of the assets, indicating that the company has houses and buildings, but the company has not declared property tax. You should know that property tax is based on the property owner of the house within the tax scope as the taxpayer, whether it is for self-use or renting it out. Isn’t this a contradiction if there is a house but does not pay property tax?
declared value-added tax , but urban construction tax is not fully stored in
As we all know, the basis for urban construction and maintenance tax is the taxable amount of value-added tax and consumption tax. If value-added tax or consumption tax is paid, the urban construction tax involved should also be fully stored in tandem. If there is a value-added tax involved in reimbursement, the corresponding urban construction tax and surcharge should also be reimbursed. Therefore, you must check whether the corresponding tax has been fully stored in tandem. Don’t cause big "trouble" because of small taxes, which will cause audit risks.
VAT sales is very large, but stamp duty is paid relatively little
. Units and individuals who have written and received: purchase and sales, processing and contracting, construction project contracting, property leasing, cargo transportation, warehousing and storage, loans, property insurance, technical contracts, or certificates of contract nature are taxpayers of stamp duty. Therefore, whether it is selling goods or purchasing goods, stamp duty is required when it comes to contractual certificates. The sales amount of VAT is relatively large, and the purchase amount is not small. If stamp duty is paid very little, it is clear whether there is any abnormality after comparing the data.
has paid land use tax but has not paid the property tax declaration
has filed the land use tax. If there are buildings on the land, it will also involve the payment of property tax. Property tax is taxpayer with the owner of the property rights of the house within the scope of taxation. If there is no building but only paying land use tax is normal, it can naturally be explained to the tax bureau, but the risk is that if there is a building but no property tax is paid, there is a problem.
issued a real estate rental service invoice, but did not apply for property tax based on the lease amount
If the company rents out its own property and has rental income, it should apply for property tax. If an invoice for real estate lease is issued but the property tax has not been declared, can the treasury system "see" it?
In addition, there is a relatively hidden risk point about property tax: whether the property tax calculated by the price includes the land price. The basis for calculating property tax at the price is the residual value of the house, and the residual value of the house = the original value of the house * (1-10%~30%). Regardless of accounting, the original value of the property should include the land price, including the price paid to obtain the land use right, the cost incurred in the development of the land, etc. (Based on: Finance and Taxation [2010] No. 121).
So, after the third phase of the treasury gold tax is launched, we should not only pay attention to the risks of a single tax, but also the risk points related to taxes cannot be ignored. Therefore, tax declaration must be rigorous and do not misreport or misreport. Otherwise, it will not only bring trouble to your work, but also bring tax risks to the company.I remembered the joke on the Internet: After all, what I understand you the most in the rest of my life is taxation.
