Corporate Income Tax Inspection: Annual Report Form " Story " More

The annual tax return of enterprise income tax is filled out by the taxpayer when the enterprise income tax is calculated and paid. It consists of a main table and several schedules, showing the income and cost of the accounting standard in a tax year. Cost The details of tax differences and tax adjustments reflect the calculation process and results of the taxable amount of enterprise income tax. On the one hand, this statement is the embodiment of enterprise income tax compliance. On the other hand, it is also an important entry point for the tax authorities to verify whether the enterprise income tax returns are true and correct. Less declaration of income, more declaration deduction, less tax increase, more tax reduction...... In the view of inspectors, there are many stories behind the simple or complex figures in the declaration form. Many of them are not strictly censorship. There are many "happiness" that taxpayers pass away, but they are more closely scrutiny.

Case 1: fuzzy project, carefully hidden

When inspecting a manufacturing enterprise's 2012 year enterprise income tax return form, the inspector saw that schedule three "detailed list of tax adjustment items", "fortieth items", "deductions", "other", and fill in the reduction amount of 11362408.12 yuan. The content of this content is just to say that the unit has deducted the 11362408.12 yuan tax deduction from the declaration form, which is not recognized as cost or expense, and should be deducted without deduction. 较大的数字和通过比较模糊的项目进行纳税调减，引起了检查人员的注意，于是要求对方提供该项目调整的明细，但对方财务人员却以各种理由拒不提供，这反而加重了检查人员的怀疑，经过多次政策宣传，被查单位终于提供了“其他”项目调整的明细，经核对，检查人员发现，11362408.12元调减有多项内容，其中绝大多数确实属于“应当扣除而未扣除”，但混在其中的一笔431276.88元支出是“补缴个税”，询问财务人员，检查人员了解了事情的真相，原来，被查单位在进行产品推广时，向个人客户赠送礼品，未代扣个税，后经审计发现了这一问题，在无法向客户补扣个税的情况下，决定由单位负担，而根据相关规定，这部分税款不允许税前扣除，已经负担了个税，又不想在所得税上“吃亏”，于是被查单位使将这笔税款支出精心隐藏在“其他”项目中申报“扣除”， The ending is naturally a tax increase and a penalty. fine 。

Case two: retreat in order to hide the truth.

When inspecting a company's enterprise income tax return form in 2011, inspectors saw schedule three "detailed list of tax adjustment items", forty-third lines of assets adjustment project "depreciation of fixed assets", fill in the amount of increase of 75000 yuan, and check the schedule nine "asset depreciation and amortization tax adjustment schedule", which shows that the taxable income will be increased by 75000 yuan due to the adjustment of depreciation tax difference. Active filing of tax adjustments has increased, but the inspectors have intuitively judged that the adjustment is problematic. The reason is very simple. The increase in depreciation tax adjustment is just an integer, which is not in line with common sense. Because taking into account the original value and residual value of fixed assets and so on, the calculation of depreciation is even very low even if the adjustment increment calculated by the straight line method is just integer. When the question was raised to the financial personnel of the unit under investigation, it refused to comment. Originally, the accounting of the unit was very irregular. The staff responsible for fixed assets management often changed. When the new financial officers took up the depreciation calculation form, they randomly found out an old table of the previous year, calculated the depreciation amount directly and counted the cost according to the old data, but two of the large equipment had already made depreciation. When the enterprise income tax was settled, the financial officers found this problem. But because of the large adjustment amount and the reluctance of the inspected units to pay so much tax, they thought of a way to retreat in order to "muddle through", and fill in an integer to declare.

Case three: fish in the dark and hide in the dark

Based on the spanaction information provided by the Shanghai and Shenzhen stock exchanges, the inspectors found that when the tax return of the restricted stock sale of a high-tech enterprise was examined in 2009, when the company reduced some of its shares, then how did the enterprise conduct tax treatment and how to fill in the declaration form? From the annual tax return of the enterprise income tax, the inspectors saw that the "tax-free income" column of the 17 reporting line was filled with an amount of 543 thousand yuan, asking the financial officers to check the relevant accounts and vouchers, which proved that the income was actually limited to the sale and reduction of shares. According to the twenty-sixth provision of the enterprise income tax law, there are four categories of tax-free income: interest income from treasury bonds; equity investment income such as dividends, dividends, etc. among eligible residents; non resident enterprises who set up establishments and establishments in China and obtain profits and dividends from dividends and dividends of all real connections with the machinery and field; and the income of non-profit organizations that meet the requirements. It is obviously wrong for the enterprise to fill in the tax-free income from the investment spanfer. The inspectors increased the taxable income in the current period according to the regulations and punished them.

The items and contents of the annual tax return of enterprise income tax are rather complicated. The above cases are just the tip of the iceberg for checking the problem stories found in the income tax returns. There are many similar cases. When the current tax compliance does not reach a certain height, the taxpayers who have "thoughts" will always have a "story" on the annual tax returns, or make an amount of money in the annual tax returns.

At present, many Taxpayer The enterprise income tax settlement work is entrusted to intermediary agencies. If these "stories" happen, many of them may be collusion between taxpayers and intermediaries. Therefore, the inspectors should not take lightly in the examination of the annual tax returns of enterprise income tax. It is necessary to make "presumption of guilt" for any number on the declaration form. It is necessary to have any doubt on the declaration form. Otherwise, details will be omitted and tax related problems will be quietly slipped away. When checking, it is also necessary to note that checking can not be limited to the figures on the table and the relationship between each other. It is necessary to ask taxpayers to provide the source or basis of each figure on the annual declaration form, especially the source or basis of each figure in the tax adjustment schedule, until the specific taxpayer contracts, every account receipts, and every invoice (even if it is incorrect tax declaration), the taxpayer has a clear source and basis, but many times he is unwilling to provide it for the reasons of hidden problems. If this step is achieved, the problems that may exist on the declaration form will be nowhere to hide under the inspection of the inspectors.

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