No input tax is transferred out due to the loss of medical supplies caused by poor management; 5.
Obtain invoices from the same company frequently and in large quantities; 4.
Risk point 7 others 1.
Risk point 2: failure to obtain legal pre tax deduction vouchers as required risk Description: according to Article 5 of the measures for the administration of pre tax deduction vouchers of enterprise income tax (Announcement No.
Purchase and sales are not recorded, that is, the problem of “extracorporeal circulation”; 3.
The expenses of the meeting are not true, and the contents of the invoice are inconsistent with the meeting schedule, participants, meeting place, etc; 5.
Risk point 4: pay part-time teachers’ class remuneration, fail to obtain invoices according to law, and fail to withhold individual income tax on labor remuneration according to law.
Falsely increasing business income by issuing high value-added tax invoices; 7.
Suggestions on risk prevention and control: commercial concrete enterprises shall, in accordance with the relevant provisions of the financial and accounting system and tax laws and regulations, truthfully and timely book and calculate all sales businesses, truthfully confirm the sales revenue, truthfully declare and pay taxes, so as to avoid the tax risk of concealment and understatement.
After deducting the value-added tax, the high opening amount is paid to hospitals and other institutions in the form of labor fees or used for hospital development, system maintenance, academic promotion, etc.
The power consumption of one cubic meter of concrete produced by some concrete enterprises exceeds the comprehensive level of the industry too much, and the energy consumption of production commodities is too high, which is easy to lead to no less revenue, no timely entry and confirmation of revenue, no less non pricing expenses By changing the mode of operation, deliberately conceal the tax related risks such as sales income, debt repayment income excluding sales, project self-use products excluding sales, transportation vehicles deducting project risks, concurrently operating other products and paying value-added tax in a simple way.
Risk point 10: the school premises leased by individuals fail to declare the house property tax and land use tax on their behalf according to law.
Medical institutions Transfer Conference expenses, office expenses and equipment purchase expenses to pharmaceutical enterprises; 6.
Risk point 3: the setting of accounting subjects is unreasonable and the accounting treatment is not standardized.
The salary payment of marketing personnel is non-conforming; 4.
Pay kickbacks to medical personnel through expert consultation fees, R & D fees, publicity fees, etc; 7.
Many of the costs listed in the accounts of risk point 6 have nothing to do with teaching income, or the expenses are obviously unreasonable, so there is a risk of corporate income tax deduction.
Falsely issuing invoices for the purchase of agricultural products; 3.
Risk point 9: if the school site fails to obtain the lease invoice according to law, there is a risk that it may not be deducted before tax.
Sales expenses are disbursed without sufficient basis and are not actually incurred; 2.
In the process of purchasing raw materials, commercial concrete enterprises fail to obtain legal and effective pre tax deduction vouchers in time due to various reasons.
Suggestions on risk prevention and control: commercial concrete enterprises should pay attention to obtaining invoices from upstream suppliers in the purchase of raw materials.
Risk Description: according to Article 19 of the law of the people’s Republic of China on the administration of tax collection, taxpayers and withholding agents set up account books in accordance with relevant laws, administrative regulations and the provisions of the competent financial and tax departments of the State Council, and keep accounts and conduct accounting according to legal and valid vouchers.
Some enterprises artificially lower the sales price of some commodities and write down the sales revenue, resulting in low gross profit rate and tax burden rate reflected in the book of the enterprise; 5.
The tuition fees received at risk point 2 are long-term linked to accounts receivable in advance or other receivables, and the income is not carried forward in time according to the situation of class cancellation.
28, 2018 of the State Administration of Taxation), if an enterprise incurs expenses, it shall obtain pre tax deduction vouchers as the basis for deducting relevant expenses when calculating the taxable income of enterprise income tax.
After the goods purchased during the small-scale period are converted into ordinary taxpayers, the special VAT invoice is obtained to deduct the input tax; 2.
Inventory management, contract signing, sales and delivery, payment collection and other process controls did not take effect, and there was idle running of drugs.
Risk point 3 individual training institutions have not obtained the school running license, which does not comply with the provisions on the simple collection of educational services, but adopt the simple tax calculation of value-added tax by themselves.
Risk point 3: the sales revenue lags behind and the tax is artificially adjusted; Risk point 4: the input tax deduction is not standardized: 1.
There is a phenomenon of private “small treasury”; 3.
There is a purchase but no corresponding sales problem; 2.
Tax related risk points in the concrete industry risk point 1: the energy consumption of production commodities is high, which is suspected of failing to carry forward the sales income in time to declare tax risk Description: concrete production enterprises consume more power, and the power consumption is directly proportional to the production output of the enterprise, but each enterprise due to the new and old production equipment, performance, line loss The volume ratio of concrete production line and whether the supporting facilities around the production plant are in place have a great impact on the production energy consumption of enterprises.
Inventory management is chaotic and tax related treatment is arbitrary; More than six columns of sales expenses at risk points; 1.
Giving medical equipment to hospitals and medical institutions free of charge, which is not regarded as sales; 6.
Registered company, industrial and commercial agent, legal person change, equity change, tax planning, accounting agent, company tax declaration, trademark registration, catering license, health license agent, school running license agent, medical device license agent, construction qualification agent 17754413557 wechat same number pharmaceutical industry tax related risk point risk point I accounting is not perfect, standardized, comprehensive and complete Accurately reflect its actual production and operation status; Risk point 2: concealment, underestimation or over estimation of sales revenue 1.
Obtain large amount of cash from various invoices such as consulting fee, conference fee, accommodation fee and transportation fee; 3.
When purchasing raw materials, the purchase cost is raised by means of idle invoices; 2.
At the same time, they deduct the corresponding expenses in violation of regulations, which is prone to tax related risks of enterprise income tax.
There is a phenomenon of selling rebate to medical institutions or medical personnel according to the quantity of purchased drugs; 5.
Due to the particularity of the industry, the financial accounting of commercial concrete enterprises is rough and simple, and the raw material subsidiary ledger and finished product subsidiary ledger are difficult to reflect the real situation.
Obtain advance receipts, deliver goods without sales, and conduct non bookkeeping or “lag” tax declaration; 4.
At the same time, Article 6 of the announcement stipulates that an enterprise shall obtain a pre tax deduction certificate before the end of the final settlement period specified in the enterprise income tax law of the current year.
Risk point 7: the textbook fees, accommodation fees and materials fees collected from the students are entered into the personal card, and the income is not recognized according to the provisions of extra price fees, so there is a risk of value-added tax and enterprise income tax.
Risk point 5 for on-the-job teachers, there is a phenomenon of paying wages outside the account, that is, the bank pays part of the wages to the public on behalf of the public, which normally declares individual income tax, and the other part of the wages are paid through personal card, without declaring individual income tax.
Tax related risk points of for-profit education industry risk points 1 because the school industry is mainly oriented to individual customers and has a weak awareness of asking for invoices, many education and training institutions fail to declare their income according to law, and there is a risk of tax evasion in hiding their income.
Small pharmaceutical agents are transformed into CSO (contract sales organization) to issue invoices for a large number of projects as “technical consulting fee” and “promotion fee”, increasing the sales expenses of pharmaceutical enterprises, so as to offset the intermediate link costs under the high opening mode.
There are some situations, such as unclear income and cost accounting, unreasonable accounting subject setting, non-standard accounting treatment, etc..
Some consumer goods such as computers and iPad electronic products that have nothing to do with business are deducted as input; Risk point 5: inaccurate inventory accounting 1.
At the same time, they should pay attention to whether the vouchers obtained meet the regulations when entering the accounts, deduct before tax according to the legal and valid vouchers specified in tax laws and regulations, and truthfully declare tax.
Lower employee salary and evade tax payment obligations; 2.
Risk point 8 for schools with general VAT calculation, there are a large number of input taxes that cannot be deducted, which have not been transferred out according to law.
When the manufacturing cost is allocated to different drugs, the allocation coefficient is unreasonable and the production cost is deliberately raised.
Use the special VAT invoice for oil products instead of the freight invoice to offset the input tax; 4.