This article analyzes a notice of tax administrative penalty matters of the Inspection Bureau, the enterprise involved in the case is a real estate development company in Fujian (hereinafter referred to as "Fujian Company A"), the screenshot is part of the excerpt, I mainly extract from the document is enlightening for our enterprise, and talk about the relevant tax-related points of attention in this case.
1. Notice of tax administrative penalty matters
For this document, I don't know if you are familiar with it, this document is not a penalty decision, it can be said that before the penalty decision is issued, the tax authorities delivered it to the enterprise, and the enterprise receives this document, and the response measures are mainly statements, defenses and hearings.
For the various document response methods and details in the tax audit, if you are interested, you can check out my article "How Do Enterprises Deal with Tax Audit?".There are not only articles to explain the correct way to protect the rights of enterprises that receive documents, but also many details to pay attention to when dealing with audits
Second, the real estate development company inflated operating costs
In the course of the inspection, the inspection bureau found that Fujian Company A had inflated its operating costs, mainly by making its related party, Fujian Dongling Company (hereinafter referred to as "Fujian Company B"), falsely issue construction invoices by paying handling fees and repatriating funds.
The evidence published includes:
1. Electronic data (recording the company's internal accounts, transfers and other information).
It can be seen that the inspection bureau has obtained some of the company's excel**, which has become important evidence to prove the company's real project costs and capital transactions.
2. Bank statement (mainly proves that there is a return of funds).
The return of funds is an important evidence in the verification of false invoicing behavior of enterprisesThat is, after the funds are paid, they turn around a few times and come back, and it is possible that the invoicing fee is deducted when they come back, and as you can see in the screenshot above, after the funds go out, they come back intact.
Some people will say, since the return of funds has become the focus of the audit, then why don't I make the return of funds more hidden, such as the number of transactions is more, the time is longer, and the amount is not so consistent. People who think this way are idealistic ideas. Let me tell you, people who can go to *** can use false invoicing, they all understand that this is an illegal act, and they cannot be protected by law, after the money goes out, if the other party does not transfer the money back, then the loss will be great, so this kind of return of funds is striving to go in and out quickly, which also leaves traces for the inspection.
And then there are those who say, why take the money?On the boss personally to pay the invoicing fee to buy the ticket back on the line, the person who said this, is not at all ignorant of the company's finance, after the invoice is bought, the account is to hang the corresponding ** business, such as the d** business, then the book will form the payment payable to the d** business, if it has not taken the funds, do not pay, then the payable d * * business will always remain in the book, which will become a new suspicion of tax inspection, therefore, enterprises will generally choose to flatten the book through the return of funds, and make it " The third rate is consistent", it looks like a normal business, nothing abnormal.
3. Internal and external accounts.
As mentioned earlier, the electronic ledger obtained by the inspectors is not an isolated evidence, it is confirmed, and the screenshot above can be seen that the electronic data can be corroborated with other evidence, which proves that the data in the electronic data table is real, and the data on the external account is false.
3. Inflated sales expenses.
In the above screenshots, it can be found that the tax inspectors mainly look at the business substance, data verification, Data analysis and other perspectives to judge that the sales expenses are untrue, for example, at the end of the sale, still signed four commission contracts, with an amount of nearly 3 million, which is not reasonable, and a company in Xiamen that provides marketing services for Fujian A Company, the tax bureau did not obtain the invoices issued by the company to Fujian A Company from 2016 to 2019 in the golden tax system, and then checked the bank flow and found the problem of capital return.
4. Failure to cooperate with the tax inspection work is to be punished 15 times
For Fujian Company A, these problems are first characterized as tax evasion, and for tax evasion, the range of punishment is 50%-5 times of the underpayment of tax, but the specific 50% or 1 time, 2 times, etc., this is at the discretion of the tax bureau.
In this case, the tax bureau is proposing to impose a penalty of 15 times, the reason is that Fujian Company A evaded, refused or otherwise obstructed the inspection of the tax authorities, and the degree of violation was serious.
There are also some local tax bureaus, according to the enterprise before the penalty is issued, whether the enterprise has paid the late tax penalty on its own, to determine the range of punishment, these have not formed a fixed mechanism, equivalent to the tax collection and management law will grant this authority to the tax bureau, naturally, if the enterprise does not cooperate, the tax bureau can increase the penalty.
5. Summary
After reading the above analysis, you will find that the tricks used by enterprises are still those, and the means and methods of tax inspection are believed to be stronger than you expected, because science and technology are developing, and the means of tax collection and management are also strengthening, especially after the third phase of the golden tax is launched, there are obvious changes, and the fourth phase of the golden tax is also being implemented At that time, the risk may be huge, and even losses have already occurred.
If you don't know much about this, it is recommended to take a look at the "Case Analysis of Tax-related Cases" I wrote, link below, I have analyzed more than 200 real tax-related cases, whether you are a financial and tax professional or a business owner or manager, you can understand and gain something.