Dynamic Incentive Plan in February: In the context of the upcoming launch of the fourth phase of the Golden Tax, the tax-related environment faced by enterprises is very severe, and the state has a more comprehensive and detailed grasp of enterprise information. If there is a problem with the tax of the enterprise, the tax bureau may not immediately arrange an audit, but it will definitely know that it will be found sooner or later!!
So how can companies properly respond to tax audits to avoid unnecessary tax penalties and tax burdens? This course first gives a brief introduction to the current economic development environment and tax-related environment faced by enterprises, focusing on the changes and impacts on enterprises after the launch of the fourth phase of the Golden Tax, and then combines the latest tax policies of the State Administration of Taxation**, interprets and summarizes the key points of tax inspection in 2022, gives the strategy and practical operation plan of enterprise tax management, and finally analyzes the real cases of several classic tax audits, explains and analyzes in detail the selection, procedures, consequences and how to deal with the tax audit, so as to reduce the loss of enterprises as much as possible.
Course Benefits:
Comprehensively improve the level and ability of corporate executives to respond to tax inspections, know how to take corresponding measures to actively respond to tax inspections, reduce the risk of tax fines, late fees and tax costs, and enhance the business value and competitiveness of enterprises.
Know how to deal with tax inspections, how to improve the ability to respond to tax inspections, especially improve the level of self-examination and investigation of tax risks of enterprises, and lay a solid foundation for comprehensively reducing tax audit risks.
Let the financial and accounting personnel know how to correctly handle the relationship between themselves and the company's boss when the enterprise is audited by tax, how to correct the relationship between the personal interests of the financial and accounting and the interests of the company's public, comprehensively consider and reduce the personal risks in the tax audit, and improve their career promotion space and adaptability as financial and accounting personnel.
Let enterprises and bosses stay away from irregular or illegal behaviors, and make money safely and openly.
Course Duration:1 day, 6 hours a day.
Course Audience:Business owners and financial managers.
CoursesMethod:Lecturer lecture + case analysis + role play + scenario simulation + practical exercise.
Course outline
Introduction: China's fiscal and tax environment and entrepreneurs' fiscal and tax risks
1. China's economic development and the growth of entrepreneurs
1.China's extensive economic development and the brutal growth of entrepreneurs.
2.China's tax link and the possible "original sin" of tax evasion by entrepreneurs
Case Study:
1) The case of Cao Dewang's investment in the United States.
2) ** Cases of entrepreneurs being criminalized for tax purposes.
2. Tax payment and tax burden of enterprises
Interactive Discussion:Tax burden? Social security and other expenses?
Lecture 1: China's economic development under the new normal and in the post-epidemic era
1. Changes in economic development in the post-epidemic era
1.Changes in GDP.
2.K-type resuscitation.
2. Challenges faced by enterprises
1.The dilemma under the general situation of the new normal.
2.Risks for companies in the changing international situation.
3.New requirements from structural changes in consumers.
4.Challenges posed by technological upgrades.
Lecture 2: The situation and focus of tax inspection under the background of the fourth phase of the golden tax
1. The background of the launch of the fourth phase of the Golden Tax
2. New features of the fourth phase of the Golden Tax
1.Changes in the control of non-tax business.
2.Changes in the networking of relevant institutions.
3.Control of personnel identity information and credit.
4.Cloud-based services.
3. The impact on enterprises after the fourth phase of the Golden Tax is launched
1.Aggregation and analysis of different information**.
2.Portrait of corporate tax information.
3.Early warning of financial irregularities.
4.The audit process becomes a "risk point screened by the verification system".
Fourth, the key content of tax inspection
1.The enterprise value-added tax shall be subject to key inspections.
2.Key inspections are carried out on enterprise income tax.
3.The State Administration will focus on the hard-hit areas of false invoicing, such as the real estate industry, the construction industry, and the accommodation and hotel industry.
4.Production and processing of agricultural and sideline products in key industries, purchase and utilization of waste materials, bulk commodities (such as coal, steel, electrolytic copper, yellow 5For-profit educational institutions, medical cosmetology, live streaming platforms, intermediaries, equity transfer of high-income people and other industries and fields.
6.The tax bureau will conduct key inspections on false invoices, false invoices, invoices, and inconsistent fourth-rate enterprises.
7.The tax bureau will conduct a key audit on individual income tax.
8.The tax bureau will focus on the inspection of enterprises that have import and export ** and apply for import and export tax rebates to crack down on fraudulent export tax rebates.
9.Conduct key inspections on enterprises that do not meet the conditions for enjoying preferential tax treatment and enjoy preferential tax treatment.
Lecture 3: Tax management--- the ideas and operation plans of enterprises' financial and tax responses
1. Ideas and paths
1.Mine clearance --- keep businesses away from tax risks.
2.Tapping potential and increasing efficiency--- enabling enterprises to improve performance and value.
3.Preferential policies --- reduce the burden in an upright manner.
4.Tax planning --- further legal and compliant tax savings and fee reductions.
Second, the enterprise mine clearance --- keep the enterprise away from risks
The phenomenon of indistinguishing between public and private, risks and countermeasures
1) The phenomenon of no distinction between public and private.
2) Risk analysis of public and private behaviors.
3) Countermeasures. Case Discussion
1)**Purchase and transfer of villas for private use.
2) The boss withdraws the company's money to pay the employee's salary.
3) Confirmation of the failure of the outbound investment.
The phenomenon and risk analysis of two sets of accounts in enterprises
1) Two sets of accounts are widespread.
2) Risks and hazards of two or more sets of accounts.
Case Study:: Failure of amoebic protocol implementation; The tragedy of executive resignation after the implementation of dividends.
3) Two sets of account countermeasures.
Case Study:: A consolidation case of a machinery manufacturing enterprise in Hunan.
Perspective on the case of financial normative behavior:
1) 36 million food cases.
2) Cases of employing the elderly.
3) Cases of salary draw from the bottom of the kettle.
3. Tapping potential and increasing efficiency and value creation
DuPont Financial System: A tool to tap potential and increase efficiency
1) Return on Net Assets - Meaning, Significance and Interpretation of Core Indicators.
2) Net profit margin of sales - product driving force - meaning, significance and interpretation of core indicators.
3) Asset Turnover Ratio - Management Driving Force - Meaning, Significance and Interpretation of Core Indicators.
4) Financial Leverage-Debt Drivers--Meaning, Significance and Interpretation of Core Indicators.
Interactive Discussion:: Discussion of the ideas of the trainees' companies using the DuPont system and the size of the potential.
The realization of enterprise value: the transformation of small bosses, entrepreneurs to capitalists
1) The logic of business management.
2) The path to value realization.
Fourth, strong tax and fee reduction policies--- from inclusive tax reduction to tax planning and tax saving
1.Inclusive policy tax cuts.
2.Tax reduction and exemption policies for small and micro enterprises.
3.Social Security Fee Reduction.
4.The new IIT is implemented.
Fifth, special policies to use tax savings
High-tech enterprises are tax-saving
1) National preferential policies.
2) The specific path of tax saving for high-tech enterprises.
Industry and regional policies are tax-saving
1) Preferential tax policies for the new tertiary industry.
2) Preferential policies for special industries.
3) Tax incentives for the use of "three wastes" products.
4) The choice of a low-tax registration location.
6. Reasonable planning and tax saving
1.Equity top-level design.
2.Take advantage of the nature of the enterprise to save taxes.
3.M&A and restructuring are tax-saving.
4.Change the way you do business.
5.Capital Transactions.
6.Simplified levy arrangement.
7.Branch & Subsidiary Selection.
Lecture 4: Tax Audit Response Strategies and Cases in 2022
1. Tax inspection operation process
Who to check?
1) How to choose the audit object: the operation of the double random working platform for tax inspection of the third phase of the tax management information system of the Golden Tax.
Exception audit object
Enterprises with abnormal tax declarations, high tax risks, low tax credit ratings, many reports of tax violations, many records of illegal tax collection and management, joint disciplinary action against illegal and untrustworthy violations by relevant departments, and other abnormal circumstances are to be included in the directory of abnormal audit targets.
3) Directory Database.
4) Winning rate.
Who checks
1) Tax police cooperation system.
2) Separate special commissions.
3) Personnel selection.
4) Check the form.
What to look for?
1) Revenue is not recognized, less recognized or later recognized.
2) Fictitious costs.
3) Enjoying tax incentives in violation of regulations.
2. Four objectives of tax inspection
1.Reduce the types of taxes, years, and the number of affiliated enterprises to be inspected.
2.Aim for a lower penalty multiple.
3.Not ***
4.Not to be held criminally responsible.
3. Analysis of strategies for coping with tax audits
1.Knowing each other is more important than knowing oneself.
2.The legal form should be compliant.
3.The attitude must be correct.
4.The defense should be neither humble nor arrogant.
5.Don't underestimate tax inspectors.
6.Use reconsideration and prosecution sparingly.
7.Favors are used on the blade.
The audit procedure should be clarified
1) Methods of audit case selection.
2) Basic procedures for auditing.
3) Illegal acts that must be filed and investigated.
4) Two situations in which a case has been filed but not tried.
9.Don't spend money on an agent.
Class discussions: Please combine the above 9 aspects to compare and review your own company's tax audit coping strategies and methods, what aspects need to be improved to avoid unnecessary tax audit risks?
Comparative analysis of cases in response to tax audits:
1) Sue the tax authorities to win the lawsuit.
2) Cases of rejection of administrative reconsideration.
3) Settle the case with the auditor.
Curriculum refinement and summarization
Conclusion:Build a learning map for this lesson.