Don'T Use "Hearsay" To Make Tax Judgement.

Tax judgment is very simple. It can be summed up in two words: Taxation and no taxation.

But few people go to understand why or not, because few people are saying why China's articles and training are being done.

Then the question arises, for example, "how to deal with the invoice of the meals on the tax?"

Most people's judgement is business entertainment.

In fact, this judgment is only one of the situations. In essence, there should be three situations: first, cost, such as the emergence of props when shooting films and television works; two, communication expenses, some of the entertainment expenses necessary for production and operation; three, personal income, if it is family gatherings, has nothing to do with the production and operation of enterprises, it should be regarded as personal income.

In the three case, the result of tax treatment is different.

The tax authorities should be treated according to the public security system in the mature judicial system of our country.

I think that the internal structure of public security is closely related to public security and inspection, procuratorate and management, courts and tax administration.

The tax authorities at the grass-roots level are executive departments, and some businesses are done by word of mouth.

Therefore, when they pass around, they will change their taste. Then, 12366, there will be different answers to the same question.

Tax intermediaries make a tax judgment by learning documents and "hearsay" + self understanding + enterprise situation ": the current tax environment makes this judgment extremely complicated.

From the industry perspective, the competition topics, examination syllabus, and business understanding of today's industry competitions are not comprehensive.

Tax judgment is a very professional matter. Just as a doctor can judge a patient's physical condition, he must not be hypocritical or wrong. Otherwise, there will be great problems.

As enterprises want to know, why is tax policy written in such a way that there is room for operation?

How big is the risk?

Where is the basis?

Now several questions are raised for you to think about:

First, in the new income tax law, the principles for the cost and expenditure are facts and basis (not just invoices), and the combination of fact and basis, that is, the combination of economic substance and legal form, as long as the economic essence is lawful, reasonable and actually occurs, the invoice is only one of the appropriate credentials (legal form).

It must be judged according to the economic and commercial nature of honesty and credit, not just the form of law.

Recently, the Ministry of public security and the State Administration of Taxation jointly issued the circular on the special rectification actions against counterfeit invoices and illegal Invoicing (national tax [2008]12 number) and the circular on the special rectification actions against counterfeit invoices and illegal Invoicing (National Tax 2008 [40]), emphasizing that non invoices, including false invoices and illegal Invoicing, are not allowed to be used for tax deduction, export rebates and tax deduction.

(you can ask me to make up all the necessary legal and appropriate credentials, but I have no right to kill a stick!

What is the background of these two documents?

How to master it?

Two, more and more companies encourage employees to work for the company at home, which we call "family bags".

How much should the boundary between corporate income tax and personal income tax be grasped?

Where is the operating space?

Three, if taxpayers do not have the suspicion of "stealing, fleeing, resisting or deceiving", do the tax inspection bureaus below the provincial level have the right to go directly to the enterprise to check accounts?

What is the basis?

Similarly, if the public security organs have the right to recover their personal possession of firearms, does it mean that the public security organs can enter any family to search guns?

The answer is self-evident.

Information is valuable, and the information produced by professional analysis is high priced.

Hearsay and parting of tax judgments are not accountable to taxpayers.

At the same time, it will bring huge risks to them.