Inspection Of Sales Expenses

Selling expenses refer to the expenses incurred by taxpayers for selling goods, including advertising, pportation, loading and unloading fees, exhibition fees, insurance premiums, sales commissions (directly recognized import Commission adjustment commodity purchase cost), commission fees, operating lease fees, and travel expenses, wages and welfare expenses incurred by the sales department.

In daily tax inspection, it is found that some enterprises often make use of their sales expenses to escape State Taxation.

The following example is explained: example: a pharmaceutical factory in 2000, a total sales cost of 102 million 500 thousand yuan, accounting for 48.9% of its main business income.

Verified by tax personnel, only 6 million 920 thousand yuan is reasonable expenses. The remaining 95 million 580 thousand yuan is paid to the salesperson in the form of commission or market development fee, and then the salesman pays the buyer a "rebate".

This part of the "rebate" is mainly pferred into the salesperson's hands through two ways. First, the salesperson puts the cash in his own way in the name of the sales commission. The two is to provide the invoices for reimbursement by the salesperson in the name of the market development fee.

From the actual expenses of the factory's sales expenses, most of them are the kickbacks paid to the buyers, except for part of the remuneration paid by the salesmen.

Cash is paid by the salesperson in the form of a white bill, which is paid directly to the buyer as a premium or rebate. The clerk takes the expenses of the invoice reimbursement, most of which are paid for gifts and other expenses, and even the individual salesmen even pay for the invoice to reimburse them.

Example two: a beer group company in 1998 sales expenses, receipts, white stripes to the top invoice amount of 54 million 530 thousand yuan, accounting for 41% of the total sales expenses.

The company provides a certain proportion of freight subsidy according to the distance of customers' pportation, and sets up awards of different grades, such as the excellent award, the development award and the encouragement award according to the annual volume of beer purchased by customers, so as to give customers a certain proportion of profits return.

The inspection found that in 1998, the company paid a total of 36 million 280 thousand yuan in the "sales cost subsidy" subject, including freight subsidy and purchase reward, and did not obtain valid and valid accounting vouchers for each other.

At the same time, the "sales cost - advertising fee" subjects were paid back to customers and the advertising cost of products was 94 million 730 thousand yuan, of which 18 million 250 thousand yuan was also receipts or IOUs.

Through the above two examples, we can find that the accounting information of these two enterprises is seriously distorted. In the sales expenses, large amounts of rebates, commissions, bonuses, profits rebates, advertising fees and so on are paid by illegal documents such as receipts, IOUs, etc., resulting in a large loss of state tax. This phenomenon should be highly valued by the tax authorities.

In view of this, the tax authorities should increase the investigation and punishment of the violation of discipline in the cost of sales charges, mainly from the following aspects: 1. should strictly check the expenses of commission, rebate and premium in the sales expenses, and pay attention to the difference between Commission, rebate, wage and personal remuneration.

The legitimate income obtained from providing intermediary services for them to sell goods or services is commissions; the illegal middleman's fee is a rebate; the remuneration paid to the employees of the enterprise belongs to the salaries and salaries expenses.

The royalty directly linked to sales volume and sales volume also belongs to the category of wage and salary expenditure.

The Commission of a taxpayer shall be included in the selling expenses if it meets the following requirements: first, there must be lawful and authentic accounting vouchers; two, the object of payment must be independent or entitled to engage in intermediary services of the unit or individual (the object of payment does not include the employees of the enterprise); three, the commission paid to the individual shall not exceed 5% of the total amount of goods or services unless otherwise stipulated.

Otherwise, the Commission shall not be included in the selling expenses.

Kickbacks and benefits are not in accordance with the provisions of the tax law, and can not be deducted before tax.

The royalty and bonus shall be incorporated into the total wages and salaries, and the individual income tax shall be collected according to law.

2. should pay attention to checking all kinds of incentive expenses and various forms of physical return in the sales expenses.

The above expenses shall be accounted for by obtaining the official invoices issued by the purchaser, otherwise the sales expenses shall not be included.

In accordance with the provisions of the relevant documents of the State Administration of Taxation, it shall be handled in a flat selling manner.

3. should pay attention to checking whether the advertising fees listed in the sales expenses meet the requirements.

The tax law stipulates that taxpayers' advertising expenses not exceeding 2% of the sales revenue in each tax year can be deducted in real terms.

The advertising expenses paid by taxpayers should be strictly differentiated from their sponsorship expenses.

Advertising expenses must meet the following requirements: first, advertising must be made by specialized agencies approved by the industry and Commerce Department; secondly, the actual advertising expenses have been paid, and the corresponding invoices have been obtained; third, it is disseminated through certain mass media.

Those who do not meet the above three provisions shall not be included in the sales.