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60 Kinds Of Tax Evasion Methods That Enterprises Can Not Touch

2014/2/12 15:12:00 18

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1, sales revenue (output tax)

(1) goods are issued on time, not according to the principle of "accrual basis", but on the basis of receipt of payment.

Its performance is: when goods are issued, the storekeeper keeps accounts, and the accountant does not keep accounts.

(two) raw material pfer and grinding accounts do not bear "other business income". Instead, it refers to "out of business income", or directly discards "accounts payable" and does not mention "output tax".

(three) selling goods in the form of "advance accounts receivable". When products (commodities) are issued, they do not record sales revenue on time, and the long-term tax is paid, resulting in a greater tax than the output tax.

(four) industrial enterprises that manufacture large scale equipment do not charge the sales revenue for long time.

(five) extra income does not include sales revenue, excluding tax on output.

For example, collection and payment of liquidated damages, most enterprises will increase their bank deposits and reduce their financial charges after receiving the penalty.

(six) three package income does not bear sales revenue.

The three package income of products is that the manufacturers pay the cost of the fixed point of repair except for the fixed point of repair, and also pay the cost of three packages (including accessories) at a certain rate. The warranty points and business pactions do not record revenue, and quite a part of the accessories are credited to the "custody merchandise".

(seven) income and scrap income are not accounted for.

They are mainly metal scrap, iron Shaw, copper Shaw, aluminum Shaw, defective products, used packaging, liquid and so on.

These incomes are mostly cash receipts, which are acquired by individual operators.

Taxpayers will deposit these incomes in private accounts, and a small number of them will be applied to the welfare of workers, such as canteen subsidies, which are only used for paying management fees, most of which are used for food, drink, pleasure and gift giving.

(eight) rebate sales.

Under the market economy, the marketing method is changeable. The rebate sale is a compensation for the manufacturers to occupy the market, and to compensate the businessmen for their products below the market price. It is an effective means for the new product to occupy the market and an integral part of the marketing strategy.

There are two main forms: first, a certain number of products are sold by merchants, and the payment is paid on time, and the manufacturers return the cash in a certain proportion.

The two is the return of objects, products, or accessories.

After receiving these cash and goods, the merchants will not enter the account or pay any extra income, nor will they make the "income tax out" and form an account out of business.

(nine) discount income.

Discount, discount or discount is similar to rebate sales. The difference is that discount occurs when the sale is realized, and the sales method is marked on the invoice or another red ticket is reflected.

In accordance with the provisions of the tax law, the amount of discount specified on the invoice shall be recorded according to the actual receipts.

In addition, a red ticket is not allowed to be reduced.

In practical work, taxpayers often use red tickets to reduce revenue, and the reduced income is paid to buyers by cash. Buyers do not write down the extra income, resulting in less taxes.

(ten) packing deposit is overdue (full year), and no sales revenue is pferred.

(eleven) engaged in the mixed sale of production and business and taxable services, and the taxpayer keeps accounts and chooses ways to keep accounts and declare taxes.

(twelve) sales of fixed assets, including motorcycles, cars, yachts, which are payable on consumption tax, do not conform to the tax exemption regulations, nor do they calculate the value added tax at the rate of 6%, but rather direct the recording of extra business income.

(thirteen) in order to adjust the income and profit plan of the enterprise, the income is adjusted artificially, and the realized revenue is postponed.

(fourteen) is regarded as sales without income.

Long term investment in raw materials, finished products and other products, gifts and sales of products (commodities) shall not be regarded as sales revenue, or tax on output.

(fifteen) the parent company is affiliated to a number of subsidiary companies. All the pactions involving value-added tax invoices and general invoices are all accounted for in the parent company, and the other subsidiary companies and their subsidiaries pay a certain management fee to the parent company annually.

(sixteen) small scale taxpayers in order to meet the standard of general taxpayer, after they have been identified, they will not be able to meet the annual inspection standards. They will take a number of general taxpayers to issue VAT invoices for each other, and they will pay for each other, but that is, a few invoices do not add value to each other's business. These are some reasons for the low tax burden of some enterprises.

(seventeen) the VAT invoice which has been issued is lost, and the general invoice is issued without recording the income.

two, and input tax /p >

(eighteen) commercial enterprises shall register tax vouchers and identify VAT general taxpayers according to industrial enterprises, and deduct the input tax according to the original materials.

(nineteen) when the goods are purchased, the industry will not be checked or put into storage, or replace the warehouse receipt with the sending order.

If the business fails to pay the bill, deduct it from the trial, or leave a large amount of cash receipts first, first increase the "cash" and then make a cash receipt for cash in the form of cash in cash.

(twenty) the bill of exchange is endorsed as prepaid account, and the modern technology is used for duplication and photocopying as payment voucher.

(twenty-one) taxable labor service has no payment declaration deduction (commissioned processing, water, electricity, freight).

(twenty-two) no taxable items such as construction projects, including the purchase of fixed assets declaration, deduction of input tax, raw materials used for construction projects or welfare items such as the welfare of the units, shall not be pferred into the tax.

(twenty-three) get the special invoices, the invoicing party and the receiving party are not in agreement, and the goods and tickets are declared in different places.

(twenty-four) commercial enterprises do not report tax approval and deduct taxes without authorization.

(twenty-five) multiple copies of prepaid vouchers (large cheque) and multiple payment certificates are used to make declaration deduction.

(twenty-six) the invoice is not complete, the goods are not in conformity with the invoice, or the fake invoice is deducted.

(twenty-seven) for the purpose of deduction, there is no pportation business, to the pportation management office, freight center, Local Taxation Bureau and other units to make invoices to declare the deduction.

(twenty-eight) railway passenger invoice (baggage ticket) is used as a pport invoice to declare and deduct.

(twenty-nine) the most typical example is the invoice of the individual enterprises who will pull the garbage as the invoice of the pport invoice.

(thirty) if the invoices are lost, the input tax will still be deducted.

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(thirty-one) withholding taxes instead of paying long-term debts.

(thirty-two) the audit and assessment of the tax, the value-added tax of the tax inspection and the supplement of the income tax will not be adjusted. It will not be pferred out, and the non adjustment of the accounts of the increase of the income will cause a clear retreat.

Some of the added value added tax is recredited to the entry tax.

(thirty-three) the pfer or direct sale of raw materials purchased by welfare enterprises does not produce their own capacity, they are commissioned to sell locally, and tax rebates are declared according to the declaration of self produced products.

(thirty-four) welfare enterprises should not get the special invoices for value-added tax. They think they are tax rebates, resulting in higher tax burden and more tax rebates.

(thirty-five) welfare enterprises use the IOUs to purchase the goods and cheat the high tax burden.

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(thirty-six) the division of corporate income tax between the central and local governments is vague, and taxpayers are convenient.

Especially since the implementation of the 50% enterprise income tax in 2002, due to the fact that the land tax information is not shared, the taxpayers of new certification in 2002 did not all go to the state tax for tax registration.

(thirty-seven) the contract fee charged by an enterprise is not recorded in the amount of income. The profit and loss of long-term investment and joint operation are not reflected in the accounts, and are always repeated on the current account.

(thirty-eight) the income earned from buying stocks and bonds is not recorded on time.

(thirty-nine) the administrative fee is turned over without the approval of the tax authorities.

(forty) the cost of bulk decoration, decoration and prepaid expenses shall be amortized without approval from the tax authorities.

(forty-one) pay more for the wages and pay the balance to the responsible department at the end of the year.

(forty-two) the unit that does not turn over to the co ordinate fund shall make overall planning for the long term payment without payment.

(forty-three) purchase land, prepare for expansion, and depreciate land as a fixed asset.

(forty-four) the fixed assets and current assets of the inventory surplus shall not be treated as profit or loss.

(forty-five) white bill for water and electricity charges.

(forty-six) purchase false invoices.

(forty-seven) personal income tax should be borne by individuals.

(forty-eight) the competent department apportion the expenses to the lower level, and the lower level only has the bookkeeping payment voucher and no original voucher.

(forty-nine) postage and telephone charges collected by the postal and telecommunications industry have not been invoiced in accordance with the regulations, and the customers have been paid by bills and collection receipts with postmarks.

(fifty) reimbursement of invoices and tax receipts which do not belong to their own units.

(fifty-one) accounting vouchers are reimbursed, and the amount of original vouchers is small.

(fifty-two) the purchase of fixed assets shall be included in the cost, or the fixed assets shall be debited and invoiced.

(fifty-three) loan interest in construction works is charged to management or financial expenses.

(fifty-four) property loss is directly deducted before tax without the approval of the tax authorities.

(fifty-five) the loss of current assets is directly credited to non operating expenses after the approval of < a href= "http://www.91se91.com/news/index_cj.asp" > "land tax" /a >.

(fifty-six) subsidy income is not included in the tax income, and is directly credited to capital reserves or surplus reserves.

(fifty-seven) business expenses and advertising expenses are overcharged and placed in other subjects, such as handling fee, travel expenses, conference expenses, and harmful subsidies.

(fifty-eight) without the approval of the tax authorities, three new expenses (new technology, new technology development fee) for the new products, new technologies and new processes are included.

(fifty-nine) the certificate of school run enterprise and welfare enterprise has no annual inspection, and applies for reduction or exemption of enterprise income tax.

(sixty) the amount of income added to the tax inspection is part of the time difference, and only the tax is not adjusted, resulting in a clear retreat.