Accounting Adjustment And Handling After Tax Audit

The accounting adjustment after tax inspection refers to the correction and adjustment of the erroneous accounts found in the tax inspection.

In practice, many enterprises have not made any corrections and adjustments to the erroneous accounts found by the tax authorities in tax inspection except for making up the relevant taxes according to tax documents such as tax inspection conclusions and processing decisions.

If taxpayers do not adjust their accounts, they may cause double taxation, which will damage the legitimate rights and interests of taxpayers.

In view of this, if an enterprise accepts the wrong accounting found by the tax inspection department after accepting the inspection of the local tax inspection department, it must pay the tax payable in accordance with the provisions of the tax law.

The wrong accounts were found to be adjusted in order to avoid the risk of repeated tax collection after the tax inspection authorities were found again.

I. the basis for accounting adjustment after tax inspection

In the practice of tax inspection, taxpayers generally conduct accounting treatment according to the provisions of the tax law in accordance with the requirements of tax officials, and the tax law is also used as the basis for accounting treatment.

After the tax inspection, when taxpayers adjust accounts, do they deal with the accounts according to the provisions of the tax law? Or do they deal with them according to the financial accounting system and the generally accepted accounting principles? I believe that the accounting adjustment after tax inspection is based on the accounting standards of enterprises and the accounting system of enterprises.

Since the accounting adjustment after tax inspection is still an accounting activity in the final analysis, it belongs to the category of accounting. When accounting subjects are engaged in accounting, they are based on the generally accepted accounting principles and the financial accounting system promulgated by the state.

Therefore, only those accounting principles and financial accounting systems can be regarded as the basis of tax audit reconciliation.

Although our current tax law stipulates that "when the financial accounting system is not in conformity with the tax law, the taxpayer should pay the tax according to the provisions of the tax law", but the accounting treatment is still handled according to the current enterprise accounting standards and the enterprise accounting system.

In the practice of tax inspection, there are two kinds of accounting checks of tax inspection organs: one is checking accounts for the current year; the other is checking accounts of past past years.

Therefore, accounting adjustment after tax inspection involves accounting adjustment and inter annual accounting adjustment in this year.

If there is any mistake in the accounting inspection conducted by the tax inspection authorities this year, the enterprises will only deal with the red letter correction method, the supplementary adjustment method and the comprehensive adjustment method. The detailed contents of the "red letter correction method, supplementary adjustment method and comprehensive adjustment method" are referred to the second part of the third section of this chapter.

The following are mainly about the accounting adjustment after tax inspection, the skills of accounting adjustment and the accounting adjustment techniques of value added tax.

(1) general idea of accounting adjustment after tax inspection

The author thinks that the general idea of accounting adjustment after tax inspection can be divided into three points:

1, the accounting process is correct, and the difference between accounting and tax law does not need to adjust the original accounting treatment.

For example, A enterprises should pay 1 million yuan of taxable income in 2013, and the income tax rate is 25%. After tax inspection, they found that the business entertainment fee exceeded the limit of 100 thousand yuan, the expenditure of sponsorship was 50 thousand yuan, and no tax adjustment was made.

The accounting treatment of business entertainment expenses of enterprises is as follows: borrowing 1000000 management fees and so on: bank deposits, 1000000 enterprises, the accounting treatment of the expenditure of sponsorship expenses is as follows: borrowing outside the business: 50000 Loans: bank deposits 50000, according to the accounting standards, such treatment is correct, but the tax law stipulates that there are limits on the payment of business entertainment expenses, and that the expenditure on the sponsorship is not allowed to be tax free.

Borrowing: income tax expense 37500[(50000100000) x 25%]

Loan: tax payable - enterprise income tax 37500

Tax: business income tax 37500

Loan: bank deposit 37500

2, the tax payment caused by errors in the accounting process of enterprises must be adjusted according to the principle of bookkeeping.

For example, an enterprise will build its own products for the construction of the office building of the enterprise. The cost of the product is 200 thousand yuan, and the sales price of the same kind is 300 thousand yuan without tax.

Borrow: in construction 200000

Loan: finished product 200000

In this case, the value added tax law should be regarded as sales.

The law stipulates not the same as sales. The correct accounting treatment of enterprises should be:

Borrow: in construction 251000

Loan: 200000 of finished products should be paid tax - 51000 of value added tax (output tax) (300 thousand x 17%).

Account adjustment:

Borrow: in construction 51000

Loan: tax payable - value added tax inspection and adjustment 51000

3, for those who do not need to adjust accounts, but there are changes in tax related data, we should make corresponding adjustments, such as the adjustment of the amount of loss.

(two) cross year accounting adjustment techniques after tax inspection

1, the accounting subjects and the method of adjusting accounts. If the tax inspection finds out the erroneous accounting treatment problems of the previous year or the previous year, the taxpayers must adjust their accounting items through the adjustment of profit and loss in the previous year, and choose the "comprehensive adjustment method" to adjust accounts.

Because in this case, the last year's financial statements have been compiled, the cost accounts have been leveled off, there is no balance, the taxpayer can not adjust the original profit and loss subjects, only through the "prior year profit and loss adjustment" subjects to adjust accounts.

2. Accounting treatment of previous year's profit and loss adjustment. The adjustment of the previous year's profit and loss during the year and the correction of the important early errors found in this year involve adjusting the profit and loss of the previous year.

Matters that need to be adjusted for profit and loss in the reporting year may also be accounted for by the enterprise in the balance sheet date to the date of approval of the financial report.

The main accounting treatments for the previous year's profit and loss adjustment are as follows: (1) enterprises adjust to increase their previous annual profits or reduce previous year's losses, debit the relevant subjects, credit the subjects, adjust the reduction of the previous annual profits or increase the losses of previous years, and do the opposite accounting entries.

(2) due to the increased income tax expense in the previous year's profit and loss adjustment, debit the subject and credited the "payable tax payable income tax" and other subjects; the income tax expense reduced in the previous year's profit and loss adjustment was the opposite accounting entry.

(3) after the above adjustment, the balance of the undergraduate purpose should be pferred to the "profit distribution undistributed profit" subject.

If the undergraduate account is a credit balance, debit the subject and credit the "profit distribution - undistributed profit" subject; if the reverse accounting entry is made for the debit balance, there should be no balance after the rotation.

The special reminder is that the use of the previous year's profit and loss account is only applicable to profit and loss subjects, such as management fees and main business costs.

For non profit and loss subjects across the year, such as fixed assets, accounts receivable, accounts payable and other subjects remain unchanged.

[case analysis 1: accounting adjustment analysis of an enterprise after tax inspection over the years]

(1) when the tax authorities made a tax inspection on the tax situation of a taxpayer in 2013 in May 2014, it was found that the enterprise's 30000 yuan of raw materials used in infrastructure projects was included in the management cost in 2013.

According to the accounting standards of enterprises, raw materials for infrastructure projects should be credited to the "in construction project". The enterprise will be included in the management cost, which means that the cost is increased and the profit is reduced. The cost of construction projects should be increased, the profit of the previous year should be increased, and the enterprise income tax should be paid. How should the enterprise adjust its accounts?

(2) accounting adjustment analysis to adjust the profit of the previous year: Borrow: 30000 loans in the construction project: 30000 of the previous year's profit and loss adjustment, and 9900 yuan (30000 * 25%) of the enterprise income tax.

Borrowing: profit and loss adjustment in the previous year 7500

Loan: tax payable - income tax payable 7500

At the end of the year, the current profit is:

Borrowing: profit and loss adjustment in the previous year 22500

Loan: profit distribution - undistributed profit 22500

[case analysis 2: accounting adjustment analysis of tax inspection of a company's previous year's leftover materials for concealing sales revenue]

(1) the case was introduced. In April 2014, a tax authority found an abnormal accounting entry of an enterprise in the inspection of income tax in 2013.

The investigation proved that the business of selling leftovers for the enterprise amounted to 936000 yuan, and the tax authorities ordered the enterprise to pay value-added tax and enterprise income tax.

It is assumed that urban maintenance and construction taxes, education fees and fines and penalties should not be considered.

The enterprise is a general taxpayer with an income tax rate of 25%. It adopts the balance sheet liability method to handle income tax accounting.

How can the enterprise adjust its accounts?

(2) accounting adjustment analysis

In 2014, we adjusted the value-added tax and made the following income: Borrowing: 936000 other loans payable: 800000 of the previous year's profit and loss adjustment, 800000 of the tax payable - 136000 of the VAT inspection and adjustment [936000 (117%) x 17%].

The tax authorities require that the enterprise separately calculate the cost of the leftovers and carry it forward with the proceeds at the time of sale.

Suppose that the sales revenue of the company in 2013 was 15 million yuan, and the advertising and business publicity expenses were 2 million 300 thousand yuan. The proportion of advertising and business publicity expenses deducted was 15%. The tax increase and advertising expenses of the enterprises were 50 thousand yuan (230-1500 x 15%).

In 2014, the above sales allowance increased by 800 thousand yuan, and the advertising and advertising expenses that could be deducted in 2013 were (150080) x 15%=237 (10000 yuan). The advertising expenses and business publicity expenses of 2 million 300 thousand yuan can be deducted in full.

The enterprise should increase the taxable income amount to 80-5=75 (10000 yuan) in 2013.

According to "accounting standards for Enterprises No. eighteenth - income tax", the temporary difference between advertising fee accounting and tax law can be reversed indefinitely in the following years.

In 2013, the enterprise has processed the deferred income tax accounting of 50 thousand yuan deductible temporary difference, that is:

Borrower: deferred income tax assets 12500 (50000 * 25%)

Loan: income tax expense 12500

In 2014, the deferred income tax assets recognized in the 2013 advertising fee should be adjusted and the income tax paid should be calculated.

Borrowing: profit and loss adjustment in the previous year 200000

Loan: deferred income tax assets 12500

Tax payable - 187500 (750000 x 25%) payable.

When the tax was paid in 2014:

Borrow: pay taxes - VAT check adjustment 136000

Income tax payable 187500

Loan: bank deposit 323500

Carry forward the "prior year profit and loss adjustment" subject

Borrowing: adjusted profit and loss in previous years 600000 (800000-200000)

Loan: profit distribution - undistributed profit 600000

(three) accounting adjustment techniques after VAT inspection

For VAT general taxpayers, the value added tax should be set up in the special account of "payable taxes and charges - value added tax inspection and adjustment".

After examination, the book entry tax should be reduced, or the amount of output tax and the amount of tax paid out should be reduced. The relevant subjects should be debited and credited to this subject. After examination, the amount of book input tax should be increased, or the amount of output tax and the amount of tax paid out should be reduced.

After all entries are accounted for, the balance should be pferred out of the account and the balance shall be disposed of.

The specific adjustment techniques are as follows:

1. If the balance is in the debtor, all of them should be regarded as the amount of the input tax. According to the debit balance, it should be debited "tax payable - the value added tax (input tax) subject" should be credited to this subject.

Such as "tax payable - value added tax inspection and adjustment", the debit balance is 100 thousand yuan.

Borrowing: tax payable - value added tax (input tax) 100 thousand yuan.

Loan: tax payable: 100 thousand yuan for VAT inspection.

2, if the balance is in the credit, and there should be no balance in the "payable tax payable - value added tax" account, the account should be debited according to its credit balance, and the "payable tax not paid VAT" subject should be credited.

For example, if the tax credit is added to the check and adjustment of value added tax, the credit balance is 100 thousand yuan, and there is no balance in the "payable tax payable VAT" account.

Borrowing: tax payable - 100 thousand yuan for VAT inspection.

Loan: tax payable - 100 thousand yuan without VAT.

The loan balance of "payable taxes - non VAT" subjects indicated that the tax payable should be 100 thousand yuan per month.

3. If the balance of the account is in the credit, the account should be paid tax payable - the value added tax account has a debit balance and is equal to or greater than the credit balance. It is debited according to its credit balance, and credits the subject "payable tax payable - VAT".

If the tax should be paid - the value added tax check and adjustment, the balance of the credit balance is 100 thousand yuan, and the balance of the "payable tax payable VAT" account is 110 thousand yuan.

Borrowing: tax payable - 100 thousand yuan for VAT inspection.

Loan: tax payable - 100 thousand yuan without VAT.

First, the tax is reduced by 100 thousand yuan.

4, if the balance of the account is in the credit, the "payable tax payable VAT" account has a debit balance but is less than the credit balance. The balance of the two accounts should be rushed out, and the balance should be credited to the "payable tax not paid VAT" subject.

For example, the balance of the "payable tax - VAT inspection and adjustment" is 100 thousand yuan, and the balance of the "payable tax payment - VAT" account is 80 thousand yuan.

Borrowing: taxes should be paid - 100 thousand yuan for VAT inspection

Loan: tax payable - VAT payable 80 thousand yuan.

No value added tax 20 thousand yuan.

First, the tax will be charged to 80 thousand yuan, and then the tax will be paid 20 thousand yuan.

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