&#34 Should Not Be Ignored In Tax Inspection; Accounts Payable "

Recently, in the normal tax inspection of a real estate enterprise, it was found that there were more than 7100 yuan balance in the accounts payable by the enterprise. The accounting entry is the debit "development cost - Jianan project" 71 million yuan, the creditor "accounts payable" 71 million yuan, and the creditor is the same construction company.

The scale of the development project of the real estate enterprise is small. The accounts payable account for a large proportion in its development cost. The real estate enterprises have obtained the formal construction invoice of the business, and the Real Estate Company development projects have been basically sold out, but the money has not yet been paid until the check time, which has aroused the suspicion of the inspectors.

Immediately, the tax staff carried out the external investigation and evidence collection, which confirmed that the real estate enterprise and the invoicing construction company were affiliated enterprises (the construction company owns 100% equity of the real estate enterprise). In order to increase the development cost of the real estate enterprises, the construction company opened up more than 4000 yuan of construction invoices, thereby helping the real estate enterprises to evade paying taxes.

"Accounts payable" is a commonly used subject in enterprise accounting. It usually refers to the amount of money that an enterprise should pay to the supplier as a result of its daily business activities such as purchasing materials, commodities or receiving labor services.

"Accounts payable" should generally be recognized when the main risks and rewards related to the ownership of the purchased goods have been pferred, or when the purchased services have been accepted.

Accounts payable are generally payable in a relatively short period of time.

In recent years, the author found that some taxpayers used the accounting subjects or hidden income, or listed the cost in practice.

Some of these problems are caused by differences in accounting and tax policies, some of which are deliberately made by taxpayers.

For example, the method of "accounts payable" for many years is becoming a means for some taxpayers to evade tax obligations. Although the twenty-second provision of the enterprise income tax law, the other income referred to in item sixth (nine) of the enterprise income tax law includes the amount that can not be paid.

However, most of the taxpayers and creditors who account for years are cross regional affiliated enterprises. Some taxpayers are using the factors of long and difficult cross regional evidence collection, and hang up accounts payable for a long time, causing taxable income to be in the real empty tax zone for a long time.

The concept of "unsolvable" lacking elements makes it difficult for the inspectors to determine whether the accounts payable are taxable and how to obtain evidence.

There are mainly two tax policies related to accounts payable period: before the implementation of the enterprise income tax law.

The first is the Circular of the State Administration of Taxation on the tax treatment of foreign invested enterprises and foreign enterprises accepting donation tax, which is applicable to foreign-funded enterprises (No. 195 of the National Tax Administration [1999]). If an enterprise fails to pay for the outstanding payments, it shall be included in the annual income of the enterprise to pay the enterprise income tax if the creditor fails to pay the repayment within two years.

The other is the fifth provision of the "management method for pre tax deduction of enterprise property loss", which is applicable to domestic enterprises. The fifth provision of the State Administration of taxation order No. thirteenth is that accounts payable which can not be paid due to creditor's causes, including accounts payable over three years or more, should be incorporated into the current period if the creditors have confirmed the losses according to the provisions of the present Measures and deducted before tax.

The enterprise income tax is paid according to law.

The enterprise income tax law cancels the age of accounts payable and substituting the concept of "unsolvable" principle.

The cancellation of the accounting age also makes the impact of such behavior on taxation less than the concept of time: as long as it has not been discovered, there is no question about how long it will be.

For some enterprises to use "

We should attach great importance to tax inspection when we delay or evade paying taxes.

When checking accounts are recommended:

First, we must do a good job of checking the accounts payable.

It includes checking accounts payable records, accounting scope, contents and accounting standards and tax policies; checking the conversion rate of non accounting standard currency converted to bookkeeping standard currency; whether the balance is processed according to the regulations; checking the accounting and tax treatment of accounts payable in debt restructuring; checking whether the amount of credits payable accounts for the amount of debit incurred by material purchase; and judging the reasonableness of accounts payable changes according to the fluctuation range of inventory, main business income and main business cost.

Two, we should do a good job of checking the integrity of accounts payable.

It includes checking whether there is "unexpected arrival" of the business that has been temporarily assessed, and verify whether the accounting and tax treatment is correct.

Check whether account payable records are complete.

Three, we should do a good job in checking the authenticity of accounts payable.

Including review of accounts payable and

The total number of accounts and the total number of subsidiary accounts should be checked to check whether they tally with each other; conduct an analytical review, compare the current period and the ending balance of the preceding period, analyze the reasons for the fluctuation, calculate the ratio of accounts payable to inventory and current liabilities, and compare with the previous period, evaluate the overall rationality of accounts payable; draw out a number of accounts payable accounts receivable, larger credits and larger end purchase accounts (non duplicate) bookkeeping vouchers, procurement contracts and warehousing receipts to verify their authenticity.

At the same time, check the cash and bank deposit journal, verify whether they have paid the goods and sell them off, check the reasons for the long-term accounts payable, and ask the taxpayers to make explanations to judge whether the taxpayers are short of debt paying ability, find out whether there is a false accounting or concealment of income, check whether the tax treatment is correct or not; according to the total number of the "associated enterprise situation table" and "the amount of accounts payable and the detailed account of the balance" of the taxpayer, verify whether the related company's money is true and consistent: understand the purpose, price and condition of the paction, check the authenticity of the relevant documents such as the procurement contract, and so on, and inquire and verify the relevant documents, so as to confirm the authenticity of the paction.

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