The Inland Revenue Department Examines The Events In The Annual Tax Returns.

The annual tax return of enterprise income tax is filled out by the taxpayer when the enterprise income tax is calculated and paid off. It consists of a main table and several schedules. It shows the details of the income, cost, cost, tax difference and tax adjustment of the accounting caliber in a tax year. It reflects the process and result of the calculation of the enterprise's income tax payable. On the one hand, this statement is the embodiment of enterprise income tax compliance. On the other hand, it is also an important entry point for the tax authorities to verify whether the enterprise income tax returns are true and correct.

If the taxpayer has completed the annual checkout, and is not very convenient to change or adjust the account book, if he does not want to declare and pay the enterprise income tax, the most realistic option is to make an article on the annual tax return of enterprise income tax: declare less income, pay more deductions, increase taxes and increase taxes. In the eyes of the inspectors, there are many stories behind the simple or complex figures in the declaration form. There are many "unpleasant" reviews, and many "pleasure" that taxpayers pass by, but more often they are strictly examined, and how many "worries" have been fined for taxpayers' compensation. (the following cases refer to the 2008 annual version of the corporate income tax return).

Case 1: fuzzy project, carefully hidden

Inspectors are checking a manufacturing company in 2012. Corporate income tax In the tax return, see schedule three, "tax adjustment items list", the fortieth line of deductions for category items adjustment "other", fill in the reduction amount of 11362408.12 yuan, this content is only to explain that, in the declaration form is listing the deduction items, there is 11362408.12 yuan tax law deductible expenses, accounting is not identified as cost or expense, "should be deducted without deducting", so tax reduction.

The larger numbers and the tax reduction through the relatively obscure items caused the attention of the inspectors, so they asked the other party to provide details of the project adjustment, but the other party's financial officers refused to provide them for various reasons, which increased the suspicion of the inspectors. After many policy publicity, the inspection unit finally provided the details of the "other" project adjustment. After checking, the inspectors found that there was a lot of content in the reduction of 11362408.12 yuan, most of which belonged to "should be deducted and not deducted", but the sum of 431276.88 yuan mixed in it was "pay a personal tax". Financial staff The inspectors found out the truth of the matter. Originally, when the unit was doing the product promotion, it presented a gift to a personal customer and did not deduct the tax. After the audit found the problem, it decided to bear the burden of the unit when it was unable to deduct a tax from the customer, and according to the relevant provisions, the tax was not allowed to be deducted before tax. It had already paid a tax and did not want to "lose" on the income tax. Therefore, the investigated unit made the tax expenditure carefully hidden in the "other" items, and declared the "deduction". The outcome was naturally a tax increase and a fine imposed.

Case two: retreat in order to hide the truth.

When inspecting a company's enterprise income tax return form in 2011, inspectors saw schedule three "detailed list of tax adjustment items", forty-third lines of assets adjustment project "depreciation of fixed assets", fill in the amount of increase of 75000 yuan, and check the schedule nine "asset depreciation and amortization tax adjustment schedule", which shows that the taxable income will be increased by 75000 yuan due to the adjustment of depreciation tax difference. Active filing of tax adjustments has increased, but the inspectors have intuitively judged that the adjustment is problematic.

The reason is very simple. Depreciation tax Adjustment increase is just an integer, which is not logical. Because taking into account the original value and residual value of the fixed assets, the calculation of depreciation is even very low even if the adjustment increment calculated by the straight line method is just integer. When the question was raised to the financial personnel of the unit under investigation, it refused to comment. Originally, the accounting of the unit was very irregular. The staff responsible for fixed assets management often changed. When the new financial officers took up the depreciation calculation form, they randomly found out an old table of the previous year, calculated the depreciation amount directly and counted the cost according to the old data, but two of the large equipment had already made depreciation.

When the enterprise income tax was settled, the financial officers found this problem. But because of the large adjustment amount and the reluctance of the inspected units to pay so much tax, they thought of a way to retreat in order to "muddle through", and fill in an integer to declare.

Case three: fish in the dark and hide in the dark

Based on the spanaction information provided by the Shanghai and Shenzhen stock exchanges, the inspectors found that when the tax return of the restricted stock sale of a high-tech enterprise was examined in 2009, when the company reduced some of its shares, then how did the enterprise conduct tax treatment and how to fill in the declaration form? From the annual tax return of the enterprise income tax, the inspectors saw that the "tax-free income" column of the 17 reporting line was filled with an amount of 543 thousand yuan, asking the financial officers to check the relevant accounts and vouchers, which proved that the income was actually limited to the sale and reduction of shares.

According to the twenty-sixth provision of the enterprise income tax law, there are four categories of tax-free income: interest income from treasury bonds; equity investment income such as dividends, dividends, etc. among eligible residents; non resident enterprises who set up establishments and establishments in China and obtain income from equity investments such as dividends, dividends and other dividends that are actually linked to the institution and field; and the income of non-profit organizations that meet the requirements. It is obviously wrong for the enterprise to fill in the tax-free income from the investment spanfer. The inspectors increased the taxable income in the current period according to the regulations and punished them.

The items and contents of the annual tax return of enterprise income tax are rather complicated. The above cases are just the tip of the iceberg for checking the problem stories found in the income tax returns. There are many similar cases. When the current tax compliance does not reach a certain height, the taxpayers who have "thoughts" will always have a "story" on the annual tax returns, or make an amount of money in the annual tax returns.

The inspectors should never take lightly the examination of the annual tax returns of enterprise income tax. It is necessary to make "presumption of guilt" for any number on the declaration form. It is necessary to have any doubt on the declaration form, otherwise, the details will be omitted and the tax related issues will be quietly slipped away.

When checking, it is also necessary to note that checking can not be limited to the figures on the table and the relationship between each other. It is necessary to ask taxpayers to provide the source or basis of each figure on the annual declaration form, especially the source or basis of each figure in the tax adjustment schedule, until each contract, every account receipts, and every invoice (even if it is incorrect tax declaration), the taxpayer has a clear source and basis, but is often unwilling to provide it for reasons of concealment.

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