Seven Common Types Of Business Problems That Do Not Conform To Business Practices

Whether in tax inspection or financial audit, it is very necessary to pay attention to matters that enterprises do not conform to the Convention.

What we call "non conformity" is often the result of "planning" by taxpayers. It also reminds taxpayers that the risks of these "planning" are still great because they are not in line with convention.

Of course, the actual situation of different industries and enterprises is different and business practices are varied. In this regard, we give hints to the most common non conforming matters in enterprises. Of course, these are not conventional and not absolute. Enterprises may also have these "routine" routine items under special circumstances.

The normal operation of a company should be carried out mainly in the place of business and in the vicinity of the business area. Of course, with the development of science and technology, some industries that are not restricted by the region will be excluded.

If an enterprise often has a different business, for example, some enterprises are far away from it, and Shanxi is located in a big coal producing province. However, it is a long way to buy coal in Northeast China.

In daily life, there is also a situation in most enterprises: the business is in Guangdong, but the invoice of office supplies for a large shopping mall in Beijing is worth paying attention to. This is often a disguised business attendance fee.

Some enterprises may make a payment in the disguised form of welfare expenses, business entertainment fees and other pre tax deductions, and deduct expenses in other deductible expenses, or in disguised form of personal consumption expenses, and to make personal allowances for personal income tax, and to grant subsidies to individuals in the form of reimbursement.

Under these circumstances, it may cause part of the cost of the project amount is extremely high, similar cases are common, the author saw a similar situation in practice: a company in the fuel costs in a large number of employees for personal reimbursement subsidies, careful calculation of the company's vehicles even run 48 hours a day to consume such a high fuel cost!

The sudden increase of cost is easy to attract attention. Especially for enterprises with unequal taxes in the year, if the cost is suddenly significantly higher than other years during the taxable period, the existence of cost confirmation is nine times out of ten.

For example, there is a real estate enterprise, in the construction period, the financial cost is very low, but to the real estate sales period, suddenly the financial cost increased sharply.

This situation is also very common in enterprises that apply "three exemption, three reduction" and other phased tax incentives.

In the long run, the stock market will surely gain relevant economic benefits in other forms, such as profits have been pferred to related parties, or false businesses are falsified.

In practice, there is an example: a multinational company has been established for many years, but has been losing money for years. After inspection, it found that the products produced by the company only sell to the overseas parent companies. During the pfer pricing through unreasonable product pricing and capital weakness, the profits pferred to its overseas affiliate parties caused huge losses.

For seasonal enterprises, such as heating enterprises, with the change of season, income changes are normal, but for those enterprises which are not affected by seasonal changes, if the larger income changes at the end of the year or the beginning of the year, it is necessary to pay attention to their authenticity.

In practice, the author has also encountered such an example: according to the regulations of the Ministry of Finance and the State Administration of Taxation on raising the tax rate of refined oil consumption tax (No. 2008 [167]), since January 1, 2009, the consumption tax on refined oil has increased substantially, and the unit tax on diesel consumption tax has increased from 0.1 yuan per liter to 0.8 yuan per liter, 8 times.

An oil refinery, whose sales volume increased by 5 times in December compared with the same period in December, accounted for nearly half of the sales revenue of the year. However, during the audit, it found that its cargo logistics, capital flow and invoice flow were in line with each other, and correspondingly a reasonable pport cost. Finally, we found a clue in a detail: in normal month, the weighing documents of the enterprise were generally dozens of tons per document, but the December weighing documents were hundreds of tons or even one thousand tons per ton, which was obviously inconsistent with the operating routine.

In the process of sales, sales return is common because of various reasons, but if there is frequent occurrence or a larger amount of sales return, there may be tricky business.

For example, a pawn company received a large amount of refund within one year, and the explanation of its "refund" on the certificate was only understatement.

Not only the amount is large, but also there is not enough proof of authenticity, which has aroused the attention of the inspectors, and through the peripheral investigation, we finally know the origin of the incident: the pawnbroker company paid separately the two funds of the consulting company A and the exhibition company C.

The consulting company A and Convention and exhibition company C pay the investment company B in the name of "refund".

B, an investment company, also turned the two payments back to the company under the name of "refund".

Pawnbroker's two payments to enterprises are eventually returned to their accounts through investment company B.

In fact, the so-called "conference fees" and "advisory fees" appeared in the accounts of the pawn companies did not actually happen. The company only made false appearances through fictitious business, and evaded taxes and fees through virtual meetings and consulting costs.

This is really a small detail problem, but this is often a clue to verify the small treasuries.

No matter what the nature of the enterprise, scrapped fixed assets are all normal matters. If we look at the company's accounting for many years, we never find a waste sales revenue.

In practice, there has been such an example: a large auto parts manufacturer, according to common sense, defective products are necessary, but in the book never found traces of disposal of defective products.

After auditing and communication, it was finally discovered that the total income of the waste was included in the small Treasury.

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