The Tax Risk Of Less Declaration Of Enterprise Income Tax

Now, in the accounting circle, many people (including some tax officials and intermediaries) believe that the annual income tax is a prepaid nature, so the income tax is based on the annual settlement, and the amount of advance payment is not related.

A number of people believe that there is no penalty for tax payment in advance, and there is no need to bear the consequences of fraud.

As a result, some enterprises accounting and intermediaries think: through the choice of accounting treatment methods (such as raising large fees, etc.), adjusting (reducing) the profits of accounting statements, we can plan enterprises to prepay income tax.

That is to say, the accounting method should be used to reduce the profit of accounting statements in the year, pay the enterprise tax in advance in the first few quarters, and turn back the accounts in the last month of the year.

In order to get the convenience and advantage of the working capital in the short term, we can get the time value of the delayed payment of the tax.

Due to the fact that a lot of advance income tax penalties have been paid for a long time, there are really few cases. Some places have never even punished them, so that a small number of enterprises have made false statements to reflect the actual accounting statement profits in the financial statements, and fill the negative number directly when the income tax is paid in advance.

This inappropriate tax planning or opportunistic approach appears to solve the shortage of working capital in the short term or increase the capital flow of enterprises, but in fact it is a violation of the income tax law.

Business operators should have a clear understanding and pay attention to distinguish right from wrong.

According to the 128th provision of the enterprise income tax law of the People's Republic of China (No. sixty-third of the president of the People's Republic of China 2007) and its implementing regulations (512nd Decree No. 512nd of the State Council of the People's Republic of China), the enterprise income tax shall be paid monthly or quarterly, and shall be specifically approved by the tax authorities.

The enterprise income tax shall be paid in advance according to the actual monthly or quarterly profits. If it is difficult to pay in advance according to the actual monthly or quarterly profits, it may be paid in advance according to the monthly or quarterly average of the taxable income in the previous tax year, or be prepaid in accordance with other methods approved by the tax authorities.

Once the prepaid method is determined, it is not allowed to change at any time during the tax year.

It can be seen from this stipulation that under normal circumstances, an enterprise should pay in advance according to the actual profits of the current period. Only when it is difficult to pay in advance according to the actual profits, will the company adopt the method approved by other tax authorities for prepayment.

It can be seen that the tax authorities are relatively controllable for other prepaid methods, and the operating room of the enterprise is relatively small.

With regard to the method of prepayment in real terms, enterprises have sufficient operational space.

Therefore, the following is devoted to the discussion on the method of prepayment according to the actual profits in the current period.

According to the notice on Issuing the statement of the monthly tax payment (2015 Edition) of the People's Republic of China enterprise income tax (state tax administration Bulletin No. thirty-first of 2015), the resident enterprises paying taxes on enterprise income tax shall pay the monthly and quarterly tax payments for the enterprise income tax in accordance with the regulations of the month (quarterly), and the pre paid tax returns (Class A, 2015 version) of the People's Republic of China enterprise income tax.

It is stipulated in the form that taxpayers who pay in advance according to the actual profit amount shall be charged second to seventeenth lines.

The fourth line "gross profit": fill in the total profit calculated according to the accounting regulations of the enterprise and the accounting standards of enterprises.

Our data are consistent with the total profit shown in the profit statement.

This is clear from the instructions for filling in the instructions to fill in according to the actual amount of profits.

(1) the notice on strengthening the pre payment of enterprise income tax ([2009]34):

1 and third stipulate that "tax authorities at all levels should deal well with the relationship between the pre payment of enterprise income tax and the settlement of taxes and taxes. In principle, the annual prepaid tax on enterprise income tax in any part of the country shall be accounted for at least 70% of the annual enterprise income tax warehousing tax (the number of prepaid + settlement payments)."

2 and fourth stipulate that tax authorities at all levels should further strengthen supervision and management.

The declaration of prepayment of enterprise income tax in accordance with the regulations shall be dealt with in accordance with the relevant provisions of the law of the People's Republic of China on the administration of tax collection and the detailed rules for its implementation.

From this document, we can see that the management of the prepayment of enterprise income tax is more and more strict, and it is required to deal with the declaration of prepayment of enterprise income tax according to the regulations.

(two) the law of the People's Republic of China on the administration of tax collection:

The 1 and thirty-second stipulate that "if taxpayers fail to pay taxes in accordance with the prescribed time limit, the withholding agent fails to pay taxes in accordance with the prescribed time limit, the tax authorities shall, except for the time limit for payment, pay a late fee of 5/10000 of the late tax payment from the date of the late tax payment."

2 and sixty-third stipulate that "tax payers forged, altered, concealed, unauthorized destruction of account books or bookkeeping vouchers, or listed more or less or less income in the account books, or refused to declare or declare false tax returns through tax authorities' notice, and did not pay or pay less taxes, were evading taxes.

For taxpayers evading taxes, the tax authorities shall recover the taxes that they do not pay or pay less, late fees, and impose a fine of not more than fifty percent times or less than five times the amount of taxes paid or paid less. If a crime is constituted, they shall be investigated for criminal responsibility according to law.

3 and sixty-fourth stipulate that "taxpayers and withholding agents fabricate false tax basis, and the tax authorities shall order them to make corrections within a prescribed time limit and impose a fine of not more than fifty thousand yuan."

From the above three provisions of the tax collection and management law, it can be seen that the failure to pay the enterprise income tax in accordance with the relevant provisions causes the payment of taxes which are not paid or paid less, which is a case of false tax returns. In accordance with the tax evasion treatment, no tax payment has been paid or paid less, it is a case of making false tax basis, and is dealt with in accordance with the sixty-fourth provision of the collection and management law.

Therefore, when the enterprise pays the income tax according to the actual monthly or quarterly profits, it should declare according to the total amount of the actual profits in its current period, and shall not declare less. If the false declaration is made by false means or the declaration is inconsistent with the profit statement, the false declaration or fabricating false tax basis will be dealt with in accordance with the relevant provisions of the People's Republic of China tax collection administration law and its implementation rules.

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