How Does Accounting Processing Directly Mean The Risk Of Tax?

There are two concerns. One is whether the final accounts are consistent.

There are two kinds of accounting problems. One is that the book is larger than the stock, and the other is that the book is less than the stock. If the book is larger than the inventory, it will reflect two problems. One is to conceal the income, and the other is to sell the goods without making income or selling goods in advance, and the goods have not been recognized in time for the late tax payment.

The other is that enterprises enter into invoices in order to control the tax burden, because when you open the invoices at the same time, the input tax is much higher, and the inventory of enterprises also increases, but it only increases, and there is no actual inventory. When the enterprise stock is bigger and the value-added tax burden is lower, there will be the result of controlling the tax burden. This phenomenon is snowball, bigger and bigger, and the snow can finally be changed. Can you stock it? No, the last huge inventory caused the tax inspection.

So this problem is very serious and should be solved in time.

If the book is less than the stock, the two case is that the invoice is not coming. At the end of the year, it is necessary to return the ticket in time.

View corporate financial statements, as found

The larger the balance is, the lower the tax burden rate of the enterprise's value-added tax can basically be determined that the enterprise has the possibility of false invoicing in order to control the value-added tax burden.

After the inventory check, the accounts do not match and the book is larger than the stock. The problem of false Invoicing can be determined.

We all know the value added tax rate = current value added tax / current taxable sales revenue.

In practical work, I see a formula for calculating the value added tax rate of an enterprise.

VAT tax negative rate = gross margin X17% (applicable tax rate)

What do you mean by "what is the meaning of"? It means that the enterprise uses this formula to calculate the number of tax negative rates that the enterprise itself should be, and then controls the tax burden according to the standard calculated.

Is this formula really correct? Let's test it.

Gross profit = main business income - main business cost

= main business income *17%- (main business cost - non deductible cost) *17%

Note: the main business cost includes "material, labor and fee", and "labor" has no input tax, so the main business cost includes two aspects: deductible and deductible.

That is: value added tax = (gross profit + non deductible cost) *17%

VAT negative rate = (gross margin + non deductible cost / main business income) *17%

Conclusion: If enterprises calculate the tax burden according to the formula VAT tax negative rate = gross profit rate X17% (applicable tax rate), and control the tax burden, it will cause less value added tax.

Although some enterprises do not control the tax burden through the above formula, it seems that there is no less tax on the surface. However, in order to control the tax burden with less value-added tax, resulting in the accumulation of inventory balances, that is, false invoices should be paid attention to by tax authorities. These problems can be easily reflected through the financial statements of enterprises. Our financial personnel should take timely measures to cope with them. Different industries can adopt different methods according to different situations. This is the tax planning, which reminds everyone to enhance their sense of risk.

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