The Secret Of High Tax Evasion: How Many Do You Know?

The joint inspection of the Inspection Bureau of the State Taxation Bureau and the Local Taxation Bureau made a case of major tax evasion. A total of 3 million 145 thousand and 500 yuan was paid for the tax collection, 359 thousand and 100 yuan for the late fee and a fine of 1 million 572 thousand and 700 yuan, with a total sum of 5 million 77 thousand and 300 yuan.

A logistics company involved in the case has been included in the blacklist of tax credit.

In July 2015, the Inspection Bureau of the State Administration of Taxation and the Local Taxation Bureau inspected a logistics company for the purpose of cracking down on illegal activities of invoices and special inspections of pportation enterprises.

The registered place of the enterprise is not in conformity with the actual place of operation, and the actual place of operation is in Tianjin.

After the camp changed to increase, the general taxpayer of pportation industry was raised from the 3% tax rate of applicable business tax to the 11% duty rate of value-added tax. The inspectors focused on the invoice management, revenue recognition and tax declaration. The tax burden of the company's value added tax was as high as 9.04%. The actual situation of the high tax burden made the inspector's heart wondering whether there was any tax evasion in the enterprise. The inspectors first checked the invoice issued by a logistics company from August 2013 to February 2015 through the freight invoice system.

It was determined that 188 copies of the invoice were issued during the period, the total amount was 173 million yuan, including two waste invoices. After the cancellation of the cancelled invoice, the sales amount declared by the enterprise was consistent with the amount of the invoice.

The abnormal situation of high tax burden is also the focus of inspectors' inspection. After examination, the main reason for the high tax burden is that the enterprises enjoy the financial return policy in the registered place, and the enterprise income tax is levied by the Local Taxation Bureau at a fixed rate of 10%. The pportation services that have been accepted basically have not obtained the invoices of value-added tax, so the deductible input tax is relatively small, resulting in a high tax burden.

Doubts about undeclared tax and hidden income were excluded.

The reason for the high is found. Is there any false invoices for value-added tax? After investigation, a logistics company is actually operating in Tianjin. Its main customer is a large state-owned enterprise import vehicle trade Co., Ltd. (location in Beijing), which provides delivery service for commodity vehicles, and sends the commodity cars imported from customers from Tianjin port and Shanghai port to automobile dealers all over the country.

The enterprise subcontracts the pportation business to different teams.

The inspectors took the contract and the original business statistics signed by the company and an import automobile trade company and so on, and allowed the business personnel to log in to the logistical information input management system of an import automobile trade limited company, checked all the details of the pport vehicle in the system, verifying the authenticity of the pport business, and synthesizing all aspects of the situation, and ruled out the suspicion that the VAT invoice should be falsely opened.

At this point, after eliminating doubts at all levels, the inspection work was deadlocked.

Faced with difficulties, the inspectors were not discouraged, and quickly adjusted their strategies. They soon found the "cut in point".

The inspector filtered all the details, looking for clues, sorting out the most easily neglected questions, and finally found clues in heavy fog.

The company purchased gasoline and diesel oil from January 2014 to July 2015, and obtained the special invoice for value-added tax, which was included in the pport cost of the enterprise.

On the books, the amount of gasoline and diesel purchased by the enterprise accounts for only 30% of the total revenue, and the amount is not high.

In "

The oil used by the outside fleet records the receipt of the invoice and deduct the input tax.

On the face of it, everything is normal, but why does the oil outside the fleet be recorded in the accounts of the enterprise? The inspectors regard this doubt as a "breakthrough point" and determine the direction of the key inspection.

The process of investigation and verification can be said to be

The game process of both sides.

Whether the doubtful points identified by the inspectors can be used as a breakthrough to find out the facts of tax related violations, and break through the psychological defense line of the informed financial personnel is the key to the progress of the case.

After fighting with the three rounds of accounting, the case came to light.

The first round: the inspectors asked why the oil used by the outside fleet was recorded in the account of the enterprise, accounting explained that the external pport vehicles were employed to complete the pportation business.

The two sides signed an agreement, while the external pport convoy provided pport business, while the pport business required 30% of the fuel and tolls.

This statement seems reasonable, but after detailed inspection of the contract, the inspectors found that according to the contract, the enterprise paid the corresponding freight to the external pport convoy. Why should the external pportation convoy provide the corresponding invoice? The fuel and road toll of the external pportation convoy should not be paid on the account of a logistics company. In this case, the inspectors asked the accounting of the enterprise, and the accountant refused to comment.

The second round: the inspectors feel that these oil purchasing businesses are abnormal because of their professional sensitivities. Is a logistics company selling gasoline and diesel to the external pportation convoys without a sales tax?

There is no direct evidence on the account of the company that a logistics company sells steam and diesel to the external fleet.

The inspectors did not disturb the accounting of enterprises. If they ask straight questions, they will not only get no evidence, but they will even be surprised.

Therefore, the roundabout tactics were used to start with the authenticity of the oil and fuel consumption of the enterprise, and asked the accountant to provide the original record of its oil and fuel consumption at the first time.

In order to prove authenticity, the accountant came from Tianjin to purchase oil and oil consumption records.

The original record of fuel consumption records the details of the monthly payment of fuel cards to a pport convoy by a logistics company.

At this point, the inspection work is beginning to dawn. The inspectors decided to fight again with the enterprise accounting.

The third round: once the inspectors got the original record of oil purchase and fuel consumption, they asked the accountant again, focusing on paying the fuel truck to the external pport convoy.

At the same time, the accountant said that steam and diesel were consumed by vehicles of their own units, but they were not reflected in the books, and the vehicles purchased were not accounted for.

In view of this situation, the inspectors took advantage of the situation to let the accountant provide details of the unaccounted vehicles and inform them that they would investigate and verify them one by one.

Hearing here, accountants can not be sophistry. They have to pay for the purchase of non motor vehicles for diesel and diesel engines. They are provided to the outsourcing fleet, and the price is payable against the freight forwarding of the outsourced motorcade and the fact that no output tax has been made.

For more information, please pay attention to the world clothing shoes and hats and Internet cafes.