The fourth phase of Golden Tax officially set sail. 15 Important reminder.

1. Golden Tax Phase IV is an upgraded version of Golden Tax Phase III. The third phase of Golden Tax has realized the merger and unification of national tax and local tax data, and its function is to comprehensively monitor the business process of the tax system;

The fourth phase of golden tax is not only about tax, but also includes "non-tax" business to realize more comprehensive monitoring of business.

2. At the same time, the fourth phase of Golden Tax has established a channel for information sharing and verification among participating institutions such as ministries, the People's Bank of China and banks, and realized three functions: the mobile phone number of relevant personnel, the tax payment status of enterprises and the verification of enterprise registration information. Information sharing and information verification!

3. The "Golden Tax Phase III" realizes the data consolidation of "national tax", while the "Golden Tax Phase IV" needs to solve not only the tax problems, but also the "non-tax" business, and realize multi-dimensional and all-round whole process monitoring.

4. After the launch of the fourth phase of Golden Tax, more enterprise data will be mastered by the tax bureau, and the monitoring will be all-round and three-dimensional, helping the country to realize the classification and accurate supervision transformation from "controlling taxes by votes" to "managing taxes by numbers".

5. In the next step, the new tax collection management system will make full use of new generation information technologies such as big data and artificial intelligence to realize smart taxation and smart supervision. The data sharing of all departments, supported by big data, realizes the national "data portrait" of the whole business process of all market entities. In the future, every enterprise will be transparent before the tax authorities.

6. After the launch of the fourth phase of Golden Tax, the monitoring of taxpayers can be explained in four aspects: all-round, all-business, all-process and all-intelligence.

7. After the launch of the fourth phase of Golden Tax, the monitoring of funds will be more stringent, especially for personal card transactions. There is a bank card in the name of the individual involved, and no new account can be opened within five years. Mobile payment, including WeChat and Alipay, can only give cash when buying a dish, and all merchants have to go to the counter; At the same time, it will be included in the credit report and basically bid farewell to credit cards and mortgages. So as to truly realize "let the trustworthy benefit everywhere and let the untrustworthy hit a wall everywhere"! Once you break your word, you will be unable to move!

8. It's time for banks to tax and enjoy information! As early as 2065438+June 26th, 2009, the People's Bank of China, the Ministry of Industry and Information Technology, State Taxation Administration of The People's Republic of China and the State Administration of Markets jointly held the kick-off meeting of the enterprise information networking verification system;

China Industrial and Commercial Bank, Bank of Communications, China CITIC Bank, China Minsheng Bank, China Merchants Bank, China Guangfa Bank, Ping An Bank and Shanghai Pudong Development Bank are the first users to access the enterprise information networking verification system!

The biggest highlight is that the enterprise information networking verification system has established an information sharing verification channel between ministries, the People's Bank of China, banks and other participating institutions, and realized three functions of inquiring the mobile phone numbers of relevant personnel, corporate tax payment and corporate registration information.

9. With the launch of the fourth phase of the next golden tax for high-net-worth people, the establishment of the tax identification number of natural persons, and the introduction of anti-tax avoidance clauses for the first time in new taxes, the income and expenditure of personal assets will be more transparent.

10. With the rapid advancement of the fourth phase of Golden Tax, it is expected to build a more powerful modern tax collection and management system, realize the nationwide tax management and collection business, and realize the "cloudization" of all data, all businesses and all data of "taxes and fees", thus providing conditions and foundations for intelligent tax collection and management.

1 1. With the rapid advancement of the fourth phase of golden tax and the deep penetration of tax big data, transactions hidden at the bottom, underwater and behind will soon leak out of the water;

Information sharing * * * breaks the information island, and the supervision will only become stricter and stricter. Social security standardization is an inevitable trend, which greatly promotes enterprises to actively and reasonably regulate social security payment.

12. Facing the launch of the fourth phase of Golden Tax, financial compliance and tax compliance will be the only way out in the future! Enterprises must enter the financial compliance reform period as soon as possible, standardize accounting and pay taxes according to law, which is the best tax planning!

13. Invoicing without actual business is a false invoicing behavior, and tax depressions are not tax havens, let alone omnipotent! "Tax depression" is not unusable, but cannot be "abused"!

14. Facing the launch of the fourth phase of Golden Tax, accountants should make accounts on the basis of real business, reflect the ins and outs of business, and return to the true commercial essence of business. Accounting and tax treatment out of thin air will bring great risks to yourself! Enterprises must be true to themselves, let the real business reappear and return to the true nature and essence of business!

15. The state's regulatory attitude towards private enterprises is marked by "to what extent the accounts are found", and 2022 will be the most stringent year for supervision.

02

When going online approximately, we will focus on these seven aspects of the enterprise.

0 1

Enterprise income

Some enterprises may use private households, WeChat, Alipay, etc. Collect money to hide some income, or delay the issuance of large invoices, or invoice customers more. Attention, be careful when you do this in the future!

The fourth phase of golden tax will not only verify whether it is abnormal through the data you declare, but also check and compare it through the bank accounts of enterprises, bank accounts of relevant personnel of enterprises, relevant account book data of upstream and downstream enterprises, income, cost and profit of the same industry.

Moreover, the central bank has implemented a large cash management pilot, and both public and private affairs will be strictly investigated!

To put it simply: all three situations will be regulated!

1) Single transfer payment between legal persons, other organizations and individual industrial and commercial households (hereinafter collectively referred to as units) with an amount of more than 6,543,800 yuan;

2) Single cash receipt and payment with an amount of more than 200,000 yuan, including cash deposit, cash withdrawal and cash remittance, cash draft and cash promissory note;

(3) Transfer of funds of more than 200,000 yuan between individual bank settlement accounts and between individual bank settlement accounts and unit bank settlement accounts.

02

Enterprise costs and expenses

1) The main cost is greater than the main income for a long time;

2) The company doesn't have a car, but it has a lot of gas costs;

3) Abnormal travel expenses, conference fees and consulting fees;

4) declare overpayment and underpayment of wages;

5) purchase invoices;

6) Carry-forward cost, overdue red offset or invoice supplement;

7) These are the key points of strict investigation.

03

profit of enterprise

1) The cross-checking relationship between the submitted balance sheet and the income statement is different;

2) The total profit in the income statement is different from that in the enterprise income tax return;

3) The enterprise loses money all the year round, but it stands still;

4) Low profits in the same industry and so on.

04

Enterprise inventory

After the launch of the fourth phase of Golden Tax, the enterprise inventory will be further transparent. How many goods the enterprise has bought, how many goods it has returned, and how many goods are left may be clearer than yourself. If the inventory accounts do not match, the enterprise must pay attention to it and find out the reasons in time.

Here, enterprises are reminded to do a good job in inventory management, do a good job in inventory statistics, take stock of inventory regularly, and do a good job in the analysis table of account-to-fact differences, so as to avoid the discrepancy between inventory accounts and facts as much as possible.

05

Taxes paid by enterprises

1) Value-added tax revenue is greater than enterprise income tax revenue for a long time;

2) The tax rate is abnormal. If the average tax rate of enterprises fluctuates by more than 20%, the tax authorities will focus on it;

3) Most employees of the enterprise have been below the tax threshold for a long time;

4) The salary in the employee's tax return is inconsistent with the salary declared by the enterprise;

5) The paid-in capital increased and the stamp duty was not paid;

6) Surplus reserves are converted into capital, but individual shareholders have not paid individual taxes, and so on.

06

Bank account of the enterprise

As early as 20 19, the "enterprise information networking verification system" was implemented, and banks, the Ministry of Industry and Information Technology, State Taxation Administration of The People's Republic of China and the State Administration of Market Supervision were brought into the enterprise information networking verification system, realizing information sharing and verification channels.

Tax bureaus, banks and other institutions can verify the tax information of enterprises and the operating conditions of taxpayers through this system.

07

Enterprise social security

The probation period does not include social security; Call social security on behalf of others; Insufficient or unpaid social security; If employees voluntarily give up social security, they will not be given; If you don't sign a contract, you won't pay social security; If the files are not transferred, social security will not be paid, and so on. All the above situations are illegal.

With the upcoming launch of the fourth phase of social security income tax and gold tax, the supervision of social security will become more and more strict, and the above-mentioned illegal acts should be stopped.

03

40 key points of self-examination that enterprises should pay attention to.

0 1, the import and sales of trading companies are seriously deviated, such as buying a large number of mobile phones and selling steel;

02. The abnormal phenomenon of long-term value-added tax detention in enterprises;

03. The tax burden of enterprise value-added tax is extremely low, especially for commodity production enterprises whose sources are connected with retail investors, such as steel. Abnormal tax burden will make tax authorities question the raw material procurement of enterprises. If the invoice acquisition method is not standardized, it will easily lead to the risk of being falsely investigated;

04. The enterprise value-added tax burden is extremely high;

05. The company suffered losses all the year round, resulting in an abnormally low contribution rate of enterprise income tax;

06. Long-term zero declaration since the company opened;

07. The company has a lot of cash transactions, but not through the company account;

08. The current account of enterprises is too large;

09, the enterprise inventory is too large;

10, the enterprise obtains a large number of ordinary VAT invoices without taxpayer identification number or unified social credit code;

1 1. There are a large number of VAT invoices for office supplies without list in enterprises;

12. The comparison between the value-added tax paid by the company and the additional tax is abnormal;

13, the enterprise has been profitable for more than three consecutive years but has never paid dividends to shareholders;

14, enterprises with invoices headed by individuals have a lot of abnormal expenses;

15, the profit data in the enterprise income tax return is inconsistent with the data in the submitted financial statements;

16, attached table of VAT tax return 1 negative number exception;

17. Warning: The sales declared in the VAT declaration form are inconsistent with the sales in the VAT invoicing system;

18, there is no duty-free filing, but there is abnormal duty-free sales;

19, there is no simple collection and filing, but there is a simple taxable sales warning risk;

20. The billing project is seriously inconsistent with the actual business scope.

2 1. The "Input Tax Transfer-out" in Schedule 2 of the VAT tax return is negative.

22. The company only has sales projects without investment, which is abnormal;

23. It is not normal for a company to have only input but no output;

24. The frequent invoice increment of the newly established company is abnormal;

25. The newly established company suddenly has an abnormal increase in invoice amount in a short period of time;

26. Abnormal risk of low per capita personal income tax;

27. The risk that two or more personal incomes from wages and salaries are not combined;

28. Employees in the same unit have both abnormal wages and salaries and income from labor remuneration;

29, individual income tax and enterprise income tax declaration of total wages inconsistent with the abnormal risk;

30. The period expense ratio is unusually high;

3 1. Most invoices are issued with the top amount, and the full invoice is obviously too high.

32. There are a large number of invoices for agricultural products, and the deduction is not normal;

33. There are no vehicles on the company's books, but there are a lot of anomalies such as refueling fees;

34. The proportion of input tax or output tax in other cities is seriously too high.

35. Abnormal changes in the amount of special VAT invoices;

36. The invoice price of goods sold by taxpayers has changed abnormally;

37. The household registration of legal persons is not local, and the establishment of legal persons is extremely concentrated;

38. There are a large number of keywords without evidence chain in enterprises, such as meeting fees, material approval fees, consulting fees, service fees, training fees, etc.

39. Pay less or not pay social security. For example, there is no social security during the probation period; Pay social security according to the minimum base if the salary is high;

40. Enterprises rely on social security to replace people. Employees voluntarily give up social security, and the enterprise fails to pay social security to employees;

Judging from the purchasing information of the fourth phase of Golden Tax, it is obvious that a signal has been sent-"system upgrade, strengthen monitoring", strengthen monitoring at the technical level, and strengthen the overall supervision ability of the tax bureau.