(a), two sets of accounts common labor cost fraud, mainly in two aspects:

One is to evade taxes and social security, mainly by lowering wages. Although the two sets of accounts reduce the costs of employee tax, social security, wage-based trade union funds, and disabled people's security fund, there are also many risks. With the formal merger of national tax and local tax agencies, social security and other non-tax businesses were transferred to the merged tax authorities on June 19+ 10/day. This means that starting from 19, the tax declaration base, social security payment base, trade union funds and the payment basis of disability security fund can be unified through the golden tax phase III system. Gone are the days when taxpayers hoped to pay less taxes and fees under the same tax base.

One is to evade income tax, mainly by artificially increasing labor and falsely paying wages (below the tax threshold).

(2) Risk control methods

(1), tax evasion and social security

It is a common way to depress wages. The method of reducing wages is feasible in itself, and the risk lies in whether it conforms to common sense and rationality: for example, it is arranged according to the top of the threshold; Executive compensation is far below industry expectations.

As for all kinds of caliber and cross-checking, it belongs to professional common sense. The so-called "die or die" has nothing to do with risk.

Mine explosion point is the follow-up benefit transport mode;

One of the common methods is the method of ticket reimbursement. The risks are: First, the relevance is not enough, such as supermarket invoices; The second is that the balance or amount of expenses exceeds the standard, which violates common sense and rationality.

Another method is "non-closed-loop opening", that is, ticket supply. The test clue of this method is "two identities", which is easy to avoid.

(2) Tax evasion

If the bank is used to pay wages, there is basically no chance of inflated wages. If cash is distributed, there is still a little room for operation, but it is subject to tax and social security constraints.

As for the artificial increase, there is no need to consider social security. It's just a tax regulation, and the loophole has been closed. There is no chance.

(3) Specific circumvention methods

These risks and the ways to avoid them have been pointed out in the sixth lecture "External Accounting Practice" of the main driving courseware "Practical Skills of Accounting Treatment for Small and Medium-sized Enterprises" and the third-party interface risks of the open course "Occupational Risks and Countermeasures for Accountants".

2. Risks of large cash transactions or exchange.

(1) risk performance

In order to hide income or balance the funds on the books, enterprises often use a large amount of cash to conduct transactions, such as collecting payment in cash, and hanging current accounts with enterprises in the name of cash through personal bank cards of bosses, shareholders or financial personnel.

(2), risk response methods

The three common types of private households are already equivalent to public households, and then the emperor's new clothes are adopted. But there are still two types of private families that are relatively safe.

As for the three types of limit risks involved in the "three evils" of the central bank, that is, 50,000 private loans, 200,000 private loans and 2 million loans between Gong Hu and Gong Hu, why should they be carried forward at one time? Can we really wait all day?

(3) Specific circumvention methods

In the first lecture "Bank Interface Risk" of the main driving courseware "Practical Skills of Accounting Treatment for Small and Medium-sized Enterprises", the risk avoidance of private households in Gong Hu is introduced in detail.

3. Credit risk

(1) risk performance

With the continuous development of market economy in China, the state has put the construction of an honest society on the agenda. In recent years, the construction of social credit system has been continuously increased and some policies and measures have been introduced. The tax authorities also classify taxpayers into A, B, C and D levels for management. Enterprises with high tax credit rating enjoy relevant preferential conditions in tax payment services, financing loans and other fields. On the contrary, enterprises with low tax credit rating not only have no corresponding preferential conditions, but will be monitored by tax authorities. There is a great credit risk in enterprises with two sets of accounts. If they are investigated, they will be in a situation of "losing faith in the people and being unable to move".

(B), risk aversion

Although the first lecture of Practical Skills of Accounting Treatment for Small and Medium-sized Enterprises introduces common credit risks, the evaluation system is comprehensive and cannot be prevented.

But what is certain is that it is a typical "wrong thigh" to blame the enterprise on two sets of accounts!

The ultimate reason for checking risks is tax evasion, and the ultimate reason for tax evasion is management.

Common sense cognition: SMEs are generally poorly managed, their business and processes are extremely irregular, and illegal business practices are common. In this case, if the professional level of accountants is not enough, it will inevitably be full of loopholes. However, if two sets of accounts are adopted at this time, slightly trained accountants will be competent, and the external accounts will be stable and the risks will be minimized.

In a sense, for small and medium-sized enterprises, the risk of a set of books full of loopholes is inevitable! The second set of accounts can be safely hedged.

Second, dredge the so-called "eight loopholes brought by two sets of accounts"

1. Inconsistent accounts (revenue, cost, warehouse ratio)

2. The production and sales volume do not match.

3. The sales volume does not match the number of people (compared with the workshop staff)

4. The sales volume does not match the raw materials.

All of the above are clearly answered in the "practical deduction algorithm" in the sixth lecture of "practical skills of accounting treatment for small and medium-sized enterprises" and "external accounting practice"

5. The sales volume does not match the scale of fixed assets.

6. Abnormal monetary fund flow (other payables)

Practical skills of accounting treatment for small and medium-sized enterprises The fourth lecture explained in detail the index range and swelling reduction methods of report items.

7. Internal and external accounts are mixed.

The first lecture of "Practical Skills of Accounting Treatment for Small and Medium-sized Enterprises" introduces the "third-party interface risk", and the use of private households and Gong Hu cannot be linked.

The eighth lecture introduces the processing of special business (illegal business), and of course it also involves the processing of public-private transactions of funds, so it is common sense to prevent cross-households.

8. The accounting treatment of external accounts and the data of the same industry want to be split too much or too perfect (industry profit rate, etc. )

Third, solve the so-called "seven evils brought by two sets of accounts"

1, endangering the country

2. Harm to enterprises

3. Damage to business owners

4, the harm to the management team (the relationship between the team and the enterprise)

5. Harm to accountants (knowing the law and breaking the law)

6. Damage to investors

7. Damage to bonded personnel

Fourth, it is easy to fill the exposed common paths.

1, abnormal cost

(1), risk

For example, the car of the Internet company you are looking for refuels and changes tickets, and the fuel cost is almost catching up with other people's traffic. The Golden Tax Phase III system has set many indicators for monitoring. If it exceeds the set indicators, it will automatically warn! Whether to check or not is his business.

(2) Evasion

Take a look at the practical skills of accounting treatment in small and medium-sized enterprises.

2. Employee report

(1), risk

Many tax inspection cases are reported by the masses, huh? As for who this "mass" is, who knows everything about you so well? There is a saying: the strongest fortress is often broken from the inside.

(2) Evasion

Raise your hand and surrender! The teacher really didn't move-

3. Big data comparison, prisoner principle

(1) risk

(1). The Golden Tax Phase III system will cross-check the purchase and sale invoices. Your input is the output of others, and you can deduct it if others pay taxes. If there is a problem in any link of the VAT chain, the tax inspection will follow it!

(2) The electronic account book of Golden Tax Phase III can easily know how many factories, machines and cars you have bought, and how much oil you have added to your car (through invoices). You can also know the real profit, poor management and bankruptcy risk of your enterprise by comparing the upstream and downstream of the same industry and the supply chain. In the era of big data, who is not streaking?

(3) When it comes to the upstream and downstream of the supply chain, in fact, the third phase of the Golden Tax is a bit of a prisoner's dilemma principle. Imagine if all enterprises in the upstream and downstream of your enterprise's supply chain discuss with you, adjust the invoice amount and various purchase and sale data to a "reasonable value" and then report it to the tax bureau. Even if the third phase of the golden tax is very powerful, there is no problem with your data. However, it is the prisoner's dilemma between enterprises. Every enterprise will think like this: If my upstream and downstream enterprises report real data and I have some wrong data, wouldn't it be digging its own grave? So someone must have reported the real data in the end.

(2) avoidance

The so-called prisoner principle, in fact, these people may take it for granted more!

The reality is that you can't know the industry average data at all. What's more sad is that the tax bureau doesn't want the truth. The only thing the tax bureau wants is "tax burden"!

Take a look at the practical skills of accounting treatment in small and medium-sized enterprises.

4. Interaction between banks and taxes and information sharing.

(1), risk

When you are suspected of tax evasion by the tax bureau, the bank can assist the tax bureau to inquire about your enterprise account flow, legal person account flow and relevant personnel account flow! Because of anti-money-laundering, the central bank has strengthened the supervision of large-scale receipt and payment of private accounts and "incorporated" third-party payment institutions such as Alipay and WeChat. Who knows if you will just be found out for tax evasion because of anti-money laundering monitoring?

(2) Evasion

Take a look at the first lecture "Third Party Interface Risk" in Practical Skills of Accounting Treatment for Small and Medium-sized Enterprises, which is introduced in detail.

5. The weakness of 10 of "two sets of accounts" was quickly broken by the tax bureau!

(1), from accounting statements.

In order to pay less tax for the external accounts of two sets of accounts, sometimes the report accounts will be abnormal. For example, the income received in advance is delayed, resulting in a large balance of advance receipts and payables on the statement. Sometimes in order to do more expenses, various expenses are accrued. In addition, in terms of inventory, the purchase was sold, but because the income was not done, the cost could not be carried forward, resulting in an inflated inventory; Or the purchase invoice is originally false, which will also lead to a virtual high inventory. Sometimes the internal and external accounts are inconsistent, and the external account inventory is negative.

In addition, the tax department also analyzes the tax rate of enterprises, and will also give early warning to enterprises with abnormal tax burden.

(2), from the accounting books, account sets.

Some enterprises set up two sets of accounts, but the two sets of accounts are made by the same group of financial personnel, and the account books are not separated and put together. In the computerized accounting software, the account sets of internal accounts and external accounts are also put together. When the administrator logs into the interface and selects the A/C set, the A/C set name will even clearly indicate the words such as internal account and external account. Once the tax authorities come to check, it is equivalent to posting "I evade taxes, come and check me" on my forehead.

(3) Break through vouchers and documents.

A large number of original vouchers will be used in accounting, such as collection documents, payment documents, collection documents, outbound documents and so on. These documents are sometimes conveniently placed on the desk of the finance department. When outsiders come to audit the accounts, they will obviously see the real documents of the internal accounts, thus finding two sets of accounts.

(4) From the invoice.

After the launch of Jinsan system, anomalies can be found through the analysis of a large number of company invoices, such as problems in matching purchase and sales, invoice retention, abnormal invoice circulation and so on. Once false opening is found, a large number of upstream and downstream enterprises will be tracked. I won't say much about the power of Jin San here.

(5) From the perspective of capital flow.

When an enterprise makes two sets of accounts, it often has a large number of private bank card accounts, including public-private transfer, private-public transfer and private-private transfer. These large sums of money are easy to find. If there is no tax return on the account, it is suspected of tax evasion. For example, in a training institution, the printed foreign enrollment advertisement kept the bank card of the company boss. When the tax came to check, I saw the recruitment advertisement and asked the enterprise to provide all the running water of the card. In recent years, all the internal account income of enterprises has been found out, and enterprises are also required to pay taxes, late fees and fines.

(6), from the perspective of the contract.

When an enterprise cooperates with others, it signs an agreement contract, and the tax authorities check the contract ledger and see all the contracts. It is found that many contract-related businesses are not reflected in external accounts, and the difference is mainly that some income is not declared and reflected in internal accounts.

(7), from a commercial point of view was breached.

For example, from the factory building, warehouse or storefront of an enterprise, the scale of operation is large, but the sales income is not high, which obviously shows that the foreign accounts are low. In addition, enterprises consume a lot of electricity and water charges, but the production, sales and storage of external accounts are very few, so tax authorities can easily find internal accounts through logical analysis.

(8), destroyed by network crawler.

Web crawler technology has been applied to tax work and has become another sharp weapon for tax authorities to manage taxes. Local tax authorities have begun to try to use crawler technology to collect and analyze third-party data, and achieved certain results.

For example, the Qingdao Municipal State Taxation Bureau used crawler software to capture the information on the reduction of an overseas listed company, and then investigated and dealt with a case of equity transfer of an overseas non-resident enterprise, and paid back taxes of nearly 200 million yuan; Fuzhou State Taxation Bureau captured the change information of the top ten shareholders of an enterprise, and then evaluated the enterprises involved, and recovered the tax of 63.998 million yuan.

(9), from inside the fortress.

The insider knows the situation of the enterprise, and once he reports it, because he has mastered detailed evidence, it is basically a matter of catching one.

For example, Li, a newly recruited accountant in a company, keeps the company's internal and external accounts in good order, winning the boss's favor and helping the company escape a lot of taxes. With the development of the company and the increase of business volume, she asked her boss for a raise. The boss refused directly. During the interview, he had agreed to make two sets of accounts and asked for a raise a few months ago. Isn't this a bad rule? Li, the accountant, was very unhappy. He thought that he had saved so much tax for the company at risk, but he was unwilling to increase his salary by 1000 yuan, so he resigned in a fit of pique. After resigning, he reported the company's tax evasion to the tax bureau. Finally, the company paid several million yuan in taxes, late fees and fines. The company worked hard for several years and returned to before liberation.

In addition to accounting personnel, other business personnel or management personnel can also report. Some of these reports are based on a sense of justice, some are due to conflicts of interest, and some are extortion.

(10), from upstream and downstream or competitors.

Taxation is a chain. If there are problems with the invoices or taxes of upstream and downstream enterprises, the enterprises themselves may be involved in tax investigation. Also, upstream and downstream companies or competitors may report to the tax authorities when they have conflicts of interest or disputes with enterprises.