The biggest problem caused by the recent oil spill of Xi 'an Benz is the collection of financial service fees. Judging from this hard-charging operation mode, it has aroused the suspicion of tax evasion in Mercedes-Benz 4S stores, and pushed the industry of 4S stores to the forefront.

Today, Enterprise Win has sorted out ten behaviors that are easy to be judged as "tax evasion". Let's sort it out for all accounting friends, beware of mistakes, for reference only!

1. When goods are sold in the form of "accounts received in advance", the sales income of the products (goods) is not carried forward on time when they are issued, which leads to long-term suspense, resulting in the input tax being greater than the output tax.

In practice, the correct way is that the enterprise debits the money received in advance from the purchasing unit to the subjects such as "bank deposit" and credits it to this subject; When sales are realized, according to the realized income, the account is debited and credited to the account of "main business income".

Those involved in the output tax of value-added tax should also be dealt with accordingly. If there are not many accounts received in advance, the accounts received in advance can also be directly credited to accounts receivable.

2. Allocation of raw materials, grinding accounts (between enterprises, accounts receivable and accounts payable offset each other through agreements rather than monetary capital flows in product purchase and sale business), do not record "other business income", or directly grind "accounts payable" and do not mention "output tax".

3. Out-of-price income does not include sales income, excluding output tax.

For example, after receiving liquidated damages, most enterprises will increase bank deposits to offset financial expenses. The Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value-added Tax specifies the contents of extra-price expenses in detail. All extra expenses, regardless of how the taxpayer's accounting system is calculated, should be incorporated into the sales volume to calculate the taxable amount.

4. Rebate sales.

Rebate sales are compensation for manufacturers to occupy the market and merchants to operate products at below-market prices. There are two main forms. One is that the merchant sells a certain number of products of the manufacturer and pays the payment on time, and the manufacturer returns the cash according to a certain proportion. The other is to return physical objects, products or accessories. After receiving these cash and physical objects, merchants do not record cash or make extra-price income, let alone "transfer out input tax", forming off-account operations.

5. It is regarded as sales without recording income.

Enterprises' long-term investment in raw materials and finished products, as well as products (commodities) as gifts or as display samples, are not regarded as sales income, and the output tax is not recorded.

6. Raw materials are collected for projects under construction, and the input tax is not transferred out.

Accounting standards stipulate that raw materials collected from construction in progress should be included in construction in progress at cost, and input tax should be transferred out and included in construction in progress.

7. Corporate assets and shareholders' assets are mixed.

In practice, a large number of shareholders' assets are confused with enterprise assets, such as shareholders' personal accounts being used as company receipts and payments, and company accounts trading with shareholders' accounts. When the big pot of rice appears, the company's property may be hidden or transferred or embezzled by shareholders.

8. Loss of current assets.

Directly included in non-operating expenses, the part involving value-added tax will not be transferred out of input tax.

When an enterprise declares the deduction of asset losses to the tax authorities, it only needs to fill in the "List of pre-tax deduction and tax adjustment of asset losses" in the annual tax return of enterprise income tax, without submitting relevant information on asset losses, which will be kept by the enterprise for future reference.

According to "Reply of State Taxation Administration of The People's Republic of China on Input Tax Deduction for Loss of Current Assets Caused by Asset Appraisal Impairment in Enterprise Restructuring" (Guo [2002]1103No.), "... the loss or damage of current assets of enterprises due to asset appraisal does not belong to" China ". Among them, abnormal loss refers to the loss caused by poor management, such as theft, loss, mildew and deterioration. "

9. Reimbursement of expenses that do not belong to your own unit.

10. Fixed assets with surplus are not treated as profit and loss.

According to the Accounting System for Business Enterprises (No.25 [2000] of Accounting Department), the surplus fixed assets are included in the current non-operating income.