In 2020, there is great uncertainty about the global epidemic situation and the economic and trade situation. How many articles have been issued by the state? Tax reduction and burden reduction? And then what? Epidemic prevention and control? Preferential tax policies help enterprises to resume their work and production, and strive to stabilize economic operation. According to the news released by the Ministry of Finance, in the first quarter of 2020, the national tax revenue was 3,902.9 billion yuan, a year-on-year decrease of 16.4%.
From the finance and taxation department? Tax reduction and burden reduction? The policy aims to reduce the tax burden of enterprises, promote sustained investment, stimulate sustained economic growth, expand the tax base, and improve the economic benefits and scale of enterprises. This also means that tax authorities will strengthen tax supervision at the same time, and taxpayers will face more potential tax risks.
The trend of tax supervision in the post-epidemic era
Under the epidemic situation, the national economy is facing greater downward pressure in the short term, and the pressure on fiscal and taxation work is becoming more and more obvious.
Besides the local inspection bureau, we should continue to strictly enforce the People's Republic of China (PRC) State Taxation Bureau? Double random, one male? In addition to tax inspection, in terms of tax collection and management, local tax authorities may also strengthen tax compliance management through tax assessment, daily tax collection and management audit, and tax risk management of large enterprises.
In the post-epidemic period, it is expected that the focus of tax supervision by tax authorities will mainly include the following aspects:
1, Golden Tax Phase III? Big data? Analyze the abnormal situation displayed.
The tax authorities have realized the systematic tax supervision of all kinds of taxes through the third phase of Golden Tax. If the tax authorities find that the income, cost, profit, inventory, bank deposits and other items of the enterprise are abnormal during the comparison of big data, they may question the enterprise or even initiate an inspection.
Horizontally, the tax authorities can grasp the income, cost, inventory and other information of enterprises through the third phase of golden tax, calculate the profit level of enterprises, and evaluate whether there is less recognition of income and less payment of taxes. The tax authorities will focus on enterprises with low long-term value-added tax or low contribution rate of enterprise income tax.
Vertically, the tax authorities can query the financial data (such as inventory) of upstream and downstream enterprises that have transactions with enterprises through the big data of Golden Tax Phase III, and make cross-comparison to evaluate whether there are any abnormal situations such as un-invoicing and unconfirmed income.
2. Tax management of large enterprises
The state actively promotes institutional reform, and local governments set up large enterprise management bureaus or professional management departments of large enterprises, set up professional teams, and actively carry out risk analysis-oriented tax risk management of large enterprises.
Thousands of families? Enterprises and parts? Key tax sources? Enterprises are included in the risk management scope of large enterprises. The tax administration departments of large enterprises of tax authorities at all levels will sort out the collected enterprise risk management information, find out the tax-related risks existing in the process of tax declaration, tax payment and other tax-related obligations, and may also require some enterprises to conduct self-examination.
3. Deception and fraud
From 20 18, State Taxation Administration of The People's Republic of China, Ministry of Public Security, General Administration of Customs, People's Bank and other four ministries and commissions jointly launched a special campaign to crack down on tax fraud and crimes, focusing on cracking down on those who only falsely invoice without actual business? Fake business No actual export just to defraud the tax refund? Fake exit? In order to rectify and standardize the tax order and create a fair and orderly tax business environment. False cases exist in all walks of life, especially in commerce, medicine and construction.
4、? Epidemic prevention and control? Compliance of the application of preferential tax policies
How much did the country issue during the epidemic? Epidemic prevention and control? Tax incentives to support protective treatment/material supply, encourage charitable donations and support the resumption of work and production.
Some local tax authorities plan to gradually carry out tax assessment on some enterprises that enjoy preferential policies related to the epidemic in the post-epidemic period, so as to prevent enterprises that do not meet the conditions for enjoying preferential tax policies from abusing them.
5. Tax risks of key industries
It is observed that some local tax authorities will focus on the tax compliance of real estate, construction and installation, e-commerce, export trade, bulk commodities, hotels, banks, medicine and other industries.
Enterprises in related industries need to pay special attention to the following aspects:
From the perspective of enterprise income tax: the timeliness and completeness of income confirmation, the compliance of expense deduction vouchers, and the applicability of preferential tax policies.
Value-added tax perspective: the compliance of the occurrence time of value-added tax obligation and the applicability of preferential policies (simple collection, additional deduction, tax refund, etc. ), the correctness of the applicable tax rate, the compliance of the transfer of input tax, the compliance of the tax declaration of out-of-price expenses, and the compliance of the treatment as sales.
Invoice management perspective: the compliance of invoice issuance, avoiding the risk of false invoicing or obtaining false invoicing (attention should be paid to the authenticity of transactions, the consistency of invoicing information and the compliance of obtaining invoices).
Personal income tax perspective: whether the taxable income paid to individuals is subject to personal income tax withholding according to law, such as subsidies paid to employees, gifts, housing accumulation fund paid over the standard, social insurance paid over the standard, personal income paid in non-monetary form, etc.
6. Transfer pricing and anti-tax avoidance management
The tax authorities are changing the international tax management mode, from the management mode of anti-tax avoidance investigation as the main means to the new mode of using big data analysis tools to build a global household management platform and implement dynamic monitoring and management of the profit level of multinational enterprises, which is widely promoted nationwide.
In the post-epidemic era, tax authorities are expected to strengthen transfer pricing? Non-contact information tax management? Through big data analysis and profit level monitoring? Risk analysis? Follow the instructions? Classification management? The working mode of.
The focus of transfer pricing investigation may mainly include: post-epidemic era? Single-function enterprise? Decline or loss of profits, group reorganization, exit compensation involved in industrial chain transfer, large payment to overseas related parties, transfer pricing of related financing arrangements, etc.
The tax authorities will pay more attention to management and service. For example, the tax adjustment of transfer pricing that overseas enterprises may face, through? Mutual consultation procedure? Provide support to avoid double taxation; Provide tax certainty services related to compliance guidance and pre-pricing arrangements for subsidiaries of multinational companies in China.
Corporate response suggestions
Under the pressure of short-term economic downturn, corporate finance and taxation personnel should actively improve the level of tax risk management and take the following measures to identify, eliminate or reduce the potential tax risks of enterprises in advance.
1, introspection, know yourself and yourself.
Finance and taxation personnel should regularly review and compare the financial indicators of enterprises. If financial indicators such as profit rate, tax rate of various taxes, change rate of accounts receivable and change rate of accounts received in advance are found to fluctuate abnormally, the reasons should be investigated in time, and fiscal and taxation and business arrangements should be adjusted to eliminate risks.
For enterprises that are included in the risk management of large enterprises, they should conduct regular self-examination, or seek high value-added tax health examination, find and rectify potential tax risks, and explore the space for tax burden optimization. In addition, enterprises can also use information technology to monitor tax risk indicators in real time.
2. Improve the internal control of invoice management.
Enterprises should conduct comprehensive training for business and tax personnel to ensure that business information is correctly transmitted to the billing department. Invoicing personnel issue invoices according to real business information (service or goods receiver, service content, service quantity and amount). For transactions that issue ordinary VAT invoices (if the payer is an individual or a small-scale taxpayer), special VAT invoices are not issued.
Enterprises should regularly review the qualifications of suppliers and screen suppliers to avoid obtaining special VAT invoices for suppliers who have absconded (lost contact). Without evidence to prove the authenticity of the transaction, input tax transfer losses may occur, which may even lead to criminal risks. Enterprises that receive a large number of invoices every month should keep the transaction data well, and consider checking the authenticity of invoices in time through scientific and technological means to track the abnormal situation of upstream suppliers.
In addition, enterprises can regularly check the effectiveness of the invoice internal control management system and find risks and loopholes in time. Taxpayers have rich experience in invoice internal control management, which can help enterprises to review and optimize the existing internal control system.
3. Enjoy tax incentives in compliance and keep the information properly.
Enterprises should not only enjoy tax incentives, but also pay attention to managing related risks. Take VAT as an example:
Tax treatment of simple tax-exempt items: enterprises operating simple tax-exempt items should be accounted for separately, and the relevant input tax should be transferred out in time; For the truly indivisible input tax, the non-deductible input tax should be calculated according to the regulations, and the certified input tax should be transferred out in time.
Tax procedures in line with the preferential policies: if it is necessary to file or submit for approval to enjoy the preferential policies of value-added tax, the relevant tax procedures shall be fulfilled and the preferential policies shall be enjoyed in compliance. For preferential policies that can be directly enjoyed, enterprises should keep relevant certification materials for future reference.
Special invoices shall not be issued for tax-exempt income: special invoices for value-added tax shall not be issued for income enjoying tax exemption. If it has been issued, it should be cancelled or invalidated, and an ordinary invoice should be issued again.
In addition to the above risks, enterprises should also pay attention to the start and end time, industry requirements, geographical requirements, business nature and so on. Implement relevant policies to avoid the risk of recovering taxes and late fees caused by enjoying preferential tax policies in violation of regulations in the future.
4. Suggestions on transferring pricing risk.
Enterprises can manage the transfer pricing risk from the following aspects:
Establish an internal control management system for transfer pricing, regularly review the implementation and profit level of related party transaction pricing policies, assess risks, make timely adjustments, effectively reduce risks and improve compliance.
Investigate the rationality and operability of the existing transfer pricing policy in the post-epidemic era, or the influence of the change of group transfer pricing policy on China enterprises, prepare detailed analysis and supporting documents, and deal with potential risks in time.
Maintain good communication with tax authorities, actively respond to the requirements of tax authorities for transfer pricing risk assessment and data submission, consider unilateral advance pricing arrangements to improve tax certainty, and seek professional support to assess related risks and study positive coping strategies.
5. Establish a good communication mechanism between tax enterprises.
Enterprises should maintain good communication with tax authorities and actively respond to the requirements of tax authorities for tax risk management and tax inspection, but at the same time, they should carefully provide information and predict the tax impact in advance.
As a new profession with knowledge and ability of salary and tax, tax assessors have a clear understanding and unique experience in tax legislation, tax collection and management, tax inspection and auditing, and are well versed in the key points of tax risk management and the skills to deal with tax inspection.
The above is a hot topic about taxpayers: sharing of tax supervision trends in the post-epidemic period. I hope it will help everyone. If you want to know more, please pay attention to this platform in time!