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The Fourth Phase of Golden Tax is Coming

time : 2021-05-18

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The Fourth Phase of Golden Tax is Coming

On January 13,2021, the State Administration of Taxation published the announcement of the four phase of the Golden Tax Decision Making command post and its supporting functional projects.



The fourth phase of golden tax is not only about tax, but also includes "non tax" business to realize more comprehensive monitoring of business. At the same time, the channel of information sharing and verification among the ministries, the people's Bank of China and other participating institutions is built to realize the three functions of mobile phone number of enterprise related personnel, enterprise tax status and enterprise registration information verification.

 

This means that more data of enterprises will be mastered by the tax bureau, and the monitoring will also show a comprehensive and three-dimensional.

 

After the fourth phase of golden tax goes online, these seven aspects will focus on inspection.

 

1. The Revenue of Company

Some enterprises use private households, WeChat, Alipay and so on to collect money to hide part of the income, or there is a large amount of receivables late, do not invoice, give customers more invoices and so on, pay attention to the future, such operations should be careful.

 

The fourth phase of golden tax not only checks whether it is abnormal through the data you declare. It may also be checked and compared through enterprise bank accounts, bank accounts of relevant personnel of enterprises, relevant account data of upstream and downstream enterprises, income, cost and profit of the same industry, etc.

 

And the central bank has already implemented a large amount of cash management pilot, public to private, private to private will be strictly investigated.

 

The three types of enterprise income will be regulated by the tax administrator.

(1) Cash transactions in any account, over 50000;

(2) Company accounts transfer over 2 million;

(3) Private accounts transfer over 200000 (Overseas) or 500000 (domestic).

 

2. The Costs of Company

The main cost is larger than the main income for a long time; The company does not have a car, but there are a lot of fuel charges; Travel expenses, conference expenses, consulting fees and other abnormalities; More or less declaration of wages; Purchase invoice; Carry forward more costs and offset or supplement invoice in later period; The expenses have been withdrawn, but there is no invoice.

 

3. The Profit of Company

The relationship between the submitted balance sheet and the income statement is different; The total profit in the income statement is different from that in the enterprise income tax return; The enterprise has been losing money all the year round, but it is still operated normally; The profit of the same industry is low.

 

4. The inventory of Company

After the launch of the fourth phase of golden tax, the inventory of company will be further transparent. It may be clearer than yourself how much goods are in, out and how much goods are left. If the inventory accounts are inconsistent, the company management must pay attention to it and find out the reasons in time.

 

5. Tax Payment

The value-added tax revenue is larger than the enterprise income tax revenue for a long time; If the average tax rate of an enterprise fluctuates more than 20%, the tax authorities will focus on it. Most of the employees have been below the threshold of individual income tax for a long time. The salary in the employee's personal tax return is inconsistent with the salary declared by the enterprise. The paid in capital increased and the stamp duty was not paid. Surplus reserve is converted into capital, but individual shareholders have not paid personal tax.

 

6. The Bank Accounts of Company

In 2019, the "enterprise information networking verification system" was implemented, and the bank, the Ministry of industry and information technology, the State Administration of Taxation and the State Administration of market supervision and administration were included in the enterprise information networking verification system to implement information sharing and verification channels.

 

7. The Social Insurance of Company

Probation period is not paid the social insurance; To be attached to social insurance on behalf of others; Insufficient or unpaid social insurance; If employees voluntarily give up social insurance, the company does not pay social insurance; If employee does not sign a contract, the company does not pay social insurance; If the personal files are not be transferred, social insurance will not be paid. All the above situations are illegal.

 

Enterprises must pay attention to external tax related matters, timely understand and be familiar with various financial and accounting regulations and policies formulated by the state, strictly implement and abide by relevant legal systems such as economic law, accounting law, security law, tax law, accounting standards and general financial rules, and strengthen legal awareness.

 

Every tax declaration period should be treated with caution, and the tax declaration should be made on time. Whether the accountant is recruited to take charge of the company's finance, or the accounting is done by the finance and taxation company, we should abide by the national system to carry out compliance operation and reduce risks.

 

Only when the risk is less, the big data can not be analyzed, and it is safe for the enterprise;. In addition, the supervision will be more and more strict in the future, and the more compliant enterprises will be, the more unrestricted their development will be.