Finding Associated Tax Related Issues From Major Business Events

Generally speaking, the business of a continuing enterprise is usually smooth and balanced. It is reflected in the balance sheet of the enterprise, that is, the total count of assets, liabilities and owners' rights or interests, or the number of certain items in these three items will change, but the amplitude of the changes will not be too great. However, when the balance sheet shows that the total number of assets, liabilities and owners' rights and interests, or the number of certain items in these three items has a sharp increase or decrease, it means that the company has had a major business event, and the tax inspection for such enterprises has been carried out. The inspectors should attach great importance to finding out the hidden and equally important matter behind the event. Tax related issues 。

　　 First, we should assess the value added during the restructuring, change the tax base, make more depreciation and pay less corporate income tax.

Case 1: in 2010, when checking the enterprises, it was found that compared with the 2008 balance sheet, the balance sheet in 2009 showed that the assets in 2009 increased significantly, indicating that the company had a major business event in 2009. What kind of major business events did it happen? The inspectors communicated with the financial personnel of the investigated units with questions. After understanding, the unit carried out the shareholding system transformation in early 2009. When the system was restructured, the assets of the enterprises were assessed through the social intermediary agencies. After appraisal, the value added of real estate was up to ten million yuan, and the financial personnel accordingly adjusted their assets. book value 。 After understanding this situation, the inspector immediately thought that the enterprise changed the book value of the assets and changed the tax base accordingly. Would it affect the declaration and payment of the enterprise income tax? Therefore, the inspectors would take a look at the calculation of the depreciation of the property, and find that after the completion of the enterprise restructuring, the adjusted book value would be used as the basis of tax calculation, and the increase of the depreciation of the house was added. Further examination of the annual income tax return of the enterprise income tax for the year found that the unit not increased the amount of the taxable income.

Analysis: the fifty-sixth provision of the regulations on the implementation of the enterprise income tax law of the People's Republic of China stipulates: "all assets of the enterprise, including fixed assets, biological assets, intangible assets, long-term prepaid expenses, investment assets and inventories, are based on historical cost. The historical cost referred to in the preceding paragraph refers to the actual expenditure of the enterprise when obtaining the asset. Assets appreciation or impairment of assets held by enterprises during the period of holding assets shall not be adjusted unless the financial and tax authorities of the State Council can confirm gains and losses. Obviously, the added value of the assets assessed by the investigated units has changed the tax base, and more depreciation has been violated. This unit should increase the taxable income and accept the corresponding penalty.

　　 Two, consider the sale of major real property as a real estate investment into shares, and evade business income tax, business tax, land value-added tax and so on.

Case two: in 2009, a inspection team accepted the inspection task of a real estate development enterprise. When the desk was analyzed, two inspection years were searched. Balance sheet The report shows that the two annual income of the enterprise is 0, has a small amount of management and financial expenses, and has a small amount of assets, and has declared a small amount of personal income tax. 从这些情况看，这是一个“小户”，没多少业务、似乎不值得一查，但检查人员并没有因此掉以轻心，在依法调取其账簿资料、查看其往来账时，有惊人发现：2008年，其“应付账款”、“其他应付款”明细账记载几笔往来款项，次数不多，但当年借、贷方累计数各有近一亿元!巨额的往来款项表明，该企业有重大经营事件发生!作为一条可能的涉案线索，检查人员认真调查资金的来源和流向，调阅了相关合同、明细账和凭证，询问了企业法人代表和财务人员，摸清了重大事件的来龙去脉，原来，这家公司开发了一个房地产项目，资金来源于母公司借款，在一期工程完工后，企业不再从事房地产业务，于是决定将完工的项目整体转让给另一家企业(非房地产开发企业)，双方签订了一个“投资协议”，约定将该项目作价×千万元，作为股份投入另一家企业。 However, after investigation, it was found that there was no change in the shareholders and registered capital of the so-called "invested party". There was no increase in the "long-term equity investment" item of the investigated unit. Neither side had any relevant documents of the board of directors to prove that the investment behavior did occur. However, the unit of investigation had transferred the price of the item charged by the so-called "current account" from the so-called "invested party" to 10 million yuan, which was transferred to the parent company of the investigated unit, and the taxes and charges related to the business were not calculated and declared to be paid.

Analysis: real estate sales and real estate investment into shares are two kinds of different nature of business behavior. The sale of real property refers to the act of transferring real estate on a compensatory basis. The real estate investment refers to the behavior of an enterprise (or an individual) directly investing in other units with physical assets. The common point of the two is that the ownership of real estate has changed. The difference is that the real estate sold by the real estate will be transferred in exchange for the interest paid by the other party (the case obtains monetary funds), while the real estate investment is to transfer the real property to the invested unit, hold the equity of the invested unit, and become the shareholder of the invested unit, and participate in accepting the investor's profit allocation and jointly undertaking the investment risk. According to the relevant tax laws and regulations, sales of real estate and investment in real estate are two different duties, and the tax burden is quite different. Although the unit has the so-called "investment agreement", the investigation by the inspectors shows that the "investment agreement" is false. The essence of its behavior is real estate sales. The corresponding enterprise income tax, business tax and land value-added tax should be paid according to the calculation of real estate sales, and at the same time, the corresponding penalty should be accepted.

Experience sharing: with the major business events of enterprises, generally the flow of large amount of assets and the flow of larger amount of interests. Under the current tax system, many of the objects of taxation are based on turnover or income. That is to say, when a major business event occurs, a tax related obligation involving different taxes will be generated. If the enterprise fails to comply with the tax laws and regulations and fails to fulfill the tax related obligations related to major business events, there will inevitably be a major tax related issue (the base of the object of taxation is large, so the amount of tax involved will also be large). This is the theoretical basis for paying attention to major business events in tax inspection. When inspectors conduct tax inspection, they should review the reports of enterprises, audit reports, announcements of listed companies, interview with the legal representatives and financial personnel of the inspected units, and examine the occurrence of major business events of the investigated units. If a major business event occurs, the enterprises should focus on checking all kinds of transaction information related to the incident, find out the origin of the incident, and then analyze and determine the nature of the major business events according to the relevant tax laws and regulations, clarify the tax related obligations related to the incident, verify whether the inspected units have fulfilled the duty of paying taxes according to law, and finally determine the nature, type and amount of the tax related problems of the investigated units.

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