Tax Risk Points Contained In Accounting Statements

In the case of no taxpayer entering the household inspection, we adopt the methods of information comparison analysis, data logical analysis, business property analysis and other methods to check the accuracy and consistency of the tax information submitted by taxpayers, find out the tax related doubtful points in the information submitted by the parties, and make qualitative analysis on the authenticity, completeness and timeliness of the tax payers' performance of tax obligations. The quantitative judgement requires that the assessor not only be familiar with the tax law, but also must fully grasp and accurately apply the knowledge of financial accounting so as to understand the tax information contained in the financial statements.

case

Xiangyun Technology Co., Ltd. is a production enterprise. Corporate income tax Under the jurisdiction of the State Taxation Bureau, the company's annual financial audit report reflects that the urban maintenance and construction tax payable on the value added tax has been paid, the land use tax and the property tax have been paid in full, the stamp duty has been paid in full, and the annual business tax has been declared to be 0 yuan, and the personal income tax on the industrial salary project has been withheld in full. When a tax assessor of a Local Taxation Bureau assessed the company's tax payment, it was found that the changes in the balance between the beginning and the end of the following items in the balance sheet of December 2014 may cause tax related problems.

The subject of "sale of financial assets" was 9845678.62 yuan at the beginning of the year, with a balance of 5322421.26 yuan at the end of the year. "Long term equity investment" subjects, the balance at the beginning of 7175394.08 yuan, the final balance of 5767567.78 yuan. "Investment real estate" subjects at the beginning of the balance of 231521.83 yuan, the final balance of 6236420 yuan.

　　 Analysis

1. available for sale financial assets Subjects, accounting for the fair value of the financial assets held by an enterprise for sale, including financial assets classified as available for sale, stock investment and bond investment. There is a significant change in the end balance of this subject, which means that there are stocks and bonds and other financial commodities trading business.

2. long term equity investment refers to the equity investment of the investor in controlling the invested entity, and the equity investment in its joint venture. This subject calculates foreign equity investment, and the reasons for its reduction are equity transfer, liquidation of investment enterprises, loss of equity and investment recovery.

In the equity investment calculated by this subject, there is a special effect of equity, that is, the share that investors obtain before the stock company is allowed to go public. After a certain period of investment, the share of the stock is non tradable shares without circulation rights, which is called the restricted stock because of the limitation of the circulation period and the ratio of circulation. After the transfer of restricted shares, the long-term equity investment will also be reduced.

Therefore, the reduction in the final amount of the two subjects may involve the transfer of financial products, and the company has paid a business tax of 0 yuan, so there may be a problem of paying less business tax.

3. according to the accounting standards for Enterprises No. third - Investment real estate "Investment real estate" refers to the real estate that is held for rent or capital appreciation or both, including the land use right that has been leased, the land use right that has been held and ready for increment, and the building that has been rented.

The amount of investment real estate in the company has increased considerably, and there may be rental housing and other economic businesses. The company has not recorded the property tax and business tax according to the rent, so there may be a problem of paying less property tax and business tax. In view of the above doubts identified by the appraisal, the interviews with the financial personnel of the enterprises confirmed the assessment personnel's judgement. After the tax assessment was conducted by the assessors, the enterprise immediately checked and corrected the business tax and the additional tax payable on the transfer of the stock (including restricted stock), and the property tax and business tax and additional tax payable on the rental housing.

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