The method of charge to an account of evade taxation of these 9 kinds of evade taxes must not be used!
Revenue is severe check!
1, with " receive Zhang fund beforehand " means sells goods, product (commodity) when giving out, do not turn on time record sales revenue, hang Zhang for a long time, cause input tax to be more than output tax.
In be operated actually, right way is an enterprise to order form the money that receives beforehand, borrow write down " bank deposit " wait for course, borrow remember this course; When the sale comes true, press the income of implementation, borrow remember this course, borrow write down " advocate business Wu income " course. Those who involve output tax of value added tax, still should undertake corresponding processing. Accept Zhang money case beforehand not much, also can mark the money that receives beforehand directly " receivable Zhang money " course.
2, raw material is made over, grind Zhang (had been illogical in business of product purchase and sale between the enterprise monetary fund flow makes through the agreement however respective receivable, deal with Zhang money to offset each other) do not write down " other business income " , perhaps grind directly " handle Zhang money " , not plan carry " output tax " .
3, the income outside valence does not record sales revenue, not plan raise output tax. Be like: Collection bear pay penalty due to breach of contract, after major company receives penalty due to breach of contract, increase bank deposit to rush reduce financial cost.
" value added tax of People's Republic of China is temporary byelaw carries out detailed rules " in the content of the charge outside setting price in detail. Always the charge outside valence, no matter how is the accounting system of taxpayer calculated, all should merge into sale is calculated should ratal.
4, the sale that return profit. The sale that return profit is manufacturer is occupational market, manage this factory product to be compensated under the interest of market price case to the businessman, its form basically has two kinds, it is the businessman sells the product with a certain quantity of manufacturer to pay payment for goods on time, manufacturer is returned by certain proportion return ready money, 2 it is to return return objective, product, or fittings. After the businessman receives these cash, in kind, cash not enter an item in an account also not the income outside evaluate, more do not make " input tax turns piece " , outside forming Zhang, manage.
5, inspect do not record income with the sale. The enterprise uses the long-term investment such as raw material, manufactured goods, product (commodity) give sb a present or make sample undertake is on sale, do not inspect record income with the sale, do not write down raise output tax.
6, in build a project to get with raw material, do not make input tax turn piece. According to accounting standard, in build a project to get answer with raw material according to cost plan into in build a project, at the same time input tax turns piece plan into in build a project.
Confuse sth with sth else of company assets, stockholder capital. In practice, existing the phenomenon of many stockholder capital and company assets confuse sth with sth else, for example partner individual account uses as the firm closes pay, company account and partner account each other intersect to wait easily. When occurrence belongings confuse sth with sth else, the belongings of the company is hidden likely or be transferred or by partner individual pocket.
7, liquid assets loss. Write down the defray outside doing business directly, involve part of value added tax not to make input tax turn piece.
8, the enterprise is declared to the tax authority deduct capital loss, need pay taxes of year of enterprise income tax of fill in a form and submit it to the leadership to declare a watch only " deduct before capital loss duty reach pay taxes to adjust list " , sign up for no longer send capital loss relevant material, relevant data by enterprise keep for future reference.
Basis " total bureau of national tax Wu changes the asset in making to evaluate the input tax of liquid assets loss that reduces value happening to reach the give an official that arrests a problem about the enterprise " (country 2002 〕 of tax case 〔 1103) regulation: "... because asset is evaluated,produce liquid assets loss to the enterprise, if liquid assets is not missing or attaint, just change as a result of market happening, the price is reduced, magnitude of value decreases, do not belong to " value added tax of People's Republic of China is temporary byelaw carries out detailed rules " in formulary blame is normal loss, do not make input tax turn provenance manages. " be not normal loss among them is to because manage not to be pooh-poohed to cause the loss that is deteriorated by pilfer, missing, mildew and rot,point to. " be not normal loss among them is to because manage not to be pooh-poohed to cause the loss that is deteriorated by pilfer, missing, mildew and rot,point to..
9, the fixed assets of investory profit does not make increase and decrease handle. Basis " company treasurer system " (money is met 2000 〕 of 〔 25) regulation, the fixed assets of investory profit, plan enter current the income outside doing business.
