Speak of company of new and high technology, that but " Shui Zhijiao child " !
Enterprise income tax is decreased by 15% collect, fixed number of year of deficit carry forward is lengthened to 10 years, cost of research and development is added plan deduct, there still is finance allowance on the place hundred thousands of about a hundred 10 thousand. . . In this " spring breeze " below consideration, amount of countrywide tall look forward to is achieved 181 thousand!
Below temptation of interest of a huge sum, make a reckless move of a lot of companies, go up in material, the practise fraud on financial data. Especially orgnaization of a lot of intermediary and audit orgnaization, to earn acting intermediary to expend quickly, incite hold a knife to be an enterprise even " pack " declare a state company of new and high technology. 2019, "Bogus tall look forward to " , " false tall look forward to " the likelihood bothered ~ a bit
Cognizance around of 2019 tall look forward to will father check, unqualified pick a cap
On March 7, bureau of letter of division of division of Guangzhou city white cloud releases an announcement to emphasize: Will strengthen new and high to already was being maintained technology enterprise and plan to maintain this year (include to maintain tall look forward to afresh) government works. The detail is as follows:
1, the company that tall to was being declared 2019 look forward to holds carries out spot examination
Will entrust professional orgnaization, accreditation expert group declares the company that tall look forward to holds to begin the spot to check to 2019 year. The key that the spot checks was in the past 3 years the company that the specified number of allowance of company of new and high technology that pay taxes amount should give under various government spends, actual production is managed or place of research and development is not in the enterprise of my area and the enterprise that 3 years pay taxes declared a watch to did not reflect research and development to expend in the past.
2, tall to already was being maintained look forward to also should selective examination mainly, unqualified pick a cap
The key selectives examination 2017 year pass cognizance tall look forward to, selective examination 10% what industry measure does not hold sum total under this year. The enterprise that selectives examination to be measured by disparate industry, different type, different system is draw-out, the key is draw-out and the following 4 kinds of enterprises: (1) in annals of statistic of torch of tall look forward to, investment of research and development takes the company than maintaining a demand under tall look forward to; (2) in annals of statistic of torch of tall look forward to, year advocate battalion income falls prep above the enterprise of 10% ; (3) go 3 years pay taxes amount under various the company that the specified number of allowance of company of new and high technology that should give spends; (4) had produced significant environmental protection, quality 3 years in the past the accident such as safety and include be not the enterprise inside normal management directory. Join the company that company of new and high technology asks to notting agree with via checking, will set related the basis, apply for branch of ranking science and technology to cancel qualification of enterprise tall look forward to.
Spot examination can not be Guangzhou original creation, be in early 2018, industry of hi-tech of torch of ministry of national science and technology developed a center to selective examination to enjoy 100 businesses of privilege of revenue of company of new and high technology, unexpectedly 80 do not accord with a condition, occupy than be as high as 80% . Subsequently and those who come is partial province to tall look forward to executive spot is checked, before was being broken, weigh only " written examine and verify " , do not look " the company is real " convention. Be notted agree with to added up to standard of tall look forward to to enjoy the business of taxation privilege however by fish, a huge sum " pay tax evaded + fine for delaying payment " mark of it may be said matchs! Still are not believed, still lift a chestnut to everybody ~
Lessons drawn from others' mistakes: Pick a cap " tall look forward to " ,
9 months fill capture imposition twenty-two million two hundred and eighty-four thousand nine hundred yuan
Not come singly but in pairs, another appears on the market the company believes share to need filling capture completely the amount of tax to be paid of ~9 month gain made an appointment with 12.3 million yuan in January, occupy current vest in appears on the market the net profit scale of company shareholder is about 10.93% , same meeting is right the outstanding achievement of 2018 year of company produces certain effect. "10 percent differred between statutory tax rate and favourable tax rate, to a few appear on the market the impact is quite big the company.
Tall look forward to is severe check! Severe what to check?
2019, tall look forward to is severe examine these 6 aspects!
Tall look forward to checks main component to be the examination after before maintaining, be checked and be being maintained! The point of the examination basically is these 6 respects:
1, before maintaining " the spot is checked " point
(1) treat new and high income. According to relevant provision, product of new and high technology (service) income is to show the enterprise carries research and development and activity of relevant technology innovation, taking product (service) income and technical the summation of income. The technology that acquires afore-mentioned income to develop core to support action to the enterprise should be belonged to " technical domain " formulary limits. If the enterprise is in management process, to producing product or service core technology oneself hard evidence and specification, be enlightened did not make fun of too basically!
(2) the relation that straightens new and high income and intellectual property. Although " company of new and high technology maintains administrative measure " formulary enterprise carries own research and development, suffer let, suffer give, buy the intellectual property that waits for means to obtain calculable inside, but what in evaluating a course actually, basically consider is " own research and development " , to " suffer let " " suffer give " intellectual property spends a proof to be able to do a key to check at the contribution of company income.
So, just buy other patent certificate simply and change without actual positive result, both sides also cooperates without achievement of real research and development " make over " , meeting out of court, especially the blame software company of copyright of assault application software.
(3) the rationality of charge of research and development. Although the enterprise is referred the charge of research and development that the data had included intermediary orgnaization to issue is special audit report, but when the spot is checked, also can see the Zhang of detail of charge of research and development of the enterprise. If the enterprise does not have a setting at all in accountant course " defray of research and development " , " overhead expenses -- charge of research and development " wait for course, the charge of research and development that cannot prove the newspaper sends is charge of research and development really. Charge of research and development does not amount to mark, apply for new and high and inevitable meeting to be overruled.
2, after maintaining " duty Wu check " point
(1) " photograph of be expected to rise " , without the company name that science and technology feels, this kind of enterprise is in an unfavorable situation for certain, great majority of this part enterprise is management fixed number of year long already, industry tradition, give priority to with enterprise of former improvement trade, their scope of operations asks with domain of new and high technology degree of conformity is very low, just often brush an edge just, so once smoke in the spot makes an on-the-spot investigation, true high-tech element is couldn't get highlight, very easy by " kill " drop.
(2) view data, this share data is given priority to with tax bureau check, company of new and high technology 60% advocate proof of battalion product income, by " company of new and high technology maintains administrative measure " regulation, income of product of company of new and high technology is to show the enterprise carries research and development and activity of relevant technology innovation, acquire a product (service) income and technical the summation of income.
The technology that acquires afore-mentioned income to develop core to support action to the enterprise should be belonged to " company of new and high technology 8 big fields " formulary limits, this one if strictly speaking, the high-tech product that the enterprise is acting other only cannot calculate inside, the industry technology that pursues what is more,the rather that is relatively mature, not additional originality research and development, income of product of company of this kind of new and high technology proves very hard hold water, by the probability that overrules in the photograph very big also.
(3) see cost, selective examination when the real research and development of the enterprise expends defray, whether the major of personnel of company finance affairs is spent and the course of charge of research and development that establishs a standard or Zhang of table of fee of research and development appear particularly important, explain the rationality of expense of each research and development very hard otherwise, especially scale of fee of research and development lies the enterprise that amounts to graticule left and right sides, once be kicked,drop the charge of a certain number of projects, meet on amount do not amount to mark because of charge of research and development and be denied.
"Should come can come sooner or later " , this is extend ancient fixed argument. "Light light Song Song " become company of new and high technology, "Carefree " the day that enjoys new and high privilege was gone forever.
Did not become new and high, if oneself condition is malcontent sufficient, also need not adopt fluky mentality, look for intermediary to help go " bet " ; Had become new and high, if in those days the condition is not contented, also do not take a risk to enjoy privilege as far as possible. After all, gave an issue, can fill without the person for you of cavity!
True holiday not, false true not!
