The enterprise will be inside a year or exceed the liability that repays inside a a year business cycle, call flow to be in debt. For instance short-term loan, handle bill, handle Zhang money, receive Zhang fund beforehand, deal with salary, should hand in taxes, should hand in profit, other due, raise cost beforehand and inspect the worker welfare funds that is in debt with flow to wait for content. Flow is in debt is the main essential factor in company production management activity, appear via regular meeting in solid Wu however false Zhang Wu, how to identify these false Zhang? How should be handled again? We look together!
One, the common cheat gimmick in short-term loan
The deadline that short-term loan points to enterprise borrow is in all sorts of a year of the following loan, include a company the money from bank or borrow of other finance orgnaization.
1. empty plan charge, adjust profit
According to the regulation of financial accounting system, short-term loan interest uses the means that carries beforehand, every lunar plan enters financial cost. Some enterprises to adjust in those days increase and decrease, use empty to raise bank loan interest, during passing, expense account turns in those days increase and decrease.
Be like: Some enterprise December borrow brushstroke by a definite date the bank loan of 8 months, accrual amount is 80 thousand yuan, stipulate when loan expires along with capital remands together. According to the regulation, accrual should use the method that promotes beforehand, every lunar plan enters financial cost account 10 thousand yuan, but this enterprise to be in year end pays income tax less, use the fraud method that raising short-term loan interest beforehand more in those days, at year end general 80 thousand yuan of interest are total plan enter in those days increase and decrease, make become little implementation of annual interest embellish 70 thousand yuan, leakage pays income tax twenty-three thousand one hundred yuan.
2. will be short-term loan (especially the short-term loan of exhibition period) record, report is long-term loan, cause short-term loan information lack fidelity.
3. passes consecutive exhibition period to be the capital flexible that should solve by long-term loan short-term loan, if pass form of consecutive exhibition period to use gotten circulating fund borrow or lend money at buying to build fixed assets, pay short-term loan information lack fidelity.
2, the common cheat gimmick in handling Zhang money
1. deals with Zhang money to hang Zhang for a long time
Main show is in an enterprise a certain number of " handle Zhang money " detail money is long-term and outstanding and hang Zhang, some attributes contract dispute or insolvent, the circumstance that some belongs to sales unit die out and have no way pays, bring about empty so easily to list liability. For example when audit staff is having audit to some press, what there are tens of home units to hang Zhang to already evened more 5 years in discovering its deal with Zhang detail Zhang is long, via audit case card, these units already cancelled mostly or cancel, amalgamative perhaps reorganization, this unit is early should these cannot of liquidate deal with Zhang money to turn it is the income outside doing business, but its are labelled all the time however indebted, the result is empty row debt surely.
2. empty row handles Zhang money, adjust cost cost
The some enterprises implementation for adjusting control profit amount, use empty to list the way that handles Zhang money, empty increases production cost, reduce profit number accordingly.
For example, some enterprise for little capture enterprise income tax, december, repair with the workshop for the name, fictitious the unit that provides a service, the false service charge that weaves oneself 80 thousand yuan, as deal with Zhang money to undertake Zhang Wu is handled, namely " borrow: Production charge- - repair cost, borrow: Handle Zhang money- - × × " make the product cost empty December is added thereby. This months of product sells in case entirely, increase sale cost with respect to meeting empty 80 thousand yuan, the result can make this period profit empty decreases 80 thousand yuan, enterprise income tax of corresponding tax evasion is in the ground 8 × 33%=2.64 10 thousand yuan.
3. is used handle Zhang money, hide income
Some enterprises to conceal a few illegal income or abnormal income, steal the purpose of money of dodge a tax in order to achieve, can be in get ready money (or bank deposit) when, hang at the same time " handle Zhang money " .
For example, audit staff is examining a process to some enterprise in, discover a piece of proof to be: "Borrow: Raw material, borrow: Handle Zhang money " , detailed account of a stock is added after, one Zhang Jin Zhang is odd, via interrogate cashier personnel, just know to be enterprise brushstroke illegal income. To hide this income, personnel of finance affairs of incite sb to do sth of this industry leader is hanged on C/A.
4. increases intentionally handle Zhang money
When if some enterprise purchases personnel,purchasing something, make out an invoice of meeting demand the other side many purchase, set take company ready money.
For example buyer of some day of chemical plant piece when × is purchasing raw material, demand the other side opens 50 thousand yuan invoice amount, and actual contract price is 42 thousand yuan, make out an invoice of the other side of buyer in collusion with member cover 1000 yuan of 8 cash an illicit fraction, make company worth gets loss.
5. is used handle Zhang money, embezzle cash rebate
Show some enterprises are below the condition that pays payment for goods to accord with cash rebate, pay by amount, cover from the other side next take cash illicit cent or keep " small exchequer " . Press a regulation, make do pay inside paragraph period those who enjoy cash rebate handle Zhang money, borrow by total prices first write down " material is purchased " , borrow write down " handle Zhang money " , in pay period inside when paying, deduct to enjoying some cash rebates to should give, and pay with the amount after the discount. But when some companies pay, do not grant to deduct to enjoyed cash rebate, take cash rebate through be being covered with lower part type, namely: "Borrow: Handle Zhang money- - × × unit (total prices) , borrow: Bank deposit " , take from sales unit again later take discount part.
6. is deferred intentionally pay, partnership illicit assigns penalty
Personnel of finance affairs of the other side of in collusion with of personnel of some companies finance affairs, defer intentionally pay, cause an enterprise to pay fine, wait for when paying fine, bilateral illicit assigns this penalty, make company worth gets loss and fat the individual's pocket.
7. is concealed return money
After the enterprise buys goods to the unit that offer money, obtained blue word bill, but because of reason goods go back, obtained rubric to send freight bill, and cogged personnel uses La Zi bill plan is entered handle Zhang money, and conceal rubric bill, next look for an opportunity turns piece, corruption " handle Zhang money " . If audit staff is opposite,some all factory discovers in audit process, brushstroke of this all factory handles Zhang money very doubtful, via case card, discover this buys money the other side to return money already, and deal with Zhang money to be conspired to cover an illicit to divide by a few financial personnel however.
8. unreasonable impact, jobbery
Some enterprises to a few illegal expenditure, or the fee that already exceeded a level or sets, factitious impact " handle Zhang money " have buffer.
If audit staff is in,discover, this enterprise ever purchased 3 " new continent " autocycle, the Zhang Wu processing of personnel of company finance affairs is: "Borrow: Fixed assets, borrow: Handle Zhang money " , but audit staff is when check company fixed assets, did not discover these 3 autocycle however. Classics insider discloses after, just know 3 industry leader to use public money to buy autocycle to send the children that takes an examination of an university to serve as award.
9. touchs a top to handle Zhang money with commodity, hide income
The enterprise touchs a debt with commodity, do not sell business accounting through commodity, conceal merchandise sales revenue, tax evasion value added tax. If the enterprise touchs a debt with commodity when, make normally: "Borrow: Handle Zhang money, borrow: Inventory goods " accountant cent collection, do not make a sale intentionally, do not record value added tax (sell a duty) .
Be like: Factory of some chemical fibber touchs a top to handle Zhang money with its product 35100 yuan, this factory makes following Zhang Wu processing: "Borrow: Handle Zhang money- - × × 35100, borrow: Inventory goods- - × × 35100 " , the result conceals sales revenue 30000 yuan, spend a value added tax 5100 yuan, empty reduces profit.
3, the common cheat gimmick in receiving Zhang fund beforehand
1. is used receive Zhang fund beforehand, empty increases merchandise sales revenue
Some enterprises are used receive Zhang money to adjust beforehand merchandise sales revenue, make the sales revenue that has not achieve income handle ahead of schedule, empty increases merchandise sales revenue, adjust profit; These enterprises are balance profit, merchandise sales revenue is made with respect to empty when giving out commodity, empty is added current profit, develop processing of former Zhang Wu again during next accountant.
If commodity sale uses some enterprise to receive Zhang money form beforehand, receive payment for goods to make: "Borrow: Bank deposit, borrow: Receive Zhang fund beforehand " accountant cent collection, wait for income affirms when giving out commodity, will receive Zhang money to turn into product sales revenue beforehand, make: "Borrow: Receive Zhang fund beforehand, borrow: Product sales revenue, borrow: Should hand in taxes- - should pay value added tax (output tax) " Zhang Wu processing. This enterprise predicted that he cannot achieve target gain in December 1999, then at general of the end of the year a few receive Zhang money to turn beforehand for sales revenue, raise the goal of profit in order to achieve. Audit staff discovers in audit process, these a few sales revenue do not have this enterprise at the same time carry forward product sells cost, pure belong to adjust artificially increase and decrease.
2. is used receive Zhang fund beforehand, escape secretly income, taxes
Some enterprises will receive Zhang money hang Zhang for a long time beforehand, do not make sale processing. Presswork like some factory, when receiving a client to hand in payment for goods, make " borrow: Bank deposit, borrow: Receive Zhang fund beforehand " , when waiting for a client to take away presswork, this factory continues to will receive Zhang money to hang Zhang beforehand, do not turn income, also not carry forward cost, escape in order to achieve secretly the purpose of income and taxes.
4, the common cheat gimmick in raising cost beforehand
1. empty row raises cost beforehand
Some enterprises decrease to achieve this period profit, meet the goal of income tax less, use empty to list the means bearer that raises cost beforehand to be ground adjustment profit. If audit staff discovers in audit process, some enterprise heavy repair is executed carry expenditure system beforehand, press convention, charge should be carried early sufficient, but this enterprise is listed all the time in raising cost beforehand however raise this, hind classics inquiry, the policy of privilege of a few taxation that just is informed this enterprise to enjoy a country to continue, and want consummate " be filled with a holiday to have a deficit really " false appearance.
2. carries charge to hang Zhang for a long time beforehand
Some enterprises end to already was being carried beforehand when carrying charge to pay beforehand, do not turn annul, when paying afresh plan enter cost cost account, increase in order to achieve current the purpose of charge.
Be like some automobile factory, when raising heavy repair cost beforehand, make: "Borrow: Production charge, borrow: Raise cost beforehand " Zhang Wu processing, wait for when happening actually, make again: "Borrow: Production charge, borrow: Bank deposit " Zhang Wu processing, not strong annul already carried sufficient raise cost amount beforehand, such result makes company theory increased production cost, empty increased manufacturing cost.
3. does not raise the cost that should raise beforehand beforehand
Some enterprises because this period expense is bigger, predict profit to do not affect period end, use " compress " the method of charge, undertake to answering by the regulation the cost that raises beforehand is not carried beforehand, in order to reduce exorbitant cost cost, empty is added or empty is protected current profit.
5, the common cheat gimmick in dealing with salary
1. uses salary fee, adjust product cost
Enterprise to adjust product cost is mixed when annual interest embellish, the person is ground much line or little train to answer plan the salary expenses that enters product cost, achieve thereby adjust the purpose of profit.
For example, when audit staff is examining some enterprise to deal with salary, discover this year salary the year on charge comparing has relatively substantially growth. Be informed via be being examined further, in build project salary expenses 600 thousand yuan plan into manufacturing cost. From this and increased product cost, as the sale of the product, inevitable meeting is brought about in those days profit decreases.
2. falsely claim as one's own is embezzled
The accounting personnel of some enterprises uses accounting department interior management is diseased, empty lists worker full name, perhaps make primitive proof and evidence of charge to an account conflicting, undertake embezzling.
If audit staff is in,discover, the lot order of a lot of people in salary watch appears out the hand of one person, personnel of classics interrogate cashier is informed, its use this unit interior to manage a disorder, empty listed worker list, occurrence gold is gotten to already had according to be after forging sign one's name.
3. pays interest, plan into " deal with salary " course
Defray plan enters the interest that some companies pay a worker to buy this unit bond deal with salary, repeat a row to pay fee, empty is decreased current profit. According to the regulation, the enterprise issues the interest that bond should pay, should pass every year plan the kind that carry will deal with bond accrual plan enters financial cost, when paying interest, should rush decrease deal with bond. In plan when raising interest, make borrow write down " financial cost- - interest expenses " , borrow write down " deal with bond- - should plan accrual " Zhang Wu processing. But some enterprises to hide profit, be in on one hand plan financial charge includes when raising bond interest, it is on the other hand when the bond interest that pays this company worker to buy, through " deal with salary " the charge that weigh a file, make had paid the worker's interest, in " deal with bond " credit side hangs Zhang.
If A enterprise issues 5 years period debenture 1 million yuan, interest rate is 8% , our company worker buys 500 thousand yuan, in those days the enterprise raises interest in all 80 thousand yuan, include financial charge. The enterprise when interest of the unit outside paying first second year in Feburary makes: "Borrow: Deal with bond 40 thousand yuan, borrow: Cash 40 thousand yuan " ; the bond interest that deals with this unit worker 40 thousand yuan merge into make together when monthly wages " borrow: Deal with salary, borrow: Cash " Zhang Wu processing, next impact running expenses and overhead expenses, reduce profit 40 thousand yuan.
6, the common cheat gimmick in dealing with welfare funds
Some enterprises because number of expenditure of worker welfare funds is larger, to carry worker welfare funds more, factitious ground increases total wages, fixed scale is pressed on the foundation here (14% ) plan carry, criterion accordingly meeting increases number of worker welfare funds artificially.
For example, some enterprise " deal with welfare funds " account appears year after year rubric, the should compare extraction amount of defray is large, be in overspent condition all the time, hind via the financial adviser that hires especially " give directions " , this enterprise is adopted enlarge total wages artificially this base, in extraction scale changeless circumstance falls, increase should the draws number method of welfare funds, very fast rubric disappeared. From this and cause empty to increase cost cost, empty reduces the disloyal result of profit.
7, the common cheat gimmick in other due
The basis concerns a provision, the packing cash pledge of enterprise collection is in " other due " the business accounting in account. When receiving, make: "Borrow: Bank deposit, borrow: Other due " ; Wait for when remanding, the enterprise makes again " borrow: Other due, borrow: Bank deposit " or when exceed the time limit was not returned, can turn for income. But have some of enterprise general " other due " hang Zhang for a long time, do not turn into income processing, escape secretly income, steal money of dodge a tax. When selling food like some food company, collection gunny-bag cash pledge, wait for deposit is returned when remanding, did not retreat to exceed the time limit, turn into income. But this enterprise however not carry forward is other due, make its hang Zhang for a long time, create income disloyal, indebted and disloyal consequence.
8, the cheat technique that should make taxes middling see
Should hand in taxes business to include plan hand in all sorts of answering taxes and other should make a money.
9, the cheat technique that should make profit middling see
Concern a provision according to the country, before the enterprise was not offsetting loss, did not collect profit fair accumulate and profit must not distribute before collective benefit fund. Some enterprises are inobservant however regulation, filling profit distributes namely before having a deficit, or distributive profit is more than can offer distributive gain. Such result can cause Zhang fact to not agree with, break the law violate the consequence of compasses.
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