_Tax Risk 1: Unfamiliar with the tax exemption policy, missed opportunities to enjoy tax incentives
The Ministry of Industry and Information Technology, Small and Medium Enterprises Development and Promotion Center released the first "National Enterprise Burden Survey and Evaluation Report", which showed that 74% of the surveyed enterprises reflected a heavy tax burden, and that the tax incentives are fully implemented by 35.64% of the enterprises that are not clear about the relevant enterprise benefit policies. The number of enterprises that are not clear about the relevant enterprise-friendly policies is as high as about 50%. The survey data illustrates from one side that at present, taxpayers generally do not understand the tax policies and are not familiar with the specific regulations and requirements of the preferential policies. For taxpayers, whether there are tax incentives or not is one thing, whether they can enjoy the relevant tax incentives is another. Therefore, there is an urgent need to learn good tax incentives and understand the tax incentives. You can instantly query through the network means, or consult the competent tax authorities to communicate and confirm, or hire tax-related intermediaries to overall planning and thematic planning and other means, continuous collection, regular supplementation, adjustments to master China's current effective tax incentives, and keep abreast of the latest policy changes, to better implement and utilize the preferential policies.
_Tax Risk 2: Improper implementation of actual operation and abuse of tax incentives
One is to misunderstand and misinterpret the tax incentives. To strictly implement the policy, use a variety of ways, accurately grasp the basic situation of enterprises and tax exemption projects and verify whether they really meet the conditions for enjoying preferential policies. Such as detailed calculation of the business turnover of the enterprise, to find out whether it really reaches the starting point. Secondly, the implementation of tax incentives is biased, out of shape and discounted. Improve the understanding of the importance of implementing tax incentives, enhance the conscientiousness and initiative to ensure that the tax incentives in the implementation of the policy does not deviate from, go out of the way, no discount. Third, the abuse of tax incentives. Taxpayers need to know the tax incentives applicable to them, effectively regulate and improve the application of tax incentives and the level of accounting for tax exemptions and reductions, and prevent and reduce the occurrence of abuse of tax incentives and other unfair competition. For taxpayers enjoying tax incentives, we will continue to broaden our business ideas and solve problems arising in the implementation of preferential policies in a timely manner. Through the implementation of relevant tax incentives, taxpayers should enjoy the tax benefits to be realized.
_Tax Risk 3: Approval of tax exemptions and reductions without approval and confirmation
The approval of tax exemptions and reductions refers to the tax exemptions and reductions that should be approved by the tax authorities as stipulated in the laws and regulations; taxpayers enjoying approval of tax exemptions and reductions should submit the approved materials, make an application for approval and confirmation by the tax authorities with the authority to approve the tax exemption and reductions as stipulated in the present Measures. If a taxpayer applies for tax exemption or reduction in the approved category, he shall submit a written application to the tax authorities within the period of tax exemption or reduction stipulated in the policy and submit the corresponding materials according to the requirements. If a taxpayer fails to apply according to the regulations or applies but is not approved and confirmed by the tax authorities with approval authority, the taxpayer shall not be entitled to tax exemption or reduction. If a taxpayer applies for tax exemption or reduction in the approved category, the taxpayer shall submit a written application to the tax authorities within the period of tax exemption or reduction stipulated in the policy and submit the corresponding materials as required, and the taxpayer shall bear the responsibility for the authenticity and legitimacy of the submitted materials. If the application for tax reduction or exemption meets the legal conditions and standards, the tax authorities shall make a written decision on granting tax reduction or exemption within the prescribed period. If the tax reduction or exemption is not granted in accordance with the law, the reasons shall be stated and the taxpayer shall be informed of his/her right to apply for administrative reconsideration and to file an administrative lawsuit in accordance with the law.
_Tax Risk 4: Filing tax exemptions and reductions, not in accordance with the provisions of the record
Filing tax exemptions and reductions refers to tax exemptions and reductions that do not require the approval of the tax authorities. Taxpayers enjoy the filing of tax exemptions and reductions, should have the appropriate qualifications for tax exemptions and reductions, and fulfill the required filing procedures. The implementation of filing-type tax exemptions and reductions can be carried out in accordance with the principles of reducing the burden of taxpayers and facilitating tax collection and management by requiring taxpayers to attach or send materials for filing to the tax return at the filing stage of enjoying tax exemptions and reductions for the first time, or by requiring the taxpayers to submit the filing information for filing within the other prescribed periods after the filing period. Taxpayers enjoying filed tax exemptions and reductions shall file tax returns in accordance with the regulations. Recently, a non-resident enterprise in Beijing was rejected by the competent tax authorities to enjoy the application for deferred tax benefits for special reorganization in accordance with the law because it did not fulfill the tax filing procedures in accordance with the law, and this enterprise paid back taxes and late fees*** amounting to RMB12 million on its income from equity transfer. The company's business purpose is reasonable, and at the same time meets the substantive conditions of the special reorganization tax incentives, but only did not fulfill the written filing procedures in advance in accordance with the provisions. However, the company did not fulfill the written filing procedure in accordance with the regulations. If the company did not file a written record in accordance with the regulations, it was not allowed to perform tax treatment according to the special reorganization business, and could not enjoy the corresponding tax incentives. The Beijing State Taxation Bureau finally concluded that the company did not meet the conditions for special tax treatment, and requested its competent tax authorities to do a good job in tax collection and management in accordance with the applicable policies and procedures for general tax treatment of equity transfer of non-resident enterprises. In the end, the company paid more than RMB 12 million in back taxes and late payment fees on its equity transfer income. All tax incentives formulated by the state, which are not explicitly for approval, are subject to record management. Before enjoying the tax incentives, the taxpayers should make the qualification filing or approval in accordance with the regulations. Except for those that do not need to be approved or filed, those who have not filed or approved according to the regulations shall not enjoy tax incentives.
_Tax Risk 5: Failure to meet the conditions for tax exemption and reduction, in accordance with the provisions of the Tax Administration Law
Taxpayers who do not meet the conditions for tax exemption and reduction in the actual operating conditions, or who use deceptive means to obtain tax exemption and reduction, or who fail to report changes in the conditions for enjoyment of tax exemption and reduction to the tax authorities in a timely manner, as well as those who fail to carry out the relevant procedures for self-exemptions and reductions of tax in accordance with the provisions of the Measures, shall be dealt with by the tax authorities in accordance with the provisions of the Tax The tax authorities shall deal with them in accordance with the relevant provisions of the Taxation Administration Law.
_Tax Risk 6: Changes in tax exemption conditions, re-examination of qualification for tax exemption
Taxpayers should report to the tax authorities in time when the conditions for enjoying tax exemption change and the tax authorities should re-examine the qualification for tax exemption of the taxpayers. Changes in the actual business conditions should be abandoned or terminated the qualification for tax concessions. If the conditions for taxpayers to enjoy preferential treatment change and they are no longer qualified for tax concessions, the tax authorities shall carry out ex post facto supervision and inspection of the actual operation of the enterprises in accordance with the principle of substance over form.
For example, Jinfu New Material has been enjoying the preferential policy of "two exemptions and three half-reduces" for enterprise income tax since the profit-making year, and the total amount of income tax preferences will reach 10.572 million yuan. The foreign shareholder of Jinfu New Material, Dibei Polymer, only holds 18.7078% of the company's shares, which does not fulfill the condition that foreign shareholding of foreign-invested enterprises must be above 25% to enjoy the preferential tax exemptions and reductions. At the same time, Jinfu New Material has become a foreign-invested enterprise and its operating period is less than 10 years. Therefore, the company is facing the risk of paying back the reduced tax.
_Tax Risk VII: Fulfillment of Tax Obligation Circumstances, Included in Tax Risk Management
The tax authorities shall, in conjunction with the tax risk management, include the fulfillment of tax obligation circumstances by taxpayers enjoying tax exemption and reduction into the risk management, and strengthen the supervision and inspection, which shall mainly include:
(1) Whether the taxpayers meet the eligibility conditions for tax exemption and reduction, and whether the taxpayers are cheating the tax exemption and reduction by concealing the relevant circumstances or Whether the taxpayer meets the eligibility conditions for tax exemption, and whether the taxpayer obtains tax exemption by concealing relevant information or providing false materials;
(b) whether the taxpayer is re-examined by the tax authorities according to the change in the conditions for enjoying the approved tax exemption and whether it applies for the tax exemption after re-examining the situation;
(c) whether the taxpayer has the behaviors of fabricating false tax calculation bases and fraudulently obtaining tax exemption and reductions;
(d) if the tax exemption and reduction have the stipulated uses, whether the taxpayer uses the exemption and reduction in accordance with the stipulated uses?
(v) if there is a specified period of tax exemption, whether the tax exemption will be terminated upon expiration;
(vi) whether there is any case in which the taxpayer should enjoy the tax exemption on his own without the approval of the tax authorities;
(vii) whether the tax exemption has been declared in a timely manner.
_Tax Risk 8: Failure to Provide Corroborating Materials, Recovering Preferential Tax Reductions and Exemptions
Taxpayers enjoying tax reductions and exemptions of the approval or filing type have the obligation to keep the materials in compliance with the conditions set forth in the policy for inspection. Taxpayers who cannot provide relevant supporting materials in the follow-up management of the tax authorities shall not continue to enjoy tax exemptions and reductions, and shall recover the tax exemptions and reductions they have already enjoyed and deal with them in accordance with the relevant provisions of the Law on the Administration of Taxation. The tax authorities shall carry out follow-up management in a timely manner after the taxpayer has filed for the first tax exemption or change of tax exemption or reduction, and review the accuracy of the application of tax exemption and reduction policies. If the policy is applied incorrectly, the taxpayer shall be informed to change the record, and if the taxpayer is not entitled to tax exemption or reduction, the taxpayer shall recover the tax exemption or reduction that has been enjoyed and deal with it in accordance with the relevant provisions of the Law on Taxation and Levy Administration. That is, due to taxpayers, withholding agents negligent failure to pay or underpayment of tax, the tax authorities within three years can be recovered tax, tax late payment; there are special circumstances, the recovery period can be extended to five years.
_Tax Risk 9: Approval and verification errors in the recovery of taxes, ultra-authority to reduce or exempt the tax levied
The responsibility of the tax authorities to approve or verify the error, resulting in the enterprise did not pay or underpayment of taxes, in accordance with the relevant provisions of the Law on the Administration of Taxation. That is, due to the responsibility of the tax authorities, resulting in taxpayers, withholding agents have not paid or underpayment of taxes caused by the leakage of tax, the tax authorities within three years can require taxpayers, withholding agents to pay back taxes, but shall not be charged late fees. Tax authorities overstepping their authority to reduce or waive taxes, in addition to revoking its unauthorized decisions in accordance with the provisions of the Tax Administration Law, to make up for the tax that should have been levied and not levied, and by the higher authorities to pursue the administrative responsibility of the personnel in charge and other personnel directly responsible; constitutes a crime, shall be held criminally liable.
_Tax Risk 10: Failure of professional and technical determination, canceling the preferential qualification of taxpayers
The tax authorities should carry out after-the-fact supervision and inspection of the actual operation of enterprises enjoying tax exemptions and reductions. During the inspection, it is found that the relevant professional and technical or economic forensic departments have made mistakes in the determination, they should coordinate and communicate with the relevant determination departments in a timely manner, draw corrections and then cancel the preferential qualifications of the relevant taxpayers in a timely manner, and supervise the pursuit of the legal responsibility of the responsible persons. If the relevant departments illegally provide certificates, resulting in non-payment or underpayment of taxes, they shall be dealt with in accordance with the relevant provisions of the Law on Tax Collection and Administration. Article 93 of the Implementing Rules of the Tax Collection and Management Law, Decree No. 362 of the State Council, stipulates that if a taxpayer or withholding agent is illegally provided with bank accounts, invoices, certificates, or other conveniences, which leads to the non-payment or underpayment of tax or the fraudulent obtaining of the state's export tax rebates, the tax authorities, in addition to confiscating the illegal income of the person concerned, may impose a fine of up to one time of the amount of the tax that has not been paid, underpaid, or fraudulently obtained.
_Tax Risk XI: Preferential projects are not separately accounted for, canceling the preferential tax treatment
Reduced income, refers to the reduction of tax exemptions and exemptions by project, the net income of eligible projects operated by the enterprise is exempted from or reduced by income tax, not the enterprise as a whole is exempted from or reduced by tax. Where a taxpayer is simultaneously engaged in projects to which different enterprise income tax treatments apply, its preferential projects should calculate income separately and reasonably apportion the enterprise's period expenses; where there is no separate calculation, it shall not be entitled to enterprise income tax concessions. For the preferential projects with reduced income, the tax law requires that the income must be separately accounted for and the period expenses must be reasonably apportioned.
Taxpayers engaging in both exempted and non-exempted projects should account for them separately and calculate the tax basis of the exempted projects as well as the amount of tax reduction or exemption independently. Those who cannot account for them separately are not entitled to tax exemptions or reductions. If the accounting is not clear, the tax authorities shall approve it according to a reasonable method.
The preferential items are not separately accounted for, and the preferential tax treatment is canceled. Some enterprises have a wide range of business scope, commonly have part-time business, mixed business, both tax preferential items and non-preferential items. According to the regulations, the preferential items are required to account for the sales or income separately and calculate the reduced VAT or income tax according to this sales or income, instead of calculating the tax of preferential items and non-preferential items together. Otherwise, the enterprise will have a greater tax risk. A software technology company includes embedded software in the hardware equipment it sells, and the company has always reduced VAT in accordance with the embedded software VAT policy when filing tax returns. However, according to the regulations, general VAT taxpayers with computer networks, computer hardware and machinery and equipment together with the sale of its self-developed production of embedded software, if you can separately account for the sales of embedded software and computer hardware, machinery and equipment, you can enjoy the preferential policies on VAT for software products. Where the sales cannot be separately accounted for, no tax refund. The tax authorities believe that the company did not separately account for tax-free sales, is not eligible to enjoy the preferential policies for software enterprises, and decided to recover its enjoyment of 376,239.56 yuan of tax rebates, and charge the relevant late payment fees according to regulations.
_Tax Risk XII: Not qualified for tax exemption, not eligible for tax exemption
If there is a qualification requirement for tax exemption, the taxpayer must first obtain the relevant qualification. Taxpayers enjoying tax exemptions and reductions in the filing category should have the appropriate qualifications for tax exemptions and reductions, and fulfill the required filing procedures. At present, taxpayers applying to enjoy tax incentives, many need to obtain the relevant qualifications. For example, to enjoy the preferential policies for high-tech enterprises, it is necessary to obtain the Certificate of High-tech Enterprise issued by the science and technology department; to enjoy the preferential policies for software products, it is necessary to obtain the Certificate of Registration of Software Products issued by the Economy and Informatization Commission or the Certificate of Registration of Computer Software Copyright issued by the copyright administration department; to enjoy the preferential policies for welfare enterprises, it is necessary to obtain the qualification recognized by the civil affairs department, and the qualification of non-profit organizations. To enjoy the preferential policy of welfare enterprises, it is necessary to obtain the qualification identified by the civil affairs department, and the qualification of non-profit organizations for tax exemption needs to be established or registered in accordance with relevant state laws and regulations, and so on. The qualification is one of the necessary conditions for enjoying this policy, and if the conditions of the preferential programs are not in line with each other, the qualification of tax preferences will be terminated. In 2012, Qingdao State Taxation Bureau found that an environmental protection technology company had filed for enjoying the preferential VAT on electricity and heat produced by garbage as fuel in accordance with the relevant regulations, but there was no certificate of comprehensive utilization of resources in the filing materials. In addition, the company has filed for enjoying the policy of VAT reduction and exemption for garbage disposal services before collection, but it has not obtained the relevant certificates issued by the environmental protection authorities. Based on the verification, Qingdao State Taxation Bureau canceled the company's qualification for VAT exemption and required it to pay back taxes in accordance with the law.
_Tax Risk XIII: Failure to Meet Restrictive Conditions and Failure to Enjoy Tax Preferences
Not to be overlooked is that in the process of enjoying tax preferences, due to the restrictive prerequisites for tax reduction and exemptions, various forms of irregularities may exist, which leads to the existence of a certain amount of hidden tax risks for enterprises, which directly impacts the implementation of their own tax rights and interests, and even triggers the realistic tax risks. Enjoy tax exemptions and reductions need to meet the restrictive conditions, such as tax preferences environmental violations and restrictions, enterprises engaged in energy conservation and environmental protection can enjoy certain tax concessions. However, environmental factors need to be considered.
High-tech enterprises with environmental and other violations of the law, illegal behavior, should be canceled, can not enjoy tax concessions; software and integrated circuit enterprises with environmental and other violations of the law, illegal behavior, punished by the relevant departments, should be canceled to enjoy the qualification of the tax concessions, and make up for the reduced enterprise income tax; comprehensive utilization of resources enterprises, taxpayers who do not meet the corresponding pollutant emission standards, since the The taxpayers who fail to meet the corresponding pollutant emission standards shall be disqualified from enjoying the VAT refund and tax exemption policies for the products and services of the comprehensive utilization of resources from the date of occurrence of the illegal emission behaviors, and shall not be allowed to apply for the policies again within three years. Taxpayers who have applied for and processed tax rebates and exemptions since the date of occurrence of illegal emission behavior shall be recovered.
_Tax Risk 14: Application of Multiple Tax Preferential Policies, the Same Taxable Items Cannot be Stacked for Enjoyment
The type of preferential policies determines whether the enterprise can be stacked for enjoyment. When applying multiple tax incentives, it is necessary to conduct a comparative analysis and make a choice through a comprehensive balance to fully enjoy the tax incentives. When choosing the most favorable tax policies applicable to oneself, it is necessary to pay attention to some tax incentives can not be repeated to prevent the risk of misuse of tax policies to repeat the enjoyment of tax incentives.
Two or more tax incentives for the same tax type, if applied to the same taxable item of the taxpayer at the same time, except as otherwise provided by laws and regulations, the taxpayer can only choose to apply one of the tax incentives, and two or more tax incentives can not be cumulatively implemented. When the preferential policies are intersecting, the following thirteen cases can not enjoy the tax preferences on top of each other: the transitional preferences for enterprise income tax and the preferences stipulated in the Enterprise Income Tax Law and its Implementing Regulations, the low tax rate and "two exemptions and three halves" preferences for high and new-technology enterprises, the tax relief for post-disaster restoration and reconstruction of Zhouqu and the post-disaster reconstruction of Wenchuan, the tax benefits for laid-off workers, the tax benefits for promoting the employment of disabled persons, and the tax benefits for promoting the employment of disabled persons. Tax incentives, tax incentives for promoting employment of persons with disabilities and turnover tax incentives, income tax incentives for software enterprises and integrated circuit enterprises and other incentives for enterprise income tax, halving of tax incentives can not be stacked to enjoy preferential tax rates, small and micro-enterprises can not be stacked to enjoy the 20% reduction in tax rate for high-tech enterprises can not be stacked to enjoy the 15% reduction in tax rate for small and micro-enterprises, fixed assets can not be stacked to enjoy the policy of accelerated depreciation if it is eligible for the policy of accelerated depreciation at the same time, and the preferential policy for software enterprises and other preferential policies in the same way there is a crossover can not be stacked to enjoy, Qianhai enterprise income tax rate of 15% tax rate and other low tax rate preferential stacking can not be enjoyed at the same time, agriculture and small and medium-sized enterprise loan loss reserve deduction can not be and general loan loss reserve policy stacked to enjoy, the employment tax incentives can not be stacked to enjoy.
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