In early July, the new electronic tax bureau went online. Accountants logged into the tax bureau with uneasy feelings to file taxes, only to find that tax filing not only required swearing an oath, but also frequently triggered various risk alerts! So difficult!
So when receiving relevant risk or comparison prompts, what do we need to do? Let's take a look!
1.Tax filing comparison issues for small-scale taxpayers
After the new nationwide unified electronic tax bureau went online, many friends reported that small-scale taxpayers encountered comparison issues during filing.That is, the tax reduction and exemption detail table comparison is abnormal and fails!
The screenshot below was sent by a friend, showing the comparison failure prompt received by the electronic tax bureau during filing:
Using this enterprise's situation as an example, let's discuss the reasons for comparison failure and how to handle them!
First, we take the enterpriseSales amount information, invoicing status, reduction and exemption statusand other data.
Total sales are 100,000, not exceeding the quarterly limit of 300,000, so the small-scale taxpayer VAT exemption policy can be enjoyed.
But the issuedThe special VAT invoice portion needs to be taxed according to the tax amount on the invoice, this part is not exempt.
Next is filling out the form.
Cannot enjoy the preference's special VAT invoices are filled inTaxation column, that is, column 1, enjoyTax-free's ordinary invoices are filled inSmall and micro enterprise reduction and exemptionColumn.
Special VAT invoices are taxed but can enjoy the 3% reduced to 1% preferential treatment, so the 2% portion of sales revenue still needs to be filled in the reduction column to enjoy the reduction.
Small and micro enterprise reduction and exemption automatically generates the tax reduction and exemption into the corresponding columns:
So the final result comes out: tax payable 4.92.
Because we enjoyed the tax reduction, we also need to fill out a tax reduction and exemption details form.
The final filing form looks like this:
Logically, there is no problem at all.
However, when submitting the filing, the tax reduction and exemption details table still cannot pass verification.
The system prompts that the current-period amount in the tax reduction and exemption details table is less than 2% of the tax-exclusive amount invoiced.
2% of the tax-exclusive amount of the invoice equals 2018.54
What we filled in is9.84
In similar situations, many people received this kind of notice this month!
The portion of small and micro reductions itself does not require filling in the reduction amount; now the filing system automatically compares against the tax-exclusive sales amount of the invoicing, so naturally the comparison does not pass.
There are many others who have had similar experiences. This should be a common issue generally existing in this month's tax filing.
How to solve this problem? Actually, you just ignore the comparison information and continue filing.
This should be caused by the comparison settings of the filing system.
If youIf you confirm the entries are correct, ignore and continue filingand then, after filing, the tax disk will not be locked, and disk clearing can proceed normally!
If you cannot submit online yourself and it always prompts you to modify, first check again whether you filled it in correctly. If you confirm it is correct and cannot modify it, then go to the service hall to handle the filing.
2.Stamp duty comparison alert
Quite a few friends will receive risk alerts regarding stamp tax data comparison:
"The deviation value between the total stamp tax amount and the total amount of the enterprise's VAT input and output VAT invoices exceeds 500. Please confirm whether the filing is accurate?"
Regarding this reminder, the tax bureau replied:
"The new electronic tax bureau will automatically compare with the total amount of the enterprise's current-period output and input VAT invoices to serve as a reminder of whether there is under-reporting or omission. If the tax basis is verified to be correct, the filing can proceed."
The tax basis for stamp duty is not the invoice amount, so many people have probably received this alert.
The taxable documents for stamp duty are those in the Stamp Duty Tax Item and Rate Table.Contracts, property transfer documents, and business account books as specified。The Stamp Tax Law further clarifies the scope of taxation by annotating part of the tax item and rate table, and the Announcement on Policy Implementation Standards (Ministry of Finance and State Taxation Administration Announcement No. 22 of 2022) stipulates that certain vouchers are not within the scope of stamp tax.
So in which cases is stamp duty not paid?List the following situations for everyone to save for reference:
1、No stamp duty is levied if no written contract is signed. Note that data messages that can tangibly represent the contained content by means of electronic data interchange, email, etc., and can be retrieved and consulted at any time, are deemed to be in written form. Orders, requisition notes, and other documents concluded between enterprises that determine the buying and selling relationship and clarify the rights and obligations of both buyer and seller, and for which no separate sales contract has been concluded, shall be subject to stamp tax in accordance with regulations. ("Stamp Tax Law," "Civil Code," Ministry of Finance and State Taxation Administration Announcement No. 22 of 2022)
2、Movable property sales contracts concluded by individuals are not subject to stamp duty.(Stamp Tax Law)
3. Pipeline transportation contracts are not subject to stamp tax. (Stamp Tax Law)
4、Reinsurance contracts are not subject to stamp tax. The tax basis for property insurance contracts does not include the amount of the insured property(Stamp Tax Law)
5、Surveying contracts and design contracts (excluding engineering design) are exempt from stamp tax.(Stamp Tax Law)
6、Stamp duty is no longer levied on rights and license certificates.(Stamp Tax Law)
7. YesBusiness account books other than capital account books are no longer subject to stamp tax.(Stamp Tax Law)
8. Where a loan contract is concluded in the form of entrusted loans, the entrusting party does not pay stamp tax (paid by the trustee and the borrower). (Stamp Tax Law)
9. For auction transaction confirmation documents on which stamp tax is paid according to the tax items of sales contracts or property transfer documents, the auctioneer does not pay stamp tax (paid by the property rights holder of the auction subject matter and the buyer). (Stamp Tax Law)
10、General consulting on law, regulations, accounting, auditing, etc. does not belong to technical consulting, and the contracts it involves are not subject to stamp duty(Guo Shui Di Zi [1989] No. 34)
11、For technology development contracts, tax is calculated only on the remuneration amount stated in the contract,Research and development funds are not used as the tax basis.(Guo Shui Di Zi [1989] No. 34)
12. The tax basis for a goods transport contract does not include the value of the goods transported, loading and unloading fees, insurance premiums, etc. (Guo Shui Fa [1990] No. 173)
13. Infrastructure construction plans issued level by level by the Ministry of Railways are not subject to stamp tax; agreements or letters of responsibility signed within an enterprise concerning the infrastructure construction, renovation, overhaul and maintenance of railway production and operation facilities are not within the scope of collection. (Caishuizi [1997] No. 182)
14. Purchase and sale contracts signed between enterprises affiliated with the Ministry of Railways, or allocation orders used as contracts, shall be stamped as required; material allocation orders internal to an enterprise shall not be stamped.
For fixed assets transferred without compensation within the railway system, the transfer documents are not documents for property ownership transfer and should not be stamped. (Caishuizi [1997] No. 182)
15. For new enterprises established during the restructuring of enterprises implementing corporatization reform (re-registering as legal persons), the funds recorded in their newly used capital account books, or funds increased due to the establishment of capital ties by the enterprise, shall no longer be stamped for the portion already stamped, while the unstamped portion and funds newly increased thereafter shall be stamped as required. For new enterprises established by merger or division, the funds recorded in their newly used capital account books shall no longer be stamped for the portion already stamped, while the unstamped portion and funds newly increased thereafter shall be stamped as required. (Caishui [2003] No. 183)
16. Transfers of securities held by social security funds between social security fund securities accounts are not within the scope of stamp tax and are not subject to stamp tax. (Caishui [2003] No. 134)
17. Power purchase and sale contracts signed between power plants and power grids, and between power grids (excluding mutual power supply at all levels within the State Grid Corporation system and the China Southern Power Grid system), are subject to stamp tax as purchase and sale contracts. Power supply and consumption contracts signed between power grids and users are not documents listed for stamp tax and are not subject to stamp tax. (Caishui [2006] No. 162)
18. After a foreign bank branch is restructured into a wholly foreign-owned bank (or its branch), its capital account books and taxable contracts already stamped at the foreign bank branch shall not be re-stamped at the restructured wholly foreign-owned bank (or its branch). (Caishui [2007] No. 45)
19、In financial leasing sale-and-leaseback business, stamp duty is not levied on contracts signed by the lessee and lessor for the sale of leased assets and the repurchase of leased assets.(Cai Shui [2015] No. 144)
20. The transfer and registration of securities held by pension funds between pension fund securities accounts is not within the scope of stamp tax collection, and stamp tax is not levied. (Caishui [2018] No. 95)
21. If the subject matter of a taxable document executed overseas but used within China is real estate, and the real estate is not within China, stamp tax is not levied. (Ministry of Finance and State Taxation Administration Announcement No. 22 of 2022)
22. If the subject matter of a taxable document executed overseas but used within China is equity, and the equity is not equity of a Chinese resident enterprise, stamp tax is not levied. (Ministry of Finance and State Taxation Administration Announcement No. 22 of 2022)
23. Stamp tax is not levied when overseas units or individuals sell movable property or trademark exclusive rights, copyrights, patent rights or proprietary technology use rights that are completely used overseas to domestic units or individuals. (Ministry of Finance and State Taxation Administration Announcement No. 22 of 2022)
24. Stamp tax is not levied when overseas units or individuals provide services that completely occur overseas to domestic units or individuals. (Ministry of Finance and State Taxation Administration Announcement No. 22 of 2022)
25. Effective legal documents of people's courts, arbitration documents of arbitration institutions and supervision documents of supervisory organs are not subject to stamp tax. (Ministry of Finance and State Taxation Administration Announcement No. 22 of 2022)
26. Contracts, agreements, or administrative documents concluded for the expropriation, recovery, or compensation and resettlement of real estate by people's governments at or above the county level and their subordinate departments in accordance with administrative management authority are not subject to stamp tax. (Ministry of Finance and State Taxation Administration Announcement No. 22 of 2022)
27、Documents executed as implementation plans between the head office and branches, and between branches, are not subject to stamp tax(Ministry of Finance and State Taxation Administration Announcement No. 22 of 2022)
28、Securities transaction stamp duty is not levied on the transferee, but only on the transferor.(Announcement No. 22 of 2022 of the Ministry of Finance and the State Taxation Administration)
29. According to the tax item and tax rate table attached to the original Interim Regulations on Stamp Tax, the contract for work tax item includes contracts for processing, custom manufacturing, repair and renovation, repairing, printing, advertising, surveying and mapping, testing, etc. According to the Stamp Tax Item and Tax Rate Table attached to the Stamp Tax Law, the sub-items under the contract for work tax item include: processing contracts, custom manufacturing contracts, repair contracts, reproduction contracts, testing contracts, and inspection contracts. With reference to Article 770 of the Civil Code, contract for work includes processing, custom manufacturing, repairing, reproduction, testing, inspection, and other work. Therefore, after the implementation of the Stamp Tax Law, printing contracts and surveying and mapping contracts are not subject to stamp tax. Tips: repair and renovation contracts belong to construction project contracts; for advertising contracts, according to the Advertising Law, advertising contracts no longer distinguish between advertising design, advertising production, and advertising publication contracts, and are uniformly treated as advertising contracts, which conform to the definition of contract for work in the Civil Code—a contract under which the contractor completes the work and delivers the work results according to the requirements of the client, and the client pays remuneration. According to a reply from a certain province's 12366, if an advertising contract involves multiple businesses and expenses such as design, production, and publication, stamp tax shall be paid on the total amount listed in the contract.
3.Guide to handling various types of alerts
Some friends receive risk alerts regarding revenue, costs, expenses, and profits increasing or decreasing by 50% compared with the same period last year. For such alerts, because the enterprise's production and operation conditions are changing,Fluctuations are also normal, if the enterprise files normally and has not filled in false data, there is no need to be nervous; just file normally.
In short, during the filing process there may be various prompts, roughly of the following categories:
1. If the system displays "Validation failed" prompt (as shown in the figure below), the taxpayer must follow the (red) prompt in the lower left cornerCorrectly modify the formAfter the content,Only then can it be submitted。
2. If the system displays "Prompt-type filing comparison failed" (as shown in the figure below), the taxpayer may click [Modify Report] according to the system prompt; or click [Force Submit]. ComparisonDoes not pass dataWill formBackend records, taxpayers can throughCorrected filing form，Eliminate comparison exception records。
3. If the system displays "Mandatory category filing comparison failed", the taxpayer may click according to the system prompt[Modify report]: You can also click[Forced Submission], but will generateMatters transferred for handling due to abnormal filing comparisontransferred toTax Officer Portal, taxpayers need to track and compare the handling of exceptions, otherwise it willAffects taxpayer invoice issuanceetc.
4.How do the 9 major early-warning indicators of corporate income tax compare data?
I. Basic information abnormality indicators
Comparing the two sets of information, once abnormal, may indicate suspected tax evasion.
1. Early warning indicator: The enterprise's basic information does not match reality or other related form data does not match.
2. Data sources for audit comparison
(1) Annual settlement basic information table: the three parts of information in the "Basic Information Table for Enterprise Income Tax Annual Tax Return" — basic operating conditions, relevant tax-related matters, and major shareholder dividend situations.
(2) Enterprise prepayment return: the number of employees, total assets, prepayment method, etc. in the prepayment return; and information such as total assets in the Balance Sheet submitted together with the enterprise tax return.
II. Risk warning for long-term losses without collapse
Under general circumstances, long-term losses without collapse violate common sense, and the enterprise likely has situations of adjusting profits, such as concealing income, falsely listing costs, or avoiding tax through related-party transactions.
1. Risk warning: Losses for 3 consecutive years, especially losses for 3 consecutive years when both revenue and costs and expenses are very large.
2. Data sources for audit comparison
(1) The loss amount for the current year in the "Enterprise Income Tax Loss Offset Detail Table" of the enterprise income tax return.
(2) The amounts of operating revenue, operating costs, and the three expenses in the enterprise income tax return (Class A).
III. Tax Burden Rate Early-Warning Indicator Rate
Under general circumstances, if the actual corporate income tax burden rate is lower than the tax burden warning value, the enterprise may conceal income or falsely list costs to pay less corporate income tax.
1. Risk warning: The actual corporate income tax burden rate is lower than the tax burden warning value;
2. Data sources for audit comparison
(1) Enterprise income tax burden rate = actual enterprise income tax payable for the current period / taxable sales revenue for the current period * 100%.
(2) Tax burden warning values are dynamic and differ across industries, regions, seasons, and times; warning values are determined by local tax authorities themselves according to actual conditions.
IV. Early warning indicators for differences between advance payment and annual settlement may indicate the possibility of underpaid tax
1. Risk warning: The prepaid income tax amount is lower than 70% of the final settlement income tax amount (i.e., prepaid income tax < 70% of final settlement income tax)
2. Data sources for audit comparison
(1) The current period income tax payable in the fourth-quarter prepayment return + the income tax already paid in the first three quarters.
(2) The actual income tax payable in the Enterprise Income Tax Annual Tax Return (Class A).
V. Consistency between corporate income tax revenue and VAT sales amount
1. Risk warning: The portion of corporate income tax revenue less than VAT sales exceeds 10%, i.e., (VAT sales - corporate income tax revenue)/VAT sales > 10%. If the indicator is abnormal, there is a possibility of under-recording, omitting recording, or delaying recognition of revenue.
2. Data sources for audit comparison
Line 1 operating revenue amount in the main table of the "Annual Enterprise Income Tax Return" (including accounting main operating revenue and other business revenue) + tax-increased income - tax-decreased income.
(1) General taxpayer: the cumulative sales amount in the "Main Table of the VAT Tax Return" for December, including the four items of revenue: sales taxed at the applicable tax rate, sales taxed under the simplified method, sales under the exemption-offset method, and tax-exempt sales.
(2) Small-scale taxpayer: the cumulative amount of December sales.
VI. Abnormal Indicator of the Difference Between Ending Inventory and Cumulative Revenue for the Current Period
1. Risk warning: Abnormal difference between ending inventory and cumulative revenue for the period. Indicator value = (ending inventory - cumulative revenue for the period)/cumulative revenue for the period. Warning value: 50%. Abnormality: inventory accounts do not match reality, concealed income.
2. Data sources for audit comparison
(1) The inventory balance in the Balance Sheet submitted together with the Enterprise Income Tax Return.
(2) The operating revenue for the current year in the income statement submitted with the Enterprise Income Tax Return.
Seven, early warning indicators for abnormal adjustments to non-taxable income
1. Risk warning: Only non-taxable income was reduced but the expenditure corresponding to the non-taxable income was not increased; generally: if non-taxable income is reduced, the expenses formed by the corresponding non-taxable income used for expenditure or the depreciation of assets should be increased; if not increased, there may be false filing.
2. Data sources for audit comparison: the reduction amount of non-taxable income and the increase amount of expenses formed by the use of non-taxable income for expenditures, as well as the increase amount of asset depreciation and amortization, in the Detailed Table of Tax Adjustment Items in the enterprise income tax return.
Eight, abnormal early warning indicators for accounts receivable/payable
1. Risk warning: Newly added accounts receivable for the year is greater than 80% of sales revenue. Abnormality: false invoicing, falsely listed costs.
2. Data sources for audit comparison:
(1) Accounts receivable: the ending balance minus the beginning balance of accounts receivable in the balance sheet submitted along with the enterprise income tax return.
(2) Sales revenue: the total operating revenue in the income statement submitted with the enterprise income tax return.
IX. Abnormal advance receipts/prepayments: early warning indicator for concealed income
1. Early warning indicator: The balance of advance receipts for the year accounts for more than 20% of sales revenue (i.e., advance receipts balance for the year/sales revenue > 20%). Possible issue when exceeding the warning value: concealed income.
2. Data sources for audit comparison
(1) Advances from customers: the ending balance of advances from customers in the balance sheet submitted together with the enterprise income tax return.
(2) Sales revenue: the total operating revenue in the income statement submitted with the enterprise income tax return. Prepayments: early warning indicator: prepayments are negative and the amount is relatively large.
Data source for audit comparison: the ending balance of prepaid payments in the balance sheet submitted with the corporate income tax return.
Source: internet
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