Article 1 Tax investigation report
I. Definition and management status of "tax payment period" Economic events in the current period of an enterprise often affect the tax issues in the later period. The period from economic events to tax-related events is called "tax payment period". Generally speaking, the "tax payment period" begins with the occurrence of economic matters and ends with the occurrence of tax-related matters. At this stage, the management of "tax payment period" mainly has the following problems:
(1) Lack of ideological understanding. Neither the tax authorities nor taxpayers fully realize the importance of tax-related matters management in the "tax payment period". Although the management of "tax payment period" of enterprise income tax has been strengthened from the perspective of "follow-up management", there is still a lack of unified understanding and research on how to coordinate the "follow-up management" of various taxes from the perspective of "tax payment period", let alone systematic planning, clear objectives and specific measures.
(B) Risk awareness is not strong. The "tax payment period" has three characteristics: 1. The universality of existence. The "tax payment period" generally exists between taxpayers and various taxes, especially corporate income tax, personal income tax and business tax; 2. Uncertainty of time. Some durations are definite, while others are unpredictable; 3. Variability of relevant personnel. During its existence, it may be the change of accounting personnel of the enterprise or the change of tax management personnel. In this way, both tax and enterprise may have certain tax risks, which are often easily ignored by both tax and enterprise.
(3) The policy level is not high. In tax management, some tax officials are not familiar with the tax policies related to "tax payment period" and do not understand the differences between tax policies and accounting systems, which leads to the unsystematic and irregular management of tax matters related to "tax payment period".
(D) The scope of management is not wide. At present, the management of "tax payment period" is mostly strengthened from the perspective of "follow-up management" of enterprise income tax, while the management of "tax payment period" of personal income tax, business tax and other taxes is relatively weak, and some are even blind spots.
(5) Lagging management methods. At present, the management mode of tax-related matters in the "tax payment period" is relatively backward, and the means are relatively simple, and neither professional management nor information management is implemented.
Second, the reason for the "tax payment period"
(1) "tax payment period" generated by tax policy. According to the relevant provisions of the tax policy, the economic events that occur in the current period of an enterprise affect the tax payment in the later period, especially the tax policy that clearly stipulates that enterprises will not be taxed when economic events occur. For example, State Taxation Administration of The People's Republic of China Guo Shui Fa [30xx] No.60 stipulates that "individual income tax shall be suspended for the quantitative assets with ownership obtained by individual employees in the form of shares; When an individual transfers equity, personal income tax shall be levied according to the item of "income from property transfer" after deducting the actual expenses paid by the individual when obtaining shares and reasonable transfer expenses. In this policy, there is a time period, that is, the tax payment period, from the time when an individual obtains the quantitative assets with ownership in the form of shares to the time when an individual transfers his shares, and then personal income tax is levied according to the item of "income from property transfer", and the period depends on the time of equity transfer. For another example, Article 18 of the Enterprise Income Tax Law clearly stipulates that "the losses incurred by an enterprise in a tax year may be carried forward to the following year, and the income from the following year shall be used to make up for them, but the longest carrying-forward period shall not exceed five years". In this regulation, the economic events (losses) that occur in the current period affect the enterprise income tax in the next five years, and its "duration" is as short as one year and as long as five years.
(2) The "tax payment period" caused by the difference between tax policy and accounting. Due to the different purposes, premises and principles of tax policy and financial accounting, there are differences in the recognition of certain economic matters between tax policy and financial accounting, which inevitably leads to a "tax period". For example, for the advance accounts of real estate development enterprises, the income is not recognized in accounting; Business tax is recognized as taxable income; Income is not recognized in enterprise income tax, but enterprise income tax should be paid in advance according to gross profit margin; Land value-added tax is not recognized as liquidation income, but land value-added tax should be paid in advance according to the prescribed proportion. Therefore, Article 21 of the Enterprise Income Tax Law specifically stipulates: "When calculating taxable income, if the financial and accounting treatment methods of an enterprise are inconsistent with the provisions of tax laws and administrative regulations, they shall be calculated in accordance with the provisions of tax laws and administrative regulations." For example, advertising fees and business promotion fees incurred by enterprises can be fully included in the current profits and losses according to the accounting system, but according to the tax law, the part that does not exceed the sales (business) income 15% of the current year is allowed to be deducted; The excess is allowed to be deducted in the future tax year, and its "future tax year" belongs to the "tax period".
Three, "tax period" tax management related cases
(1) Individual income tax case: XX was reorganized from the original collective enterprise to establish a limited liability company. The registered capital (paid-in capital)100,000 yuan at the time of restructuring, of which the employees of the enterprise obtained 2.5 million yuan in quantitative assets in the form of shares. From XX year/KLOC to October, shareholders transferred 65.78% of the shares, accounting for 6.578 million shares. When calculating the individual income tax on equity transfer, the enterprise multiplies the book paid-in capital by the transfer ratio, and deducts the transfer fee of 6.578 million yuan.
Analysis and treatment of "tax payment period": The tax-related economic event that employees of an enterprise obtained quantitative assets in the form of shares occurred in July of XX, but according to the provisions of State Taxation Administration of The People's Republic of China [XX] No.60 document, personal income tax will not be levied for the time being and will "survive" in the enterprise, and 65.78% of the transferred shares in XX cannot be deducted as cost. The quantified assets contained in the untransferred 34.22% equity still "exist" in the enterprise.
(II) Business tax case: In XX, a real estate development company * * * developed ABC GF * * 5 commercial and residential building, in which Building A was a property hotel, with 332 sets of property houses, and 257 sets had been sold by the end of XX. According to the purchase contract, the owner pays 50% down payment when signing the contract, and the rest is paid by a hotel rent (annual rent is 8.5% of the total purchase price) on behalf of the owner until it is paid off. The total contract price is 49.777 million yuan, the down payment is 24.8885 million yuan, and the rest will be paid by the hotel in six years, with an annual payment of 4.23438+0 million yuan.
Analysis and treatment of "tax payment period": the real estate development company has sold its real estate business in XX. According to the business tax regulations, 50% of the down payment should be declared and paid business tax in XX, and the rest should be declared and paid business tax every year when the hotel rent is received in the next 6 years, and its "tax payment period" is as long as 6 years. In March of XX, when the tax inspection department inspected the company's tax payment in XX and XX, it declared the business tax on the down payment and contract amount of XX. However, due to the change of accounting supervisor, the contract amount was not declared in XX and XX, and the tax inspection department not only recovered the company's business tax of more than 420,000 yuan, but also gave some punishment.
(III) Corporate income tax case: A textile group limited company entrusted an asset appraisal agency to appraise its 15 plot in June of XX, with a book value of 25 million yuan, an appraisal value of 35 million yuan, and an appraisal value of100000 yuan. The enterprise debits "intangible assets" and credits "capital reserve"100000 yuan. In XX year 10, the company invested in a company with a plot of 15 at a price of 35 million yuan and 5 million yuan in cash, and obtained 80% of a company's 40 million shares.
Analysis and treatment of "tax payment period": when the assets of an enterprise are evaluated for appreciation, the book value of relevant assets is allowed to be increased in accounting, but the tax law stipulates that the tax basis shall not be changed, depreciation or amortization expenses shall not be accrued, and income shall not be recognized. If an enterprise transfers assets, the original value-added part of the assessment will confirm the realization of income and pay enterprise income tax. In this case, the duration from the occurrence of economic events in asset appraisal to the use of the asset for equity investment is 4 months. When the local tax inspection department inspected the enterprise's tax payment from XX to XX, XX, the enterprise lost 7 1.2 million yuan in XX, and after increasing the taxable income of 1.0 million yuan, the actual taxable income was more than 2.88 million yuan, which not only reduced the losses that needed to be made up after XX, but also made up for the enterprise income tax of more than 720,000 yuan that year.
Four, strengthen the "tax period" management suggestions
(1) Strengthen the study of relevant tax policies and accounting systems. In particular, we should be familiar with the difference between financial accounting system and tax policy. Only in this way can we correctly analyze and judge all kinds of taxes incurred by enterprises, accurately calculate the impact of the "tax payment period" of enterprises on the current tax revenue, and thus avoid the tax risks that may be brought about by unfamiliar policies.
(two) the timely establishment of the "tax period" file. After the economic events of "tax payment period" occur, relevant information should be collected in time. It is necessary to establish special ledger records in different categories and input the tax collection and management information of enterprises into the information base. At the same time, timely register and track the changes of tax-related matters during the duration, so that the management of "tax duration" is systematic and informative.
Article 2 Tax investigation report
Recently, a tax branch of Nanjing Local Taxation Bureau actively responded to the call of the district committee, launched the theme competition activities of "learning advanced, identifying gaps, accelerating development, and striving for excellence", and adopted measures such as "all-round mobilization, all-round participation, and whole-process tracking". The branch set off an upsurge of "striving for excellence and starting a business" and effectively promoted the construction of "three types of taxation" with learning, legal system and service. First, learn from the advanced, identify the gap, and all employees actively strive for the first place.
One is to find the gap between peers according to reality. Since the separation of national and local taxes in 1994, under the correct leadership of district committees and municipal bureaus, the overall construction level of local taxes has been improved year by year, and the tax revenue has increased year by year. The land tax for warehousing in XX is 52 10 yuan, increasing by 1524 yuan and 41.3; In the first half of this year, local tax revenue was 3,350 yuan, a year-on-year increase of 22. Always maintain a good growth trend. But compared with Gulou, Jianye and other districts, our bureau is also clearly aware of our gap, which is far from Gulou, Baixia and Xuanwu in terms of economy and tax revenue. Compared with Jianye and Qixia, the growth rate has a certain gap. The second is to actively organize study tours. Our bureau has extensively and deeply carried out the activity of "learning from the advanced to find the gap" around the world. The leaders of branches not only visited the advanced and developed areas with the local region, but also organized branch leaders, department directors and some business backbones to study in Gulou, Baixia, Xuanwu and Jianye in batches according to the actual tax situation, and comprehensively inspected the good practices and experiences of other regions in accelerating economic development. The third is to formulate measures for the gap. Efforts should be made to find out their own problems and deficiencies, and in accordance with the principle of collecting all the receivables and the goal of constantly promoting the growth of tax sources, practical measures should be formulated from the aspects of strengthening tax publicity, improving tax compliance, strengthening law enforcement, strengthening duty performance and improving service efficiency, so as to accelerate development and strive for the first place. Ensure the rapid growth of tax revenue.
Two, actively create a transparent tax management, strengthen tax law publicity.
According to the requirements of "eight publicity" of civilized tax payment, first, we should insist on issuing tax announcements on a monthly basis, carry out special publicity activities in time when new tax policies are introduced, promote taxpayers to master tax policies, raise their awareness of paying taxes according to law, and ensure the timeliness of tax policy publicity; Second, actively publicize the service functions of Nanjing Local Taxation Foreign Website and 12366 Consultation and Complaint Center, so as to facilitate taxpayers to inquire about and understand the latest tax policies and regulations and the required tax workflow around the clock and ensure the convenience of tax policy publicity; Third, give full play to the advantages of a wide audience of news media, actively publicize the tax law through newspapers, television and radio, actively publicize and introduce various tax policies to the public, provide policy services for taxpayers, and ensure the universality of tax policy publicity; Fourth, insist on holding monthly training courses on basic tax knowledge for new taxpayers and training courses for new social security users, so as to improve the ability of new taxpayers to understand and master basic tax knowledge. Actively hold special policy training. Before the special work is carried out, the relevant policies should be carefully sorted out, compiled into a book, and special policy publicity training courses should be held to improve taxpayers' understanding of special policies, enhance taxpayers' tax ability, and ensure taxpayers' accuracy in grasping tax policies.
Third, pay close attention to the implementation of the system and improve the implementation of the tax law.
In accordance with the principle of "openness, fairness and justice", we will conscientiously implement the tax law. First, strictly implement the provisions of tax policies, pay attention to work procedures and authority, and adhere to the collegiate examination and approval system; Second, focus on implementing the administrative law enforcement responsibility system, administrative law enforcement inspection and fault accountability system, and focus on comprehensively supervising the tax law enforcement process; Third, in order to fulfill the "two maintenance" and do a good job of "two services", according to the spirit requirements of the document "Opinions on Accelerating the Work of Enriching the People" of the Municipal Party Committee and Municipal Government, various preferential tax policies are put in place by using the performance appraisal mechanism.
Four, based on the needs of taxpayers, strengthen the effect of tax service.
Taking the needs of taxpayers as the primary consideration, according to the "service 50" standard, innovative service methods, highlighting the initiative, pertinence, convenience, timeliness and accuracy of services, and providing taxpayers with high-quality, efficient and timely tax payment services.
(a) adhere to the reminder service, pay attention to active service. Adhere to the door-to-door service, and implement the system of door-to-door service at least once a month for key tax source households, and other taxpayers adopt irregular door-to-door service methods; In case of new policies or special tax work, timely summarize and publish brochures, give them widely and actively publicize them; Use telephone reminder, email reminder, door-to-door reminder and other reminder services to remind taxpayers of matters needing attention and time nodes to grasp. Improve the initiative of service.
(two) adhere to the appointment service, pay attention to the pertinence of the service. Adhere to the practice of setting up taxpayer demand reservation register and tax law policy training demand register in the acceptance window, and provide reservation service according to taxpayer demand; For key tax source households, the "policy document package" will be mailed to enterprise legal persons, financial leaders and tax collectors by e-mail using the Internet, and online express service will be provided for them; According to the different needs of other taxpayers, we will publish and send some publicity materials in a targeted manner, carry out personalized mailing publicity, and provide taxpayers with "door-to-door" services. Improve the pertinence of policy services.
Article 3 Tax investigation report
People's understanding of national tax and its meaning are different, but as far as the concept of tax is concerned, it at least includes the following similarities: first, the main body of tax is the state, and no institution or group has the right to tax except the state; Second, the state's tax revenue is based on political power, and political power is above property power. Without state power, taxation cannot be realized; Third, the basic purpose of taxation is to meet the financial needs of the country, so as to realize its class rule and meet the needs of the public; Fourth, the object of tax distribution is social surplus products. Fifth, taxation is compulsory, free and fixed. Tax law is the basic system of tax distribution activities formulated by the state power organs with legislative power in accordance with legal procedures. The state levies taxes on taxpayers, that is, it changes a part of social surplus products or a part of vested interests from taxpayer ownership to state ownership. From the perspective of tax function, tax plays an important role in regulating the economy. The social impact of tax law implementation can be analyzed from two aspects: normative function and economic function. The normative function of tax law refers to the adjustment and normative function of tax law on people's behavior, and its essence is the embodiment and extension of the basic application of law in tax law, which can be divided into the following categories: the formulation of tax law provides models, standards and directions for people's behavior, that is, it plays a guiding role; As a legal norm, tax law has the function of judging and measuring whether people's actions are legal; Relying on the direction and evaluation criteria provided by the tax law, we can estimate in advance how people will behave with each other, so as to make the most reasonable arrangements for their own behavior within the scope permitted by the tax law; The compulsory function of tax law refers to the legal guarantee generated by sanctions against violations of tax law, which is the legal basis for tax enforcement; The implementation of tax law can have a certain impact on people's future behavior, which can be said to be an extension of tax law evaluation and enforcement.
Tax law is a law to adjust the economic distribution relationship. Therefore, it will inevitably produce various economic functions, so that the economic functions of taxation can be fully exerted under the protection of legal forms. Ensuring the national financial demand is the most fundamental function of taxation, and the tax system becomes law, which is an important guarantee for the country to obtain fiscal revenue in a timely and stable manner; Adjusting macro-economy is one of the basic functions of taxation. Taxation in the form of law can combine the economic and legal advantages of taxation to make tax leverage more sensitive and powerful in macro-control. Taxation takes the form of law, which makes its supervision of economic activities rise to the height of law and become an integral part of legal supervision, and its binding force is undoubtedly strengthened; In the foreign economic influence, tax law is one of the basic means to safeguard national rights and interests. The adoption of the tax law will undoubtedly help to improve the authority and overall effectiveness of tax protection of national rights and interests, help to abide by internationally recognized legal principles and norms when signing relevant bilateral or multilateral international tax agreements, and realize equal treatment of tax interests.
Here, we can't help asking: where are all the taxes collected by the state used? As taxpayers, what benefits do we get? A basic common sense in the operation of modern society is that people need good public services and social justice, so people pay taxes. Therefore, there is naturally a contractual relationship of equal rights and obligations between the state, the government and taxpayers. In other words, taxpayers get rights while paying taxes. This right is mainly embodied in two levels. The first is the relationship between taxpayers and tax authorities. Second, from the perspective of the relationship between taxpayers and the state, it is reflected in the taxpayer's rights stipulated in the Constitution. Such as: urban greening, economic construction, social and cultural education, national defense construction, administration and so on. These are all related to our daily life. The collection of tariffs weakens foreign dumped products; For export products to enter the international market duty-free, strengthen management competitiveness; Preferential tax policies for foreign-invested enterprises will attract more foreign consortia to set up factories in China and increase our employment opportunities ... I think this is the best benefit for taxpayers.
For the national tax work in our city, I put forward the following humble opinions:
First of all, we should set up a good image for tax workers who work in the front line of tax collection. Tax workers are engaged in tax work. For the national tax authorities, tax workers carry out collection and management on behalf of the national tax authorities. The key to tax collection lies in the control of tax source, which is the bridge between the national tax authorities and taxpayers, and for taxpayers, it is the supervision of taxpayers' tax obligations. The image of enterprises can not be ignored in the whole society. For those of us who work in enterprises, "corporate image" is not only a very particular appearance, but also a representative company logo, and more importantly, the service attitude of enterprises. It is interdependent for us migrant workers. Suggestions: set up tax guidance service posts, implement rotation system, and regularly train front-line tax workers in business ability; Timely train the successors of young tax workers majoring in taxation. Establish a fair, honest and brand-new image of the national tax authorities, and be closer to taxpayers.
Secondly, in the process of collection, it is difficult to avoid the contradiction between the provisions of national tax laws and regulations and the understanding of taxpayers, and there is a lack of a "tax official" who is fully equipped with corporate finance and national taxation to analyze and judge. This situation often makes the person in charge of the enterprise think that the tax bureau wants to collect more taxes, while the personnel in charge of tax collection in the enterprise suffer indignities at both ends. Suggestion: Set up a "tax official" to make the national tax laws and regulations clearer and correct the misunderstanding of taxpayers in time.
Furthermore, for some applications for tax payment certificates or tax exemption certificates issued by the IRS, internal departments should complete the internal transmission of information and application forms to save taxpayers' time. Suggestion: Can you give it to a special administrator and then pass it to the relevant internal departments?
Last year, Shantou State Taxation Bureau implemented open office hall service; Instead of waiting in the computer window for declaration and entry, numbering machine system is used for management (although tax and financial units in Zhongshan and Huizhou have already used numbering machine); Taxpayers propose to change bank payment to cash payment to pay the cost of purchasing invoices; It also includes the activities such as holding the essay on "National Tax and People's Livelihood", which also shows that Shantou National Tax pays attention to practical things, is committed to improving services, and strengthens communication with taxpayers and all sectors of society.
Finally, it is suggested to set up a "Shantou national tax mailbox" to accept the supervision of taxpayers in the city and make it public. Every year in the tax publicity month, a TV station "Shantou National Tax Special Line" will be held to answer the questions and inquiries of taxpayers in the city and get close to the voice of taxpayers as soon as possible.