1. Main tax-related issues currently existing in the supermarket industry (tax risk points) As a new business form, the tax authorities must establish a matching management mechanism and collection model. Through our bureau's special tax inspection of this industry, we found that there are the following major problems in tax management:
1. Use business software to evade taxes. The business software used by some supermarkets has the so-called tax avoidance function. Although it is implemented in different ways, it can conceal the sales amount and evade taxes. The main methods are as follows:
——Set the discount rate. Some business software allows supermarkets to set a discount rate at will, automatically discount sales, and report the discounted sales to the tax authorities.
——Load auxiliary software. After loading the auxiliary software, some supermarket business software automatically discounts sales according to a fixed ratio, and then generates two different sets of accounts, one is really used for self-accounting, and the other is fake for reporting to tax authorities and handling inspections.
——Conceal sales revenue. Some supermarket business software hides the cashier records of some cashiers, and can only be queried with the highest authority of the system administrator, and cannot be queried with ordinary administrator authority.
——Delete software data. Some supermarkets simply delete the software data and delete the data immediately after settling the previous month's account each month. The business software retains only this month's data. This prevents the tax authorities from detecting and obtaining evidence.
2. Another stand-alone collection machine was set up, and the income obtained was not recorded and declared in accordance with regulations. Separate cash registers are set up outside the supermarket management system to collect payments separately for some commodities and conduct separate accounting, thereby concealing income; separate sales counters are set up for some commodities, and separate sales counters are set up within the business premises for famous cigarettes, wines, teas, health products and other commodities. At the sales counter, cash is delivered directly on the counter instead of going through the POS machine when collecting payment, and is accounted for separately to hide the income.
3. Issued stored-value cards and vouchers, and the collected money was not accounted for income in accordance with regulations. The money collected from the issuance of stored-value cards and vouchers is recorded in the current account, and the income is not recorded in accordance with the regulations or is delayed in the carryover. The collected amounts that have been invoiced will be credited to the current account first, and will be transferred to the income when the cardholder actually consumes; the collected amounts that have not been invoiced will be credited to the current account, and the amount will be transferred to the current account when the cardholder actually consumes or stores the value card, Accounting processing will not be carried out after the voucher expires, and the income will not be carried forward in accordance with regulations.
4. Transferring goods between supermarkets that are related and independently accounted for, and revenue is not accounted for in accordance with regulations. When the supermarket chains belonging to the same headquarters and independently accounted for goods are transferred, allocated, supplied to each other, and wholesaled, they do not go through the front-end POS machine, but through the "Distribution Center Management System-Shipment Station" terminal. Direct shipment without accounting for sales revenue as required.
5. Collecting rebates does not offset the input tax as required. Collecting cash rebates and in-kind rebates is not accounted for in accordance with regulations, or although it is accounted for according to regulations, the input tax is not offset according to regulations; the rebates collected are converted into fees collected, the business tax is declared and paid, and the tax is underpaid.
6. Abnormal losses of taxable goods are not accounted for in accordance with regulations, and input tax is not transferred out. For supermarkets operating with open-shelf sales, the loss of goods is an indisputable fact. When abnormal losses such as lost goods, mold and spoilage occur, accounting treatment is not carried out in accordance with regulations, and the input value-added tax is not transferred out, but the loss amount is transferred Directly write off inventory goods or include the loss amount into accounts such as main business costs and administrative expenses. Although some accounts are included in relevant accounts in accordance with regulations, input tax is not transferred out in accordance with regulations. The non-loss of fresh goods is also not standardized and the sales cost of fresh goods is artificially adjusted, affecting the authenticity of the cost of goods.
7. There is a "store within a store" in the supermarket, and the income obtained is not declared and taxed in accordance with regulations. Currently, many supermarkets of a certain scale lease their counters or part of their premises to other operators for independent operation, and it is difficult for the tax authorities to distinguish which ones are leased and which are operated by supermarkets. Moreover, the operating income leased to other operators for independent operation is not recorded through the supermarket's business management software, nor is it included in the effective management of the tax authorities, forming a "vacuum zone" in tax management.
8. Falsely issue invoices for purchasing agricultural products, overdeduct input tax, and list expenses too much.
When supermarkets deal in agricultural and sideline products, they expand the scope of invoicing for agricultural product purchase, inflate the quantity and amount, issue false invoices for agricultural product purchase, over-deduct input tax, and over-list expenditures, resulting in some supermarkets underpaying taxes and artificially regulating tax burdens. .
9. A deemed sale occurred and the output tax was not accrued as required. Some supermarkets have issued free gifts to customers, bundled sales, and used goods for collective welfare, personal consumption, debt repayment, sponsorship, donations, advertising expenditures, etc. as sales, and have not accrued output tax in accordance with regulations.
10. In addition to venue rental fees, supermarkets also charge store entrance fees, sponsorship fees, promotion fees, shelf fees, poster fees, etc. For the latter, supermarkets do not include these charges. Business income, missed recording of income, missed payment of various taxes and fees.
11. Transfer profits by charging consulting fees, management fees, franchise fees, trademark usage fees and other fees from the supermarket chain to artificially transfer profits and make false declarations, thereby underpaying corporate income tax. wait.
2. Supermarket industry audit countermeasures: Implementing scientific and refined management is the fundamental strategy to plug tax evasion loopholes in supermarkets and strengthen management. Specifically, we must focus on strengthening the following aspects:
< p>1. Tax personnel should proactively learn new knowledge, apply new technologies, and use new concepts and high quality to meet and adapt to new situations and new problems in tax management in the information age. In particular, tax administrators and inspectors must strengthen computer Technical training requires students to be able to check account books and review vouchers, as well as operate computers, use software to check accounts, and handle cases. Improve the use of scientific and technological equipment to work side by side with inspectors to effectively combat tax evasion.2. Standardize the development and application of computer accounting programs and strictly implement the filing system. The state should promulgate corresponding laws and regulations to standardize the development and application of all computer accounting programs, and strengthen the management of application software use so that enterprises can only apply according to the program. At the same time, various management software used by supermarkets must be filed with the tax department in a timely manner to provide a legal basis for tax management to effectively monitor corporate sales revenue.
3. Universally install tax control devices and improve tax control methods. The state actively promotes the use of tax control devices based on the needs of tax collection and management. Tax authorities at all levels should strengthen supervision, urge supermarkets to fully use tax control devices, and strengthen daily inspections. Once they are found to have not used tax control devices in accordance with regulations or damaged or modified them without authorization, they may be severely fined in accordance with the provisions of the new Tax Collection and Administration Law. .
4. Innovate and improve the working mechanism for tax assessment and questioning interviews, and build a "four-in-one" interactive mechanism of analysis, evaluation, inspection and management. Strengthen inspections and assessments, strengthen daily inspections, regularly conduct tax assessments on large and medium-sized supermarkets, compare all financial indicators and tax-related indicators of supermarkets with similar sizes and operations one by one, and actively carry out assessment inquiries and interviews on existing doubts. Those suspected of tax evasion shall be promptly transferred to the Inspection Bureau for investigation and prosecution. In addition, for counters and counter groups set up in supermarkets with independent counter collection and independent accounting and operation, methods such as "incoming verification and ticket control sales" can be implemented to strengthen management and plug loopholes.
5. Develop supermarket tax management measures, focusing on strengthening control from four aspects:
First, focus on supervising the purchase and sales of goods based on original document records; General VAT taxpayers are required to conduct regular inventories and deal with abnormal losses. For those who do not have the ability to establish accounts, the method of tax collection can be adopted.
Secondly, based on daily sales records, highlight the verification of purchase and sale details. Taxpayers must fill in the "Daily Sales Report" by themselves, and tax personnel will conduct "two books and one table" comparison based on daily sales records to verify their actual operating conditions and grasp their sales.
Third, based on bank and purchase documents, highlight the dual comparison management of the flow and flow of funds and goods.