Business Attention! These Tax Evasion Means The Inland Revenue Department Has Found It.

In practice, some large enterprises use depreciation to adjust taxable income by reducing the asset life.

The risk of such operations is very high.

When inspecting the accounts of A company, the inspectors found such a strange phenomenon: in addition to the normal accumulated depreciation at the end of each month, the enterprise last year made a separate mention at the end of the year. The total annual depreciation rate was 13.

Ask the accountants that the depreciation of assets is less than the depreciation calculated according to the tax law years, but the credentials of monthly depreciation are automatically generated by the system according to the original value, useful life and net residual value set by the fixed assets card, and can not be changed manually. Therefore, an additional deduction of depreciation is added, which increases the pre tax deduction.

The amount of depreciation depreciated by an enterprise is divided into various assets in the declaration of income tax, so that the depreciation amount of each asset is not higher than the depreciation calculated according to the years specified in the tax law.

Therefore, in the desk analysis stage, the depreciation and amortization of assets submitted by the tax authorities only through declaration.

It is difficult to see the adjustment schedule.

If there are more than 12 strokes in the whole year, especially at the end of the year, it is likely that there will be more depreciation outside the normal depreciation.

The existence of large and long-term deferred expenses is a common failing of many large enterprises.

For example, the long-standing expenses of B enterprises suddenly increased by 48 million yuan, and it was amortized in the next 3 years. The amount of pre tax deduction was 16 million yuan a year.

The company explained that the long-term cost is the decoration.

However, the inspectors found that the sum of the amount was the hotel's floor fee, which was originally recorded in the fixed assets. After 2012, it was reclassified into the long term prepaid expenses, and the amortization period was shortened from 20 years to 3 years.

According to the implementing regulations and relevant provisions of the income tax law, the expenditure will achieve more than 50% of the tax base when obtaining fixed assets, and the useful life of fixed assets will be extended for more than 2 years after repair.

The tax base shall be amortized in accordance with the useful life.

B enterprises deliberately confuse the boundaries between renovation and expansion, expenditures for major repairs and decoration and decoration expenses, and confirm that the extension and expansion expenses are recognized as long-term deferred expenses, and artificially manipulate profits. Finally, they are found and repaid by the inspectors.

It is also worth paying attention to the difference between tax base and the base of property depreciation.

In a tax inspection, the tax base of the buildings and buildings in the C Real Estate Company income tax return form is 831 million yuan, while the original value of the house calculated by the same period property tax is only 531 million yuan, and the difference between the two is 300 million yuan.

How did this huge difference come about? Originally, the underground garage built by C company was built and put into operation in December 2014. The amount of the garage was 300 million yuan. The property tax was not paid in that year, but the depreciation of the garage started from January 2014 and was deducted before the current year's income tax.

8 million yuan.

The real estate tax is based on the original value of the house, which is consistent with the caliber of the income tax provisions "the actual expenditure on the acquisition of the fixed assets", and the amount of the two should be roughly the same.

C company tried to use two tax categories in different tax bureaus declared, asymmetric information blind area.

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