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税务局总找你约谈的十大原因

2017-11-27 22:19| 发布者: 烟如梦| 查看: 2749| 评论: 1

摘要: 01、不及时报税。也就是说,未按规定时间,向税务局报税,或报税不完整,那么会引起税局关注。02、公司员工人数、经营场地与报表的收入规模不符。有些企业人员多,场地大,而报表上只有少量收入,不符合业务逻辑?;?...
01、不及时报税。也就是说,未按规定时间,向税务局报税,或报税不完整,那么会引起税局关注。
 
02、公司员工人数、经营场地与报表的收入规模不符。有些企业人员多,场地大,而报表上只有少量收入,不符合业务逻辑?;蛉嗽鄙?,销售收入许多,可能存在虚开发票行为。
 
03、每期收入利润、交税金额波动大,忽高忽低,又不符合行业规律的。
 
04、预收账款、存货金额长期居高不下,存在少确认收入,少交税的可能。
 
05、设备规模、用电、用水与营业收入不配比,也就是说,如果设备多、用的水电多,而报表上的收入小,那税务局就会关注是否少确认收入了。
 
06、其他应收款、其他应付款金额大,长期挂账。也就是说,有可能是股东分红不交税,通过对其他应收款抽取公司资金。其他应付款金额大有可能是收入长期不入公户,而公司各项成本费用开支在公户里面,股东通过其他方式向公户输送资金,挂其他应付款。
 
07、平均人员工资较市场上低,不符合逻辑。即有可能为了少交个人所得税,将工资压在3500以下,税局很可能关注了,特别是建筑企业、服务行业、高新技术行业等需要用到中高端人才的企业。
 
08、没交印花税、房产税等小税种。一般来说,只要有经营,或多或少会产生一些印花税。公司用的场地要么是自有的,要么是租的,那么都涉及到房产税。特别是租用的房屋,税局会关注是否签合同,出租方是否交房产税。
 
09、非经常性事项发生,如大额转让资产(包括厂房、土地、设备、对外投资等)、分红、报废资产、产生大额坏账等,这些如果没有按规定交税或税务处理,会引起税局关注。
 
10、铁公鸡企业。即长期一分钱税都不交,或交一点点税,税负率远退于同行业水平的,会引起税局关注。
 
以上10种情况都会引起税务局找你约谈,了解了这些情况,是不是该好好检查自己所在的公司是否出现了这些异常情况?从此告别税务稽查!
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引用 bluebear 2018-4-27 09:19
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