税务稽查/检查专题分享会(苏州站)

注：如果各位会员有其他任何关于税务稽查相关的问题，请在会前一周提前联系F-council，发送相关问题至客服邮箱，我们会请Speaker提前做好准备，为各位答疑

本期价值要点：

l 税务稽查常见案例分享

l 对于税务稽查发生时，企业操作的建议

l 帮助企业建立有效的税务管理体系

同行困惑

l 我们苏州的一家企业年末预提费用被税局要求全额调整200W，当年亏损有400W， 税局要求按照调整额200W乘以25%作为偷税金额处罚，不允许弥补亏损。我觉得很奇怪，国税局不是出国《国家税务总局关于查增应纳税所得额弥补以前年度亏损处理问题的公告》吗？如果调整之后没有造成少缴税，难道也要算偷税？使用《征管法》第63条偷税金额的50%以上5倍以下处理吗？

l 我公司经常采购一些促销品，无偿赠送给客户，会计上按费用入账，同时，视同销售缴纳增值税，汇算清缴时，是否需要也视同销售缴纳企业所得税呢？同时调增营业收入与成本？

l 企业外购货物作为礼品既要进项转出，又要视同销售吗？外购的非公司销售用货物和用于销售用货物作为礼品赠送有区别吗？

l 请问25万产品做为付广告费，要开票，做主营业务收入，怎么感觉这个账有点怪？本来是付费用的，现在变成收入了，还要交销项税？

l 我公司是一般纳税人，(17％)需做广告费50万元，25万银行支付，25万拿产品抵。请问25万产品是视同销售吗？需要开销项发票(普票还是专票)？

l 关于90天的问题，我还是没有很明白尤其是这段解读："第一，比如当外籍人员2011年在中国境内居住满1年，属于中国税收居民。2012年只要当他在境内居住超过90天，就要其在中国境内工作期间取得的境内外支付的收入在中国纳税，而不能按协定的183天计算。"对于这名外籍人员既然已经在2011年居住满一年了，2012年也在境内居住，那直接适用满1年不满5年的公式计算其应纳税额，判定纳税义务也按148号文，满1年的不就可以了吗，为什么还要提及90天？

l 感觉视同销售的规定是有点乱。其实各税种确认收入规定都明确了包括货币性收入、非货币性收入和其他经济利益，企业对外处置资产，除非是无偿的，都应该符合税法上的收入确认。只有企业内部处置资产和无偿赠与，为了公平税负，才有视同销售一说。如营业税销售自建建筑物，在销售环节要对自建行为补征一道建安税。再比如增值税将自产货物用于非增值税应税项目，视同销售征税。

l 如果稽查出一些大问题，征管科是不是也有责任，说明他们平时征管的力度不够？那么我们是不是可以找征管局帮忙？

l 行政复议可以提，但是不一定要用，如果提的话税务局会比较反感吗？我们碰到一个情况：在北方有一些公司做注销，我们承租了物业、付了租金，那边的税务局要求我们在注销前必须先结清房产税。我们实际上是承租方，不是发生纳税义务的人，我们最多跟业主方沟通一下，现在税务局不逼业主方而逼我们，我在考虑是否行政复议。

l 很多公司都在高新技术企业的特许权使用费上被税务局所挑战。特许权使用费是跟材料相关，并不是跟工艺相关。该如何处理？

l 可能因为境外企业或者其他对手方有很长一段时间没有支付，税务局发现往来账挂账金额较大的企业。如果企业支付比较及时，当月开具发票或者其他凭证，对方次月就支付的话，税务机关从我们当月的报表上面去看是看不到的。对吗？税务局获得往来账的信息有哪些数据来源？

l 如果大型跨境的外企有境外服务费的产生，还有一些后续问题，因为这些服务费通常采取的计价方式基本上都是成本加成，也从一些外部的咨询公司得到一些口径——成本加成现在通常不被当地税务局认可，他们认为成本加成通常都会有成本分摊的嫌疑。实际上企业收取价格的方式就是成本加成，很难用价目表呈现给当地税务局，如何准备这方面的文件？

l 现在一些公司多年亏损，但它主要的交易是境内的关联方，税务总局有一个大指导方针，如果两个对手方都在境内，导致的结果并不是减少或者逃避税收，在纳税调整方面可能会有较宽松的考量，或者不会被作为税收稽查的对象，境内企业之间是否考虑其转让定价？

活动特邀分享嘉宾

苏州工业园区瑞华会计师事务所有限公司首席合伙人 徐容老师

流程安排

13:00-13:30签到

13:30-14:15 税务稽查简介

l 何为税务稽查

l 税务稽查基本流程

l 2015年全国税务稽查动态及行业稽查重点

14:15-15:00 常见税务稽查重点及案例分享

15:00-15:15 茶歇

15:15-16:00 控制税务稽查的风险

l 企业如何应对税务稽查

l 如何建立有效的税务管理体系

16:00-16:30 总结——企业如何做好税务稽查前的准备

l 如何与税务机关沟通

l 如何选择外部独立税务顾问协助

l 瑞华在税务稽查中对企业的协助作用及以往处理案例分享

16:30-17:00 互动问答

17:00 活动结束

Note: if members have any other questions about the tax inspection related, please contact us in a week in advance before the meeting, the F - council, send related issues to the customer service email address, we will, Speaker, please get ready for the answer for you

Key point

l A common case sharing tax inspection

l For tax auditing occurs, the enterprise operating recommendations

l Help enterprises to establish an effective system of tax administration

Peer confuse

l At the end of our Suzhou company accrued expenses are tax bureau require full adjustment of 200 w, the loss of 400 w, tax bureau requirements according to the adjustment of 200 w is multiplied by 25% as evasion penalty, are not allowed to make up for the loss. I feel very strange, the irs isn't going abroad, the state administration of taxation on check increases the amount of taxable income make up the losses of the previous announcement to deal with problems? If there are no cause tax adjustments, will also calculate tax? Use "administration law" the 63th evade taxes amount is more than 50% of 5 times the processing?

l My company often purchase some promotion products, presented to the customer free of charge, books on accounting according to the cost, at the same time, be regarded as sales to pay value added tax, income tax, pay enterprise income tax shall be regarded as is whether it is need to sales? At the same time, increase revenue and cost?

l Enterprise outsourcing goods as a gift to the input transfer, and should be regarded as sales? Outsourcing of sales of goods for sale and goods as a gift given is there a difference?

l Do 250000 product as paid advertising, want to make out an invoice, do advocate business wu income, how this account is a little strange feeling? Pay fees originally, now turned into income, pay the output tax?

l Our company is the general taxpayer, (17%) to do advertisement cost 500000 yuan, 250000 Banks pay, take products in 250000. 250000 product is regarded as sales please? Need to cost items invoice (general ticket or ticket)?

l About 90 days, I still don't understand especially this period of reading: "first, such as when a foreigner living with 1 year in China in 2011, belongs to the Chinese tax resident. As long as 2012, when he have resided in China for more than 90 days, will be made during the period of its work in China and pay income tax in China, and unable to be calculated in accordance with the agreement of 183 days." For a foreigner now that you have lived in 2011 for a full year, also have resided in China for 2012, the direct apply full 1 year of less than 5 years the formula to calculate the payable tax amount, to determine tax obligations according to the no. 148, full 1 year not ok, why do you mention 90 days?

l The regulation of feeling as sales is a bit messy. Actually all affirm income tax regulations has been clear about the monetary income, including non-monetary incomes and other economic interests, the disposal of assets of foreign enterprises, unless it is free of charge, should conform to the tax revenue recognition. Only the internal disposal of assets and free gift, to be fair tax burden, is regarded as sales. Self-built buildings, such as business tax on sales in the sales link to the self-built behavior take a tax levy. Such as VAT again will sell the goods used for non-vat taxable items, shall be regarded as sales tax

Speaker

Dr. Xu SUZHOU industrial park reliance certified public accountant co,ltd

Agenda

13:00-13:30 Sign

13:30-14:15 Tax inspection summary

l What is the tax inspection

l The basic flow tax inspection

l In 2015 the national tax inspection dynamic and industry inspection

14:15-15:00 A common tax inspection focus and case sharing

15:00-15:15 Tea Break

15:15-16:00 to control the risk of tax inspection

l How to cope with tax inspection

l How to establish effective tax management system

16:00-16:30 Summary - how companies ready to before the tax inspection

l How to communicate with the tax authority

l How to choose the external independent advisers to help

l Ruihua to enterprise's assistance role in tax inspection and previous case sharing

16:30-17:00 Q&A

17:00 End