Journalism

Just now!"Salary table" was checked, fined 300000!The enterprise pays wages like this, the risk is very big!

2021-06-10

Enterprises pay wages every month to make a salary table, but the small salary table, in fact, there are a lot of tax risks, if not handled properly, it is easy to bring big trouble to enterprises!

01

Falsely listing the wages of field personnel

The enterprise was investigated and fined 300000 yuan


Recently, the Inspection Bureau of a city's Tax Bureau inspected an enterprise that evaded taxes due to false listing of field workers' wages.The cases are as follows:


In 2019, a company listed the wages payable account as 5013120.00 yuan, including 2779470.00 yuan for listed staff, 114500.00 yuan for sales and related personnel, 151915000 yuan for field personnel. It was found that 1211400.00 yuan of wages paid by field personnel was not provided with effective payment basis such as signature record, transfer voucher or receipt.


For the wages without effective payment basis, which belong to multi column wages of 1211400.00 yuan, the enterprise income tax of 302.850.00 yuan shall be paid. 


He was fined 300000 yuan for evading personal income tax and falsely listed wages!


It's very risky to pay in this way


1. Deliberately not using the bank to pay wages

2. Deliberately not using the bank to pay wages

3. A large number of employees have zero declaration

4. False invoice deduction


12 reminders


1. Accountants should not participate in buying and selling tickets, but also remind the boss of the company not to touch the red line of invoice.


2. It's the boss who makes money and the legal person and accountant take the risk!As long as the employee of the company leaves the company, the employee information in the individual income tax declaration system should be deleted as soon as possible.


3. If you leave the company for various reasons, remember to go to the tax bureau to handle the information change procedures of the financial person in charge and tax personnel before leaving.


4. Pay more attention to fiscal and tax policies.


5. If you don't want to continue to operate, remember to handle the normal cancellation procedures.


6. Remember not to let it go and let it go. Otherwise, the company will become an abnormal account, shareholders will be blacklisted, and accountants will be easily implicated.


7. Remember not to set up "two sets of accounts" or "multiple sets of accounts".


8. Never use personal card to collect and pay company money.


9. All financial institutions with a single transaction or an accumulated transaction of more than 50000 yuan on the same day shall submit a large amount transaction report (work on the basis of "reasonable doubt")


10. The company's accounting documents, account books, etc. should not be destroyed at will.


11. The company should not separate its registered address from its actual address.


12. In order to have a good development, we should learn more and develop towards the integration of industry and finance.


02

Four aspects of tax inspection in 2021

Enterprises should check themselves


According to the situation of the enterprise, the auditors check the wage expense items in the enterprise account books from four aspects


1. Examine and verify the wage payment voucher and social security payment


Check the personnel roster, attendance sheet, wage Sub Ledger and calculation sheet of the enterprise, and check whether the data of wage payment voucher and bank issued wage card are consistent.


2. Check whether the number of employees and salary standard are abnormal


The auditors analyze the accounting documents and original documents of the enterprise, and verify the number of employees and salary standards in combination with the production and operation situation and production scale of the enterprise, and focus on the proportion of the number of people whose monthly wage is less than 5000 yuan.


3. Check the difference between account and actual account


Review and analyze whether the "employee compensation payable" account corresponds to the total wages paid, and check whether the payment of various allowances, subsidies and bonuses is correct.Check the expenditure of "welfare payable" account, and verify the specific situation of cash and physical objects issued by the enterprise through the account.


4. Analysis of enterprise data combined with third party information


The third phase of golden tax system and social security system are used to check whether there is a large difference in the number of employees in the payroll and those who pay social security in the enterprise, and check the proportion and income of employees who declare personal income tax.


03

Nine tax related risks in payroll! Pay attention


Self check 1: is wage income tax calculation correct


It is important to check whether the amount of individual income tax withheld in the wage statement is calculated in accordance with the provisions of the tax law, and whether there are artificial calculation errors and intentional underpayment of individual income tax.


Self examination 2: whether the personnel are real or not


Focus on checking whether the employees on the payroll belong to the real personnel of the company, and whether there are false lists and wig wages.


Self examination 3: is the salary reasonable


"Reasonable wages and salaries" mentioned in Article 34 of the "Implementation Regulations" refer to the wages and salaries actually paid to employees by the enterprise in accordance with the wage and salary system formulated by the general meeting of shareholders, the board of directors, the remuneration committee or relevant management agencies.When confirming the reasonableness of wages and salaries, the tax authorities can follow the following principles:


(1) The enterprise has formulated a relatively standard salary system for employees;
(2) The wage system formulated by the enterprise conforms to the industry and regional level;
(3) The wages and salaries paid by enterprises in the period are relatively fixed, and the adjustment of wages and salaries is carried out in an orderly manner;
(4) The enterprise has fulfilled the obligation of withholding and paying individual income tax on the actual wages and salaries.
(5) The arrangement of wages and salaries is not for the purpose of reducing or evading taxes;


Self examination 4: whether to declare individual income tax


It is important to check whether all the employees on the enterprise's payroll have declared the individual income tax of the "salary" item in the third phase of the golden tax declaration system according to law.

Self examination 5: whether there are more than two income


According to item (2) of Article 2 of the measures for self declaration of individual income tax (GSF [2006] No. 162), "those who obtain income from wages and salaries from two or more places in China shall file tax returns in accordance with the provisions of these measures."


Item (1) of Article 11 stipulates: "those who obtain wages and salaries from two or more places shall choose to report to the local competent tax authorities where one of the units is located."


If an individual obtains two or more wages and salaries, he / she shall fix a unit, carry his / her personal ID card and photocopy, the contract for payment of wages and salaries and the certificate of payment. Before the 15th day of each month, he / she shall report the individual income tax to the local tax authority where the fixed unit is located, and refund the excess and make up for the deficiency.

Self inspection 6: is there any information about the employees who have left but not been deleted


Focus on checking whether there are still employees who have left their jobs or even died, but still declare personal income tax and fail to delete the information of these personnel in time.

Self examination 7: whether the applicable tax items are correct


It is important to check whether enterprises intentionally convert "salary" items into "accidental income" and "other income" when calculating individual income tax, and turn high tax rate items into low tax rate items, resulting in less declaration of individual income tax.

Self inspection 8: is the tax calculation method correct


For the annual one-time bonus obtained by employees in the current month, the tax method of dividing by 12 months is adopted to determine the applicable tax rate and quick deduction according to the quotient.


Note: in a na
During the tax year, the method is only allowed to be used once for each taxpayer.


Self examination 9: is tax-free income legal


It is important to check whether the income items exempted from individual income tax in the wage list conform to the provisions of the tax law, such as whether the health commercial insurance exempted from individual income tax meets the requirements, and whether the communication subsidy is exempt from individual income tax meets the standards.


04

Avoid false wages, Reduce personnel cost for enterprises


Every enterprise hopes to reduce the cost, but it is not advisable to evade taxes through unreasonable wages and salaries.


Under the preferential policy in 2021, how can enterprises reasonably and legally reduce costs?The answers are all in the Huacai enterprise clinic, one click to ask experts, and practically implement Help to solve the problem of enterprise cost.Click on the figure below ☟ one click to ask experts to solve the high cost problem without detours!




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