Journalism

Personal wechat Alipay collection has been checked!Since June, enterprises should be careful to avoid taxes like this!

2021-06-04

Suddenly!Wechat and Alipay have been checked again!Pay tax + fine!What are the tax related risks of wechat and Alipay collection?How to avoid it?

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Suddenly!Personal wechat and Alipay are checked!

Pay tax + fine!


Recently, there are company personal wechat, Alipay collection was checked, pay tax + fine!


Case 1:


An information consulting company in Jiangmen City, after verification, collected account making fees through wechat, private accounts or cash. Among them, the concealed income was 2.81 million yuan, and the final inspection tax was 850000 yuan, and the fine was 420000 yuan.


Case 2:


A property company in Nanjing, through the private wechat, Alipay income and expenditure of the company's operating funds, the enterprise's income into the private account.Fortunately, the company reduced the risk and loss through self-examination and self declaration during the filing period.


The above two cases belong to hidden income, and the special point is that they are realized through wechat, Alipay and other emerging payment methods. Enterprises frequently use personal wechat and Alipay to hide their income, which has gradually become the focus of the tax bureau's audit income!


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be vigilant!Payment by wechat and Alipay

Be careful to attract these four risks!


Now many units use wechat and Alipay to collect and pay, which is really convenient, but at the same time, do not ignore the risks!


1. Risks of VAT


There are two risks for the payer, one is the risk of not obtaining the input deduction voucher, and the other is the risk of obtaining false invoice.

Personal Alipay and wechat payment do not go through the public account. Generally, the three flows (capital flow, goods logistics and invoice flow) are inconsistent. It is likely that there will be the situation of buying invoices. The payers are easy to receive false invoices and bring risks to themselves.


For the payee, there is the risk of failing to declare the income in time.

2. The risk of enterprise income tax


One of the risks of enterprise income tax is the omission of income, the other is the risk of cost increase.If the enterprise employees pay by personal wechat and Alipay, they do not obtain legal and effective vouchers at that time, and the procedure of making up the vouchers later is complicated. If they do not obtain the compliance certificates, the income tax will face the risk of increasing.


3. The risk of personal income tax


Paying wages to employees through wechat and Alipay may lead to the risk of not reporting personal income tax or deliberately evading personal income tax.At the same time, wechat and Baofa Hongbao also need to pay attention to the personal tax problem. We should distinguish different situations to judge whether or not to pay personal tax and how to pay personal tax.

4. Company management risk


Using wechat and Alipay for payment also has risks in company management.

5. Shareholders are jointly and severally liable for the debts


If the company uses the shareholder's personal account to collect and pay for a long time, it is easy to cause the separation of public and private. If the enterprise is insolvent, the shareholders should bear joint and several liability and use their personal assets to repay the company's debts.


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How can wechat and Alipay avoid risks?

Give you 5 brochures!


Although there are risks in wechat and Alipay collection and payment, enterprises can effectively avoid risks as long as they manage and standardize, declare income normally and pay taxes!


(1) Open wechat and Alipay accounts in the name of the company


Wechat and Alipay accounts opened in the name of the company belong to corporate accounts, which have the same nature as bank accounts, and can normally conduct transactions.


(2) For individual businesses, wechat and Alipay accounts should be set up separately.


Individual industrial and commercial households are allowed to collect money from individual accounts. However, in order to distinguish them from household consumption, it is suggested to set up a separate wechat and Alipay account number for collection and payment, so as to avoid the separation of public and private accounts.


(3) The funds collected from personal account shall be transferred into the corporate account number in time


Sometimes it is more convenient to collect money from personal account, but in order to avoid missing the calculation of income, the income should be transferred to the public account in time.


(4) Keep bills and receipts


The bills and payment vouchers of Alipay and wechat have the same effect as those of banks and other financial institutions. Enterprises should print and keep them regularly.


(5) Ask for credentials in time


Personal payment by wechat / Alipay should obtain vouchers in time to offset input tax or to enter costs.


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Do wechat and Alipay collection belong to non cash payment?

How to make accounts?


1. Do wechat and Alipay collection belong to non cash payment?


According to he Bing, the income tax department of the State Administration of Taxation, analyzes the basic concepts of the administrative measures for pre tax deduction voucher of enterprise income tax. The payment voucher paid by non cash method is a relatively broad concept, which includes not only various payment vouchers of financial institutions such as banks, but also payment bills or payment vouchers of third parties such as zhifubao and wechat payment.


In practice, there are three kinds of situations: paying in cash means paying more corporate income tax.

Alipay and wechat do not belong to the cash payment method. Those who have the above business will not pay more corporate income tax. You can rest assured.


2. How to make account for wechat and Alipay collection


Wechat and Alipay collect funds through the "other monetary funds" account.


(1) When the sales payment is collected to confirm the income

Debit: Other Monetary Funds - Alipay / wechat

Credit: main business income

Tax payable - VAT payable (output tax)


(2) Wechat / Alipay and bank transfer

Bank withdraws cash to wechat Alipay

Debit: other monetary funds Alipay / wechat

Credit: bank deposit


Withdraw money from wechat / Alipay to bank

Debit: bank deposit

Credit: other monetary funds Alipay / wechat


(3) Wechat / Alipay purchase items

Debit: cost / fixed assets, etc

Tax payable - VAT payable (input tax)

Credit: other monetary funds Alipay / wechat


(4) Wechat / Alipay involves handling charges


For example: company a received payment of 113 yuan by personal wechat, and the actual amount received was 112 yuan, of which 1 yuan was wechat service charge, and an invoice of 113 yuan was issued to the customer


Debit: accounts receivable 113

Credit: main business income 100

Tax payable - value added tax (output tax) 13

Debit: bank deposit 112

Financial expenses - handling charges 1

Credit: accounts receivable 113


(Note: when the service charge is entered into the account, if the voucher cannot be obtained, a description of the situation can be written, and the leader can sign the account.)


(5) Enterprises send wechat red packets to employees


When you get red


Debit: production cost / management expense, etc

Credit: employee compensation payable employee welfare


When withholding individual income tax


Debit: employee compensation payable employee welfare

Credit: other monetary funds Alipay / wechat

Tax payable personal income tax payable



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