Suddenly!The new audit system is coming. It is more powerful than Jinsan!From today on, 10 kinds of behaviors and 7 industries will be strictly investigated!


Recently, the intelligent inspection system landed in Shenzhen!How powerful is the intelligent inspection system?How did the tax inspector find you?From today, there are 10 kinds of situations and 7 industries with huge risks. If you find out, you will be punished!


Heavy weight!

Tax bureau announced intelligent inspection system is coming!

Recently, the State Administration of Taxation, Shenzhen Inspection Bureau announced the results of winning the bid for the intelligent case handling system“The era of "intelligent inspection" is coming!

What is the intelligent inspection system?

The wisdom of the intelligent inspection system is reflected in the following two aspects:

Tools: modern technology of machine learning, RPA (robot process automation), semantic understanding.

Functions: automatic collection, comprehensive analysis, fixed filing, quality self inspection, at the same time, it can also realize the functions of automatic data retrieval, automatic analysis, automatic tax calculation and automatic generation of document reports.

The characteristics of intelligent inspection system can be summarized as follows "Comprehensive and automatic" can reduce the burden of inspectors and improve the efficiency of audit.


How powerful is intelligent inspection?

10 directions, 360 degree no dead angle monitoring!

Compared with the previous tax inspection system, the intelligent inspection function has been upgraded a lot. It has a feeling of "spy system"!The data center of data audit system is information analysis management system.It carries out project construction from five aspects.

①  Illegal enterprise discovery

Based on the internal and external data, combined with the experience of business experts in handling cases, it takes the initiative to scan and find potential illegal risk enterprises, so as to take the initiative to crack down on illegal crimes.

②  Analysis of doubtful clues

According to the clue information from different sources, it can sort out the differences of clue analysis, refine the key points of clue analysis, and make the clue analysis report.

③  Tactile perception warning

Monitor all kinds of tax related illegal activities, and timely perceive and warn the new risks and new methods of tax related illegal activities.

④  Business data interaction

Set up the Internet collection module to collect the business data exchanged with the public security, customs and the people's Bank of China, so as to provide multi-source data support for the analysis of selected cases.

⑤  Research and judgment of illegal situation

According to the different tax related illegal activities, this paper analyzes and forecasts the trend of tax violations from the aspects of industry distribution, regional distribution, crime trend and so on.

At the same time, five intelligent analysis systems will be established

①  Intelligent analysis of false VAT invoice

According to the characteristics of the illegal behavior of false opening, intelligent analysis is carried out, so as to detect the false opening behavior in advance, give early warning in time, and react quickly in and after the event.

②  Intelligent analysis of defrauding export tax rebate

From the dimensions of capital flow, ticket flow and logistics, combined with the industry characteristic knowledge, this paper analyzes the illegal tax fraud of enterprises from the massive data, and finds out the illegal clues accurately.

③  Intelligent analysis of tax evasion

The analysis model of enterprise tax evasion behavior is constructed to realize the rapid and accurate identification of enterprise tax evasion behavior.

④  Intelligence analysis of tax related violations in key industries

By using enterprise illegal behavior prediction, sensitive commodity mining and so on, we can actively monitor the dynamic information of key industries, detect abnormal tax related behaviors in advance, and provide targeted regulatory support for tax inspection.

⑤  Intelligence analysis of major tax related violations

Based on the data of tax declaration and financial statements submitted by enterprises to the tax authorities, combined with the invoice situation of enterprises, an intelligent monitoring and analysis component for tax declaration, financial statements and invoice transactions is established to support the monitoring of commodity invoice volume, declaration abnormality and tax burden rate, so as to realize key taxes, financial statements and invoice transactionsNormal monitoring of abnormal behaviors of enterprises in key industries.

Through these 10 aspects, it can be said that there is no dead corner in 360 degree analysis and detection, leaving no dead corner for illegal crimes!


What is the impact on the enterprise?

In 10 cases, 7 industries are strictly investigated!


The registration information is abnormal

For example, the registered address is a virtual address, which does not meet the requirements for foreign business operation. The legal person and financial person in charge are older and have a shorter time of establishment, but the business volume has increased sharply.Enterprises with such characteristics are likely to be empty shell enterprises with false invoices, which must be strictly investigated!


Purchase invoice

Many companies want to buy invoices for lack of cost, especially for construction companies and labor companies.But even if the account is gone and the contract is signed, it is difficult for the goods logistics to be consistent. Under the background of big data audit, paper can not cover the fire!


Large increase in invoice usage

The tax bureau has always been very strict in the management of invoices. No matter whether it is to handle the increase or increase, it will go to the site for review, and the supervision will be strengthened in the later stage.


On the deduction of agricultural products

Tax free agricultural products have always been one of the main sources of false invoices.If the enterprise has a large number of agricultural products sales invoices, it is very easy to be targeted by the tax bureau.

At the same time, if the enterprise calculates and deducts the value-added tax with the method of verification and collection of agricultural products, since the tax amount is calculated according to the sales volume, unit consumption and other data, it is very likely to be fraudulent and it is also the focus of attention of the tax bureau!


Defraud export tax refund

Cheating export tax rebate is common in practice because of its huge profits.The ways of tax fraud are also evolving, with the participation of customs brokers, freight forwarders and other intermediary agencies, adopting the methods of "real bills, flow of goods and fictitious funds".

Note that in the context of intelligent inspection, the tax authorities will strengthen the sharing of data with the customs, detect customs brokers, freight forwarders and other special industries, and monitor and manage abnormal tax related behaviors in advance.


Large public to private

With the online verification of Taxation and nine major commercial banks, as well as the pilot of large amount cash management system this year, the focus of the future public to private is to be strictly investigated.Still want to use private account to collect money and pay less tax?Still want to pay wages in cash without paying individual income tax?If you find out, you will be punished!

Note that the following 9 types of transactions are the easiest to check!


Abnormal tax rate

Tax burden rate can directly reflect the situation of enterprise tax payment, so it is a very important indicator of enterprise risk analysis.In the following cases, taxpayers are likely to be interviewed.

1. Compared with other companies in the same industry in different periods, the tax burden of enterprises changes abnormally, too high or too low.

2. There is a big difference between the tax burden rate and the enterprise's invoice situation and the situation of obtaining expenditure invoice.

3. The change rate of input is far greater than that of output tax.

4. In the case of little change in energy consumption such as water and electricity, the difference of tax burden rate is too large.

It is suggested that enterprises should check the tax burden rate immediately.The normal reasons for the low tax rate are as follows:

1. The added value of products is low.

2. The purchase of fixed assets, prescribed assets and real estate leads to excessive input tax.

3. The market fluctuated and the price dropped.

4. The inventory of raw materials and finished products is large.

If the tax burden rate is low due to normal reasons, the tax bureau can provide proof and explain after inspection.

The abnormal reasons for the low tax rate are as follows:

1. Missing revenue

2. Delayed revenue

3. Calculate the input more, for example, the input transferred out is not transferred out.

4. Wrong application of tax rate.

If the tax burden rate is too low due to abnormal reasons, we should be alert and correct it in time.


Long term zero declaration

Zero or no declaration for 3-6 consecutive months will be classified as abnormal account.


Enjoy tax preference

Focus on whether or not to meet the preferential tax conditions, for example, high-tech enterprises, fraud, all "take off the hat"!


Key tax source enterprises

Key tax source enterprises are naturally the focus of audit due to their great contribution to tax. Even if they are reporting statements, they should submit several more than others, not only to the tax bureau, but also to the Statistics Bureau, the Bureau of Commerce, the Ministry of industry and information technology and other departments.After the data of all departments are connected to the Internet, enterprises will become "transparent". Do you still want to cheat?It's too hard!


key trades

1. In the e-commerce industry, the era of making money without paying taxes has passed.

2. In the construction industry, buying tickets is so common!

3. Labor cost is a big problem in labor dispatch industry.

4. In the pharmaceutical industry, the risk of false opening is very high.

5. In foreign trade industry, export tax rebate is the most likely to have problems.

6. High tech enterprises, enjoy more preferential, natural to strictly investigate!

7. Petrochemical Industry: the phenomenon of name changing sales is serious, and there is a high risk of crime of false opening.

Advantages of Huacai

Industry leader
The first financial and taxation service agency landing on the new third board and the first fiscal and taxation platform providing online services
Qualification certification
It has the agency license issued by the Finance Bureau, the national high-tech enterprises, and the 5A level certification of the accounting agency of the general association of China
23 years of industry experience
300 + professional service staff, 20000 + customer service experience
ISO certification information security
Through the international ISO27001 information security management system standard certification
ISO certification standard management
Through the international ISO9001 quality management system certification
Service capability
The scope of service covers hot cities and hot areas