National tax self inspection to make up taxes, how to do it, tax self inspection must pay taxes

According to the tax payment form reviewed by the tax authorities, the enterprise should go to the tax collection hall to print the tax payment book, and pay the tax amount and the corresponding tax late fee, which usually does not involve a fine.

Therefore, tax self-inspection should be weaker than tax inspection, and weaker than tax inspection.

Tax self-inspection and tax payment refers to an inspection method in which the in-charge tax bureau (or inspection bureau) of the enterprise notifies the enterprise to conduct its own inspection, and then reports it to the tax authorities, and carries out the corresponding tax payment treatment according to the results of the enterprise's self-inspection.

Tax self-examination is an effective way to supervise taxpayers to self-examine and self-correct tax violations, through the organization of taxpayers self-examination, urge and guide taxpayers to self-examine and correct the tax violations that have occurred, and give the opportunity to "correct" in accordance with the law, so that taxpayers can feel the respect of the tax authorities for their basic rights, and encourage taxpayers to seriously carry out self-examination and actively pay taxes.

I think it's mainly due to your zero declaration anomaly for six months in a row.

You check your previous accounts to see if there is any omission of output tax or transfer of input tax, and if so, direct deduction of output tax or transfer of input tax, and adjustment of relevant income, cost, inventory and other accounts.

If there is no problem with the accounting processing, you tell the tax authorities that you will reflect the tax next month. If the declaration data looks good and has an immediate effect, then you will temporarily control the deduction of input tax, and postpone the certification of the special ticket for one month (but pay attention to the certification period, do not exceed the deadline), so that there is a tax declaration in these two months. In this way, the declaration indicators are also good-looking, and the company does not pay more taxes.

Self-inspection and tax payment, as the name implies, is to check by yourself, and if you find it, you will pay the tax, and then the tax bureau will not need to check if you are satisfied, and they will check if you are not satisfied. Then you see if you have any income before, if you really don't have it, just talk to the tax bureau officer, ask his opinion, and tell him well, he doesn't want to trouble, and it is rare to check you.

6 consecutive tax returns are not very believable, and it will be okay to find some problems to make up taxes by yourself (such as whether there is a ticket income), and it will be troublesome to wait for the tax bureau to come to check.

Legal analysis: If a tax-related problem is found in the self-inspection stage of the enterprise, the enterprise will go to the tax collection hall to print the tax payment book according to the tax payment form reviewed by the tax authorities, and pay the tax payment amount and the corresponding tax late fee, which usually does not involve fines. Therefore, tax self-inspection should be weaker than tax inspection, and weaker than tax inspection.

Legal basis: Law of the People's Republic of China on the Administration of Tax Collection Article 65 Where a taxpayer fails to pay the tax payable and obstructs the tax authorities from recovering the tax arrears by means of transferring or concealing property, the tax authorities shall recover the tax arrears and impose a fine of not less than 50 percent but not more than five times the amount of the tax in arrears; where a crime is constituted, criminal responsibility is pursued in accordance with law.

Self-inspection and tax payment is to find that the tax amount is inconsistent with the actual tax payment, and the common self-inspection tax payment situations are as follows:

First, the taxpayer finds that the taxpayer has made an error in paying taxes during the tax declaration period through the self-examination procedure, and completes the supplementary declaration and payment of taxes during the tax declaration period;

Second, the taxpayer finds that the tax items that have passed the tax declaration period are wrong through the self-examination procedure, and supplements the declaration and payment of taxes and late fees.

Self-inspection of tax payment behavior:

1. The business activities are not true.

The tax bureau will use the big data platform, the comparison of the operating conditions of the same industry in the region, and the viewing of electricity meters to check whether your enterprise truly reflects all business activities and whether there is an off-the-books operation.

2. The cost is not real.

Enterprises use the cost-to-income ratio formula, part of the income is meager profit or flat sales, and the actual profit is not consistent, Xiaohui reminds: income and cost to match, non-special circumstances of small profits, flat sales, low gross profit or "upside down" will be included in the evaluation focus.

3. The deduction voucher does not meet the regulations.

If some of the company's deduction vouchers are white slips, some are fake invoices, some are invoices related to personal consumption, and some are unrelated to business activities, then once discovered, the tax authorities will conduct a comprehensive verification of the authenticity of your accounts, and even be punished.

4. Failure to make tax adjustments as required.

Under normal circumstances, the enterprise accounts according to the accounting system, so when the annual final settlement is settled, there are more tax adjustment items, but the actual situation is that the adjustment is not adjusted or the adjustment is incomplete, then you will be included in the assessment focus.

5. Related-party transactions do not follow the arm's length principle.

If the enterprise has a tax-exempt company and a taxable company, and does not account for the costs and expenses independently, resulting in a large loss of the taxable company, then there may be big problems.

Taxpayers with the above behaviors should go to the tax authorities to supplement the declaration as soon as possible, and do not take chances, once the tax authorities take the initiative to intervene, they will lose the opportunity to self-check and make up the declaration, and at the same time be added to the "blacklist" and pay late fees.

National tax self-inspection and tax payment, how to do.

Self-check how to make accounts for the tax of the previous yearThe tax payment of the previous year, involving the profit and loss account, is recorded in the account of "profit and loss adjustment of the previous year", and the accounting entries are as follows: debit:

Profit and Loss Adjustment for Previous Years Credit: Taxes Payable Enterprise Income Business Tax Urban Construction Tax Education Surcharge First Auction Local Education Surcharge Carry-forward Profit and Loss: Borrow:

Profit Distribution - Undistributed Profit Credit: Profit and Loss Adjustment for Prior Years 2After paying the tax, the accounting voucher entry:

Borrow: Taxes Payable Business Tax Urban Construction Tax Education Surcharge Local Education Surcharge Loan: Bank Deposits or Cash on Hand.