Millet, suning.com, 2345 and other Internet Co were named tax evasion.

category:Internet click:482
 Millet, suning.com, 2345 and other Internet Co were named tax evasion.


The Ministry of Finance recently issued the 2018 Accounting Information Quality Inspection Bulletin (hereinafter referred to as the Bulletin) showed that in the 2017 annual accounting law enforcement inspection, the Internet industry showed a light asset operation, equity and creditors rights investment intertwined, management structure and corporate entity separation, business operations without boundaries and other prominent features. Some enterprises cross border transfer profits, evade paying taxes and other issues are more prominent.

Some listed companies were named.

The Shanghai reporters found that the listed companies included some listed companies.

Millet company

There are some problems in the company, such as incorrect accounting for part of the expenses amortization, failure to declare and pay taxes for goods donated as sales acts, irregular management of reimbursement invoices, and imperfect cost management system.

According to the relevant provisions of the VAT law, although enterprises do not receive income from gifts, they still need to levy VAT and enterprise income tax according to the same sales behavior and referring to the price of similar goods.

This provision is mainly aimed at avoiding loopholes in tax laws and avoiding enterprises paying no taxes in the name of giving away non receipts. The sale of goods to the outside world is regarded as a sales activity, which not only blocks the loopholes, but also makes the VAT chain complete. However, there are still some enterprises that do not pay the goods as the sales tax.

Suning.com

The company has some problems, such as not transferring the deferred earnings of 5.3189 million yuan at the same time, not fully disclosing the influence of the income generated by the items of after-sale rent-back on the profits of the current year, and adding and deducting 34.2228 million yuan for the duplicate declaration of R&D expenses.

According to the provisions of the enterprise income tax law, R&D expenses can be deducted according to 50% of the actual amount. This year, in order to promote scientific and technological research and development, the policy was adjusted to add up to 75% of the actual occurrence of deductions, while allowing 80% of the actual occurrence of overseas research and development within two-thirds of domestic research and development deductions.

This is a tax incentive policy that is conducive to R&D, but repeated declarations of R&D costs will increase deductions, reduce taxes and be suspected of violating the law.

2345

There are some problems in the company, such as the overcharge of 3.97 million yuan caused by the expenditure of the previous year, the incorrect use of the deferred income tax rate, and the impact on the deferred income tax assets of 2.67 million yuan.

According to the relevant laws of enterprise income tax in China, more expenses will be paid less tax, also suspected of illegal.

letv

The company and its subsidiaries have unregistered provision for impairment of assets; the subsidiariesannual report does not disclose all related party transactions; and 2016 expenditures for previous years are included.

In addition, the company and its subsidiaries still have some problems, such as the use of loans not in accordance with the contractual purpose of borrowing, the overdraft of VAT invoices, the inadequacy of the subsidiarys paid-in capital.

According to the relevant provisions of our VAT law, if more VAT invoices are not rushed back in time, it will involve the risk of false value-added invoices. Usually the amount of invoices must be consistent with the real transaction amount.

37 amuse each other

The company has some problems, such as improper accounting, less taxation fees, non-standard internal control management, etc. Among them, more income 3514,000 yuan, less enterprise income tax 1169,000 yuan.

There are different attitudes towards tax collection and administration of Internet enterprises.

In recent years, the Internet industry has developed rapidly. According to the latest data from the Ministry of Industry and Information Technology, from January to August of this year, Chinas Internet and related service enterprises above the scale (referred to as Internet enterprises) completed business income of 595.5 billion yuan, an increase of 20.7 percent over the same period last year. However, our country has different attitudes towards the tax collection and administration of Internet enterprises. Li Xuhong, director of the Institute of Fiscal and Tax Policy and Applied Research of Beijing National Accounting Institute, told the Shanghai Stock Exchange that one view is that Internet enterprises started late and still belong to the stage that needs support. Therefore, it is necessary to give them a relaxed tax environment; the other view is that from the perspective of tax equity, whether or not, Internet enterprises start late. Is the sale of physical shops, or Internet sales, should be fair tax to stop tax blind spots. Through the information disclosed in the bulletin, we can see that there are some universal problems in the financial and tax management of Internet enterprises, and the government should strengthen the supervision and management of tax in this industry in the future. Source: Shanghai securities news. China Securities Net editor: Wang Fengzhi _NT2541

In recent years, the Internet industry has developed rapidly. According to the latest data from the Ministry of Industry and Information Technology, from January to August of this year, Chinas Internet and related service enterprises above the scale (referred to as Internet enterprises) completed business income of 595.5 billion yuan, an increase of 20.7 percent over the same period last year. However, our country has different attitudes towards the tax collection and administration of Internet enterprises.

Li Xuhong, director of the Institute of Fiscal and Tax Policy and Applied Research of Beijing National Accounting College, told the Shanghai Stock Exchange News that one view is that Internet enterprises started late and still belong to the stage that needs support. Therefore, it is necessary to give a relaxed tax environment.

Another view is that from the perspective of tax equity, whether the sale of physical shops, or Internet sales, should be fair tax to eliminate tax blind spots. Through the information disclosed in the bulletin, we can see that there are some universal problems in the financial and tax management of Internet enterprises, and the government should strengthen the supervision and management of tax in this industry in the future.