Yonghui supermarket checked less tax 78 million 90 thousand yuan
beijingshangbao· 2016-12-13 00:02:16
(4.820 -0.24, Yonghui supermarket, -4.74%) checked less tax 78 million 90 thousand yuan
the Ministry of Finance recently issued the "People's Republic of China Ministry of finance accounting information quality inspection notice (No. thirty-fifth)", were found in all kinds of violations of the amount of 38 billion 600 million yuan, part of the listed company's revenue cost is not real, pay less tax arrears etc. violations, which Yonghui supermarket Limited by Share Ltd fails to declare, declare less prepay enterprise income tax 78 million 90 thousand yuan.
insiders said that if the enterprise is in reasonable range less declared prepay tax can reduce occupied cash flow, but not to declare will pay fines or penalties. In this regard, Yonghui supermarket in December 11th on the Beijing Daily reporter said, need to understand the situation of financial personnel in order to reply. At present, the Ministry of finance has issued a decision to deal with the punishment.
reported less tax 78 million 90 thousand yuan
the Ministry of Finance said, according to the "People's Republic of China accounting law", "People's Republic of China registered accountant", the Ministry of finance to thoroughly implement the "full implementation of government functions, statutory duty must be required to fulfill the law of accounting supervision, unified organization in 2015 35 national financial supervision commissioner the office and the Tibet Autonomous Region Department of finance, the 25 accounting firms with securities qualifications (including branch) and 47 state-owned enterprises, listed companies, private and foreign enterprises to carry out accounting supervision and inspection, inspection found all kinds of violations of the amount of 38 billion 600 million yuan.
part of listed company's revenue cost is not real, arrears, pay less tax and other irregularities, which Yonghui supermarket Limited by Share Ltd fails to declare, declare less prepay enterprise income tax 78 million 90 thousand yuan.
the three quarter of 2016, Yonghui supermarket related operating data show that the final income tax expense amounted to 235 million 900 thousand yuan, an increase of 72.59% to the beginning balance of 136 million 700 thousand yuan, and the reasons for the company's operating profit increased due to the increase in taxes. Liquidity in the monetary fund as of the end of September 30, 2016 the balance of 8 billion 445 million 700 thousand yuan, the beginning of the balance of 2 billion 136 million 900 thousand yuan. The first three quarters of this year, total revenue of 37 billion 15 million 200 thousand yuan, total operating cost of 35 billion 945 million 100 thousand yuan.
violations will be punished
Beijing Daily reporter access to the "Provisional Regulations on enterprise income tax", China's enterprises pay income tax on an annual basis, in order to ensure the tax equalization, avoid large amount of storage at the end at the same time, enterprises need monthly or quarterly prepaid taxes, calculate the actual need pay taxes at the end of the year, and then returned fill less. In the payment amount, the amount of tax is generally in accordance with the actual needs in advance, difficult enterprise can properly reduce the pre tax.
insiders pointed out that less declaration of withholding enterprise income tax is not uncommon, many firms will report false income in the previous quarter, delay payment or pay less taxes, in the last quarter of the previous tax up, to ensure that enterprises have enough cash flow in the first few quarters.
an accounting firm staff to the Beijing Daily reporter revealed that there were differences between accounting standards and tax, will lead to different tax declaration, will generally be Huisuanqingjiao in full after a year, if the number is higher than the number of previously declared paid, there will be a tax rebate, if low in pay. The enterprise may have some do not belong to the schedule of fees or prepayment of such projects, more fees and less accrued income will bring the declaration does not match, the more common in reasonable planning range, less cash flow will have sufficient funds to do other things.
but she also stressed that the real payment is to use the audit results of the third party audit institutions to be used as a tax return. If it is found not to declare, declare less prepay enterprise income tax, in this case, the enterprise may need to pay fines or penalties.
Beijing Han Zhuo lawyer Zhu Lixin said, the enterprise income tax is paid in advance, in general, can pay according to last year's tax amount or degree and even enterprise estimates, at the end of the year the amount, as long as it is not a big gap, rarely punished. But now some companies interested in false, cheat, less declare prepay enterprise income tax, once found, in addition to pay the withholding tax, but also to pay the amount of fines and lag days.
Zhu Lixin also said that this violation of the crime of tax evasion and the nature of the difference between. According to the provisions of the criminal law, the taxpayer to avoid paying a huge amount of tax and accounting for more than 30% of the tax amount, the maximum sentenced to seven years in prison. If that tax evasion of more than 7800 yuan, the circumstances are especially serious, responsible person will face punishment, but the punishment is not to the extent.
the Ministry of finance will build a blacklist of
the Ministry of Finance for inspection found problems, has issued the punishment decision, has been ordered to check the unit earnestly, adjust the accounting, pay taxes, fines and other administrative penalties and shall be responsible to the relevant enterprises and. In the future, the Ministry of Finance in accordance with the State Council, the full implementation of the "double random, open" and "requirement to strengthen the matter, after the regulation, promote the random mechanism, establish and improve the integrity of the file and blacklist system.
was found in the listed company income is not real, arrears, pay less tax and other violations of the enterprise are: Jiangxi Zhengbang Technology (6.900, -0.36, -4.96%) Limited by Share Ltd consolidated accounting statements offset by internal sales revenue of 278 million yuan, with false invoices falsifying expenses for 160 thousand yuan of funds; Xiamen Jinlong automobile (13.740, -0.27. -1.93%) group Limited by Share Ltd part does not comply with the government subsidy income tax policy not to pay corporate income tax 16 million 230 thousand yuan; handing information Polytron Technologies Inc early recognition of revenue 12 million 690 thousand yuan.
Beijing Business Daily reporter Shao Lanjie woods