Arbitrarily Expand The Scope Of Tax Concessions And Save Tax Illegal Risks

Recently, a company paid less tax by means of illegal research and development expenses, including pre tax deduction and illegal tax payment. The third Inspection Bureau of Shenzhen Local Taxation Bureau investigated and prosecute according to law. The tax was paid 1 million 280 thousand yuan, fined 640 thousand yuan, and the late fee was added to 450 thousand yuan, totaling 2 million 370 thousand yuan.

It is understood that the company is a high-tech enterprise, according to the provisions of the enterprise income tax law, enjoy a tax reduction of 15% of corporate income tax, research and development fees and deductions and other preferential tax policies.

The inspectors will check the tax categories after obtaining the accounting documents and other accounting information of the company in the relevant year.

When examining the company's enterprise income tax returns, the inspectors found that 2012 and 2013 respectively announced the development of new technology, new products and new technology, and the deduction amount was 8 million 240 thousand yuan and 7 million 790 thousand yuan respectively.

Due to the waiver

Larger, the inspector instructed the company to provide detailed accounting for the accounting information, including deductions of the identification report, R & D personnel list, R & D expenditure ledger, and implemented the audit procedures such as spot check accounting records, checking the original vouchers, and consulting the budget of R & D expenses. Finally, it found that the company had committed irregularities in the amount of wages added to the salaries, welfare benefits, and the details of the expenses that could not be provided for the R & D activities. The total amount of irregularities included in the total amount was about 4300000 years.

In addition, the company also has illegal tax actions such as virtual tax expenditure, pre tax payment and production and business related expenses.

Finally, the third Shenzhen Local Taxation Bureau carried out the law according to law.

It has made up for its less paid taxes and imposed a corresponding fine and additional late fees.

In order to implement the spirit of national science and technology development program and encourage enterprises to innovate independently, People's Republic of China

The thirtieth provision stipulates that the research and development expenses of enterprises in developing new technologies, new products and new technologies can be deducted by 50% when calculating the taxable income.

This deduction ratio is relatively high throughout the world, which is conducive to guiding enterprises to increase R & D investment and improve the core competitiveness of Chinese enterprises.

In daily work, the tax department found that some enterprises did not strictly define the scope of research and development expenses in accordance with the relevant provisions of the deduction and deduction due to various subjective or objective reasons, resulting in the violation of pre tax deduction and the payment of enterprise income tax.

The tax department reminds the vast majority of taxpayers: while enjoying the preferential tax policies provided by the state, we should also pay attention to legality and compliance.