税务常识第18期 – 2013-2014年税收审查的重点内容

最近,税务局公布了最新的2013-2014年税收审查重点的公告。

该公告提出有些纳税人不合法履行纳税和养老金有关条例的义务,这一潜在风险引起了税务局的极大关注。并且,该文章还介绍了税务局将如何阻止、审查和处理那些不合法的行为。税局强调该公告所列举的并不包括税局将会采取的所有的行动,而只是将采取的重点行动。 审查的重点有:

  • 利润转移
  • 税务犯罪
  • 不合理利用信托

以下是税务局认为在税务和养老金方面存在较大风险的领域:

  • 上报不适当的工作相关费用
  • 富人是否正确申报应纳税收入
  • 是否正确申报工资预扣税
  • 承包商安排
  • 中小型企业的凤凰重生的逃税计划
  • 雇主不正确的给雇员发放养老金

阻止偷税漏税活动的一个有力的工具是税务局日渐强大的信息与数据匹配系统。 该系统涵盖了更加强大的数据库,包括股票的买卖、投资信托管理的物业资料 和范围日渐扩大的国际间银行交易数据。

随着税务局不断地进行分析和匹配由第三方提供的信息,阻止虚假的税收抵扣和假冒的身份继续是今年的重点。在今后的几期里我们会详细介绍一些关于中小企业的关注重点。

(以上只代表本人个人观点并不适用每个人, 有关建议不能作为您行动的依据)

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