* * * Ten indicators: early warning of inconsistency between VAT income and income tax income; Alert on abnormal tax deduction ratio of inventory; Early warning of abnormal elasticity of input tax and output tax; Early warning of high proportion of accounts received in advance; Early warning of abnormal contribution rate of income tax; The early warning amount is higher than 90%; Risk early warning; Invalid warning; Early warning of abnormal change rate of main business income; Early warning of audit enterprise's loss. Indicator 1: warning of inconsistency between VAT income and income tax income; The income declared by value-added tax should be basically the same as that declared by enterprise income tax. If the difference is 10%, an early warning will be given. Therefore, it is inconsistent under special circumstances, and the reasons should be explained. Indicator 2: Alarm for abnormal inventory tax deduction ratio; The proportion of "current inventory input tax" to "current taxable and export commodity purchase cost" can be understood as comprehensive tax deduction rate. The highest VAT rate is 17% and the lowest is 0%. On the whole, it must be between 0% and 17% if it is normal. If it breaks through, it is necessary to warn and explain. It's that simple! Indicator 3: Early warning of abnormal elasticity of input tax and output tax; The flexibility of input tax and output tax of general VAT taxpayers refers to the changing relationship between the input tax and output tax of taxpayers in the current period and the same period of last year. Ideally, the change direction and amplitude of the two are basically the same. The tax authorities intend to use this indicator to warn the abnormal changes of enterprise input-output projects and analyze the abnormal tax-related information in enterprise operation. Indicator 4: Early warning of high proportion of accounts received in advance; Generally speaking, the advance accounts of enterprises account for more than 20% of the main business income, which is easy to warn. Indicator 5: Early warning of abnormal income tax contribution rate; If the contribution rate of enterprise income tax in this industry is lower than the early warning value of the contribution rate of this industry in that year, the enterprise may have some problems such as ignoring or underestimating the income from its main business, listing many costs and expenses, and expanding the scope of pre-tax deduction. Calculation caliber: income tax contribution rate = (main income of income tax payable) 100% indicator 6: most invoices are issued with the top amount, and the full amount of invoices is higher than 90% warning; Indicator 7: early warning of three risk points, such as the monthly turnover of funds or inventories exceeding 5 times; Indicator 8: A large number of invalid invoices appear after issuance; Indicator 9: Early warning of abnormal change rate of main business income; The main function of this module is to analyze the changes of the main business income of enterprises and judge whether there are problems such as underestimating the main business income of enterprises. If the change rate of the main business income of an enterprise is lower than the average change rate of the industry, the enterprise may underreport or ignore the main business income. Indicator 10: loss warning of audit enterprises; According to the annual declaration of enterprise income tax, the proportion of losses reported by enterprises in all audit collection enterprises is counted.
Second, the feed industry tax indicators-tax early warning indicators
The feed industry is tax-free. There are more than 200 early warning indicators. It mainly includes: inventory turnover rate, fixed assets turnover rate, sales revenue growth rate, ticket retention, elasticity coefficient of purchase and sale items, cost profit rate, etc.
3. How to generate a VAT warning, and what is it?
The above tax background system will generate an early warning if your tax situation and statements are unreasonable, and then let you write statements or you go to them for tea. That's all I know.
Fourth, why is the tax warning given as soon as a tax is declared? It is because of these indicators.
Now it is automatically selected by the Golden Tax Phase III system, so we must pay attention to whether the declared tax indicators and financial indicators are reasonable when filing.
Verb (abbreviation of verb) golden tax warning What is a golden tax warning? Jinsan early warning? How can we prevent Jin San from being audited? What is the logic of Jinsan early warning?
Through the early warning and evaluation system of Golden Tax Phase III collection and management software, the tax authorities analyze the data information and logical relationship of taxpayer information every month according to the indicators set by the system, measure the tax risk of taxpayers' historical tax-related problems, links and behaviors, screen out suspicious information, conduct early warning and evaluation, and conduct double random lottery inspection on important information. Several situations of early warning issued by the third tax period early warning evaluation system: 1. Inconsistency between VAT income and income tax income will lead to system warning. The income declared by value-added tax should be basically the same as that declared by enterprise income tax. If the difference is 10%, an early warning will be given. 2. Abnormal inventory tax deduction rate. Refers to the proportion of "current inventory input tax" to "current taxable export commodity purchase cost". Generally 0- 17%. If it exceeds this range, an early warning will be issued. It can also be understood as the comprehensive tax deduction rate. The highest VAT rate is 17% and the lowest is 0%. Generally speaking, the comprehensive tax deduction rate must be between 0%- 17%. If there is a breakthrough, it is necessary to give an early warning and explain it to the tax authorities. It's that simple. 3. The early warning elasticity coefficient of the change elasticity of input tax and output tax usually refers to the degree of correlation between the two change indicators. The change of input tax and output tax is positively related, that is, the increase of input tax is accompanied by the increase of output tax. Change rate of input tax = (current input tax-input exchange amount in the same period)/input tax in the same period x100%; Output tax change rate = (current output tax and current output tax)/current output tax x100%; Elastic coefficient = change rate of input tax/change rate of output tax. The flexibility of input tax and output tax of general taxpayers of value-added tax refers to the changing relationship between the input tax and output tax of taxpayers in the current period and the same period of last year. Ideally, the change direction and amplitude of the two are basically the same. The tax authorities intend to use this indicator to warn the abnormal changes of enterprise input-output projects and analyze the abnormal tax-related information in enterprise operation. 4. Early warning of high proportion of accounts received in advance. If the proportion of accounts received in advance is too large, it will also attract the attention of the tax bureau, and some enterprises are suspected of not confirming income according to the time node. 5. Abnormal income tax contribution rate Early warning Income tax contribution rate = (taxable income/main business income) * 100% If the income tax contribution rate of an enterprise is too low compared with its peers, there may be cases of underestimating income and overestimating costs. 6. Most (70%) invoices are issued by quota, and the total invoice amount is higher than 90%. A large number of invalid invoices will lead to system warning. 7. Auditing enterprises' losses for three consecutive years will lead to system early warning. According to the annual declaration of enterprise income tax, all the losses reported by enterprises in that year shall be audited and collected.
The proportion of enterprises is used to analyze and reflect the management status of enterprise income tax collection by industry, region and year. Enterprises that have suffered losses for three consecutive years may have problems such as less income and more costs and expenses to expand the scope of pre-tax deduction. Generally speaking, the abnormal tax payment of enterprises is as follows: the total tax payment and tax rate do not match the scale of operation, but they deviate greatly from the same type and industry; The suspicion of abnormal business tax avoidance is prominent: frequent related transactions, transferring profits to related enterprises; Non-standard tax payment: accounting accounts are unclear, tax returns are not timely, and there are problems with invoicing.
6. What does the early warning of export tax rebate mean?
Early warning of export tax refund is usually due to the following reasons: 1. Suppliers of export enterprises are listed as concerned enterprises by local tax authorities because of problems in tax collection, tax payment, tax arrears or VAT invoices, so export enterprises often have early warning signals when purchasing their products; 2. Early warning signals will also appear when the products of export enterprises are related to the products of national key concern, such as CPU and electronic products; 3. Improper or unskilled operation of export enterprises leads to frequent problems such as abnormal declaration, overdue declaration, chaotic internal and external accounting management and unclear filing of documents. It will also be listed as a concerned enterprise by the tax authorities, and an early warning signal will appear. Once there is an early warning of export tax refund, the tax authorities usually take the following measures: First, the export enterprises are evaluated for tax refund; The second is to implement tax inspection. In practical work, the commodities and related enterprises involved will also be adjusted by correspondence.