紧急通知!5月1日起,这样发工资=偷税!会计赶紧自查这四个方面,不然就晚了...
工资表大家肯定不陌生,因为这是每一个会计新手必做的工作之一,而现在这张表出现了大问题!随着各项政策的更新和换代,工资表也越做越提心吊胆,不为别的,因为你做的工资表可能存在涉税风险!
1 “工资表”案例
广东省某税务稽查局根据举报信息,对某企业实施税收检查。最终经过核查取证,稽查人员确认,这家企业在2014年—2016年期间,通过非法冒用他人身份信息的方式,虚列10多名企业人员,并且分解工资,以此虚增工资费用60多万元,偷逃个人所得税20多万元。
面对稽查人员出示的证据,企业承认了违法事实。该局依法对企业作出追缴税款、加收滞纳金,处罚款共计40多万元的处理决定,并对企业进行了处罚。
老板、股东、财务等企业经营管理者,应高度重视税务安排的合法性!不然,不仅要补回以前逃的税款,还需要按每天万分之五计算滞纳金并处以及大额罚款!还会给企业带来名誉和纳税信用评级等方面的损失!
2 税务主要稽查四个方面
会计人赶紧自查!
那税务人员是怎么发现问题的呢?
根据企业情况,稽查人员针对企业账簿中的工资费用项目,从四个方面入手实施核查:
1、审核工资支出凭证、缴纳社保的情况
检查企业的人员花名册、考勤表、工资明细账和计算表,审核工资发放凭证与银行代发工资卡等凭证资料的数据是否对应无差异;如果这个企业为其缴纳社保,税务局才能认同是该公司员工的工资。
2、核查企业职工人数、薪酬标准是否存在异常
稽查人员分析企业记账凭证和原始凭证,结合企业生产经营情况和生产规模,核实从业职工人数和薪酬标准,重点核实月工资额低于5000元的人数占比情况。
3、检查“账实”差异
审查分析企业“应付职工薪酬”账户与实付工资总额是否对应,核对各种津贴、补贴、奖金的发放是否正确。检查“应付福利费”账户支出情况,核实企业通过该账户发放现金和实物的具体情况。
4、结合第三方信息分析企业数据
利用金税三期系统和社保系统,核查工资表中人员与企业缴纳社保人员在数量上是否存在较大差异,并对企业申报个人所得税人员的比例和收入情况实施核查。
3 这样做工资表,
小心违法。
工资表虽小,但涉及的门道不少,会计要警惕,一不小心就可能违法咯。 
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4 今天起,
这样发工资=偷税。 
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所以,会计的小伙伴,对于“工资条”、“工资表”之类的内容,一定要慎重对待哟。
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