税收风险管理指标

税收风险管理指标 税收风险管理主要是针对纳税人少缴税款,虚开发票等税收违法行为进行的管理～其主要管理手段是通过税收风险指标对税收管理中存在的风险进行识别～然后采取纳税辅导、风险提醒、管理员核查、纳税评估、税务稽查、专项整治等应对措施消除风险～以达到提高征管质量的目的。 风险指标设计主要遵循三项原则。一是企业财务报表反映的相关数据违背经营常规的要求。如往来金额过大～库存过大～成本费用过大等。二是申报税款低于当期各项税收平均指标或最低指标。如企业存在理论少缴税款～增值税低税负～所得税低贡献率～长期有收入无税款等。三是风险指标数据的取得要有征管信息系统的支持～即能通过征管信息系统提取到该数据。 根据上述原则选取的风险指标按照企业经营过程和申报结果可分为:资金往来异常～货物异常～收入异常～成本费用异常～税负异常～抵扣异常等六大类～三十五个指标～基本涵盖了企业生产经营的全过程。以后～随着对各种风险指标的研究～成熟一个添加一个～以满足风险监控的需要。 现将六大类三十五项指标详细分述如下: 一、A级风险指标也称特级风险指标,6个, A级风险指标主要是对可能存在虚假交易和虚开虚抵隐患的行为be based on a variety of geological conditions, through field Grouting test. (2) the flushing pressure: flush water pressure 80% of Grouting pressure, pressure 1MPa, 1MPa; rinse water pressure 50% Grouting pressure, pressure over 0.5MPa, 0.5MPa. (3) the cracks flush rushed to return after the end of 10min, and the length of time required, not less than 30min Burr hole, collusion with the holes of not less than 2H. On clarification of water are not up to the required hole section, should continue to wash, holes in the sediment thickness shall not exceed the remaining 20cm. (4) when the nearby are filling in holes or are close to filling the hole ends less than 24h, the fractured washing should not be conducted. (5) the filling hole (above) cracks after washing, the hole (above) should be immediately conducted a grout continuous operation, break interval over 24h for some reason, should be fractured again rinse before Grouting. 11.4.3 water pressure test (1) water pressure test should be carried out in the cracks after washing, according to instructions, using "easy water", "single point" and the "five-point" for water pressure test. (2) simple pressure test after the cracks flush flush or a combination of fissures. Pressure Grouting pressure 80%, if this value is greater than 1MPa, 1Mpa; water 20min, 5min read the water flow pressure, taking the final flow values were calculated flow, its results to permeability. Five-point and single-point method for water pressure test is executed in 进行监控的指标～这些指标出现异常是最高级别的税收风险。 A1、应收账款大于销售收入:虚假交易～虚开隐患。 应收账款是核算企业销售后未收回的货款～出现应收账款大于销售收入～说明除本期销售没收回货款外～上期销售也有大量没收回的货款～这就是只销售货物不收回货款,或基本不收回货款,的情况。一个没有经营性现金流的交易行为我们有理由怀疑其交易的真实性。如果其交易存在虚假或部分虚假～则虚开的风险是巨大的。 另外～应收账款大于销售收入现象也可能是企业乱记账～乱对应科目造成。例如～企业销售的未开票货物,以后还要开票,～正确的应记应收账款和主营业务收入的增加～而企业错误地记为应收账款的增加和库存商品,产成品、在途商品,的减少等。 A2、应付帐款大于销售收入:虚假交易～虚开隐患。 应付账款是核算企业购进货物应付未付的货款。应付账款大于销售收入说明企业销售的货物购进时都没有,或绝大部分没有,付款～购货长期不用付款使交易的虚假成分增大～虚开的风险也很大。 A3、新认定一般纳税人3个月销售收入超过1个亿或6个月超过3个亿:虚开隐患。 按正常规律～新认定一般纳税人经营初期由于资金、市场营销经验、客户忠诚度等原因短期内销售收入一般不会很大。对在短期内销售暴增的新开业户应注意其经营业务的真实性～防止虚开和突然注销。 A4、期间费用总额大于销售收入的30%:虚抵～虚开隐患。 -t" and the "fivepoin water pressure test should be carried out in the cracks after washing, according to instructions, using "easy water", "single ion, break interval over 24h for some reason, should be fractured again rinse before Grouting. 11.4.3 water pressure test (1)operatcted. (5) the filling hole (above) cracks after washing, the hole (above) should be immediately conducted a grout continuous he nearby are filling in holes or are close to filling the hole ends less than 24h, the fractured washing should not be conduwhen tthe required hole section, should continue to wash, holes in the sediment thickness shall not exceed the remaining 20cm. (4) quired, not less than 30min Burr hole, collusion with the holes of not less than 2H. On clarification of water are not up to ime reing pressure, pressure over 0.5MPa, 0.5MPa. (3) the cracks flush rushed to return after the end of 10min, and the length of t(2) the flushing pressure: flush water pressure 80% of Grouting pressure, pressure 1MPa, 1MPa; rinse water pressure 50% Groutbe based on a variety of geological conditions, through field Grouting test. point method for water pressure test is executed in-point and single-aking the final flow values were calculated flow, its results to permeability. FiveGrouting pressure 80%, if this value is greater than 1MPa, 1Mpa; water 20min, 5min read the water flow pressure, tpoint" for water pressure test. (2) simple pressure test after the cracks flush flush or a combination of fissures. Pressure 2 企业毛利率一般不会超过30%,个别企业除外,～如果期间费用大于销售收入的30%～则企业经营根本无利可图～是不能正常运转的。企业期间费用大于30%一般是由于非正常费用挤入造成的～最常见的一是多列运费～二是多列成品油～三是多列过桥过路费～四是虚构工资津补贴等～五是多列其他各项杂费等。其中许多项目既多抵进项税又多列支费用。 A5、增值税超高税负企业:所得税隐患～虚开隐患。 商贸企业税负超过2%,即企业有11.76%的毛利,～从增值税负的角度反算～企业的毛利均超过了正常水平～但在实际经营中～这些企业税负高并不是因为毛利高造成～而是由于不能取得合法有效的进项发票所致。即这部分企业入账的成本费用中有很多发票的取得是与实际经营不符的～即有的是找来的假票～有的是与经营无关的其他发票,有的是代开的其他发票～还有一些是白条入账～这些不合理、不规范的进货发票和费用发票在计算所得税时是不能列支的～那么企业在所得税方面就存在很大的隐患。由于这些企业进项发票无法正常取得～使我们对其业务的真实性很难判断。因此这些企业中极易存在虚开增值税专用发票的隐患。 A6、存货与留抵税金不匹配:虚开隐患～虚抵隐患。 企业留抵税金是反映存货中所含的税金～其最大数额不应大于存货×17%。造成留抵税金大于存货×17%的原因一是企业销售价格低于进货成本～即成本大于收入。二是有非成本因素的税金抵扣过大～如固定资产、运费、成品油、农产品等。三是进项票取得不及时～即估 -e"fiv test should be carried out in the cracks after washing, according to instructions, using "easy water", "single point" and the rval over 24h for some reason, should be fractured again rinse before Grouting. 11.4.3 water pressure test (1) water pressurek inteilling hole (above) cracks after washing, the hole (above) should be immediately conducted a grout continuous operation, breailling in holes or are close to filling the hole ends less than 24h, the fractured washing should not be conducted. (5) the fare f le section, should continue to wash, holes in the sediment thickness shall not exceed the remaining 20cm. (4) when the nearbys than 30min Burr hole, collusion with the holes of not less than 2H. On clarification of water are not up to the required hoot lesressure over 0.5MPa, 0.5MPa. (3) the cracks flush rushed to return after the end of 10min, and the length of time required, ng pressure: flush water pressure 80% of Grouting pressure, pressure 1MPa, 1MPa; rinse water pressure 50% Grouting pressure, pbe based on a variety of geological conditions, through field Grouting test. (2) the flushinpoint method for water pressure test is executed in-point and single-flow values were calculated flow, its results to permeability. Five inalGrouting pressure 80%, if this value is greater than 1MPa, 1Mpa; water 20min, 5min read the water flow pressure, taking the fpoint" for water pressure test. (2) simple pressure test after the cracks flush flush or a combination of fissures. Pressure 3 价入库的货物已销售～但进项发票滞后取得。以上无论哪种情况～税收上都存在明显疑点 二、B级风险指标也称高级风险指标,10个, B级风险指标主要是针对企业可能存在十分明显的偷税行为～而且数额可能较大的行为进行监控的指标。这些指标出现异常是高级别税收风险～绝大部分存在明显的偷税疑点。 B1、存在“理论少缴税款”现象:偷税风险。 所谓“存在理论少缴税款”就是根据我国增值税的设计原理和计算方法～用一个相对准确的公式计算出每个企业理论上应纳的增值税额～用这个理论应纳税额减去实际缴纳的税额就是存在的理论少缴税额。 根据增值税设计原理～企业应纳增值税=企业毛利额,增值额,×17%～但中国的增值税实行扣税法计算～一些费用项目固定资产的进项是可以抵扣的～主要包括运费、汽油费、固定资产、等。同时～我国增值税是按月计算的～所以还应考虑到期初期末留抵税金的影响～其中工业企业生产成本中还包括一些活劳动,非抵扣项目,～经测算～一般工业成本中的非抵扣项目占5%以上。综合考虑以上因素～我们得出商业企业和工业企业理论少缴税款的公式: 商业企业理论少缴税款=,销售收入-销售成本,×17%-申报应纳税额-运费抵扣-固定资产抵扣-|,期初留抵-期末留抵,| 工业企业理论少缴税款=,销售收入-销售成本×95%,×17%-申报应纳税额-运费抵扣-固定资产抵扣-|,期初留抵-期末留抵,| point method for water pressure test is executed in-point and single-aking the final flow values were calculated flow, its results to permeability. FiveGrouting pressure 80%, if this value is greater than 1MPa, 1Mpa; water 20min, 5min read the water flow pressure, tpoint" for water pressure test. (2) simple pressure test after the cracks flush flush or a combination of fissures. Pressure -t" and the "fivepoin water pressure test should be carried out in the cracks after washing, according to instructions, using "easy water", "single ion, break interval over 24h for some reason, should be fractured again rinse before Grouting. 11.4.3 water pressure test (1)operatcted. (5) the filling hole (above) cracks after washing, the hole (above) should be immediately conducted a grout continuous he nearby are filling in holes or are close to filling the hole ends less than 24h, the fractured washing should not be conduwhen tthe required hole section, should continue to wash, holes in the sediment thickness shall not exceed the remaining 20cm. (4) quired, not less than 30min Burr hole, collusion with the holes of not less than 2H. On clarification of water are not up to ime reing pressure, pressure over 0.5MPa, 0.5MPa. (3) the cracks flush rushed to return after the end of 10min, and the length of t(2) the flushing pressure: flush water pressure 80% of Grouting pressure, pressure 1MPa, 1MPa; rinse water pressure 50% Groutbe based on a variety of geological conditions, through field Grouting test. 4 对每户企业理论少缴税款的计算解决了用行业平均税负进行监控导致的疑点不准确和操作性不强的问题～例如某企业毛利率是20%～税负应达到3.4%,20%×17%,～但该企业通过各种作弊手段使自己的税负始终在2.1%左右～而税务机关对该企业所在行业的平均税负监控值为1.8%～虽然该企业实际税负较低～但税务机关始终监控不到～实际上该企业的偷税率仍在38.24%,,3.4-2.1,?3.4×100%,～对这类企业～通过理论少缴税额的计算就使其暴露在税务监管之下。 对存在理论少缴税款的企业～虽然指明了其存在的问题～但存在问题的具体环节和科目还需要进一步检查评估才能找到～但至少给我们提供了其纳税额与所挣毛利额差距很大的线索～这类企业容易存在虚抵、延压收入等税收问题。 B2、存货为负数:多转成本等偷税风险。 存货是不应该为负数的～存货负数反映为企业多结转了成本～造成这种的原因一是人为抬高结转成本价格～二是人为多转数量～三是销售产品与实际结转产品的品种不对～如销售了5个水杯～结转了5个轮胎等～税收疑点相当明显。 B3、既有预收账款又有存货:隐瞒收入～偷税风险。 预收账款是核算企业销售货物时先收货款但没有发货的款项。预收账款一般是在企业销售的货物比较紧俏的情况下发生的～即购货需要先付款预定～否则买不到货。因此～有预收账款的货物凭其紧俏程度一般不应有大额存货。如果企业既有预收账款又有存货则可能存在货物已经发出但没有记销售的情况。 Grouting pressure 80%, if this value is greater than 1MPa, 1Mpa; water 20min, 5min read the water flow pressure, taking the fpoint" for water pressure test. (2) simple pressure test after the cracks flush flush or a combination of fissures. Pressure -e"fiv test should be carried out in the cracks after washing, according to instructions, using "easy water", "single point" and the rval over 24h for some reason, should be fractured again rinse before Grouting. 11.4.3 water pressure test (1) water pressurek inteilling hole (above) cracks after washing, the hole (above) should be immediately conducted a grout continuous operation, breailling in holes or are close to filling the hole ends less than 24h, the fractured washing should not be conducted. (5) the fare f le section, should continue to wash, holes in the sediment thickness shall not exceed the remaining 20cm. (4) when the nearbys than 30min Burr hole, collusion with the holes of not less than 2H. On clarification of water are not up to the required hoot lesressure over 0.5MPa, 0.5MPa. (3) the cracks flush rushed to return after the end of 10min, and the length of time required, ng pressure: flush water pressure 80% of Grouting pressure, pressure 1MPa, 1MPa; rinse water pressure 50% Grouting pressure, pbe based on a variety of geological conditions, through field Grouting test. (2) the flushinpoint method for water pressure test is executed in-point and single-flow values were calculated flow, its results to permeability. Five inal5 B4、存货大于销售收入的30%:隐瞒收入～偷税风险。 商业企业存货是库存商品～工业企业存货是原材料、在产品、产成品等。按照存货周转率的要求～企业的存货一年至少要周转5圈以上～即存货为销售成本的20%。在企业存货周转率考核中～低于3,圈,的为不达标～即存货为销售成本的33%以上为不达标～反映为存货太大。 存货周转率=当期累计销售成本/平均存货 平均存货=当期累计销售成本/存货周转率 假定当期累计销售成本为100～若周转率最低为3～则平均存货=100/3=33.33。 假定企业销售毛利为10%～则存货最高,剔除个别特殊企业,应占销售收入的30%～超过30%则为异常状况。 另外～从实际经营情况看～存货达到销售收入30%～则意味着存货够3.6个月销售～已经超出企业一般备货2-3个月储量的要求。 企业超大库存往往是货物已经销售～但不记销售、不转成本、不申报纳税而长期趴在库存中隐藏～使账面库存与实际库存不符～形成库存虚数。有的企业库存商品明细账记载某商品进货后几年都不动～实际早已无货～且数额巨大～动辄几百万、几千万～甚至上亿元库存～税收疑点十分明显。 B5、销售成本大于销售收入:虚转成本～价格倒挂～偷税风险。 销售成本大于销售收入就是低于成本价销售的行为。由于市场行情原因～有时企业可能短期或个别交易存在低于成本价销售的情况～ -point and single-aking the final flow values were calculated flow, its results to permeability. FiveGrouting pressure 80%, if this value is greater than 1MPa, 1Mpa; water 20min, 5min read the water flow pressure, tpoint" for water pressure test. (2) simple pressure test after the cracks flush flush or a combination of fissures. Pressure -t" and the "fivepoin water pressure test should be carried out in the cracks after washing, according to instructions, using "easy water", "single ion, break interval over 24h for some reason, should be fractured again rinse before Grouting. 11.4.3 water pressure test (1)operatcted. (5) the filling hole (above) cracks after washing, the hole (above) should be immediately conducted a grout continuous he nearby are filling in holes or are close to filling the hole ends less than 24h, the fractured washing should not be conduwhen tthe required hole section, should continue to wash, holes in the sediment thickness shall not exceed the remaining 20cm. (4) quired, not less than 30min Burr hole, collusion with the holes of not less than 2H. On clarification of water are not up to ime reing pressure, pressure over 0.5MPa, 0.5MPa. (3) the cracks flush rushed to return after the end of 10min, and the length of t(2) the flushing pressure: flush water pressure 80% of Grouting pressure, pressure 1MPa, 1MPa; rinse water pressure 50% Groutbe based on a variety of geological conditions, through field Grouting test. point method for water pressure test is executed in6 但如果某企业长期存在低于成本价销售则存在较大异常。造成这种情况的原因一是企业售价没问题～是人为多转成本造成了成本大于收入。二是企业成本没问题～是人为压低开票价格～使开票价低于实际交易价格～从而逃避纳税。三是企业低价销售是为了促进销售数量吃厂家的返利～这部分返利最少应能抵消企业低价销售部分的损失～但这部分返利企业往往不记账。 B6、全年有销售收入无增值税企业:虚抵～隐瞒收入～偷税风险。 对有销售收入但没实现增值税的企业～这显然是异常状况～但出现这种状况的企业往往用以下理由应对税务机关:一是开业初期进货量大～所以一直没抵扣完～或是为了完成年度销售任务进货多～全年也没抵扣完～一直有留抵。这种情况多存在于各种地区代理商、总经销等企业～但实际上企业存在着定期返利或实际销售后人为不记账仍在库存商品账户中趴着等状况。二是长年低于进价销售导致不实现税款～主要是经营公用事业产品的企业～如水、电、热力、煤气、天然气、汽柴油等国家控制价格的单位～但实际上国家对这些单位都留有一定的利润空间～或给予一定的补贴。三是对区域总代理企业低价销售产品造成长期不实现税款～主要是区域总代理和生产厂家之间存在关联交易～实际购买价与开票价格不符～厂家通过对总代理考核～在月底或季度末对代理商价格进行调整或让利。四是其他人为压低产品售价～造成购销倒挂或人为虚抵进项等也是造成长年不实现税款的原因。因此无论什么情况～全年不实现税款都存在着较大的隐患～应彻底查清。 point method for water pressure test is executed in-point and single-flow values were calculated flow, its results to permeability. Five inalGrouting pressure 80%, if this value is greater than 1MPa, 1Mpa; water 20min, 5min read the water flow pressure, taking the fpoint" for water pressure test. (2) simple pressure test after the cracks flush flush or a combination of fissures. Pressure -e"fiv test should be carried out in the cracks after washing, according to instructions, using "easy water", "single point" and the rval over 24h for some reason, should be fractured again rinse before Grouting. 11.4.3 water pressure test (1) water pressurek inteilling hole (above) cracks after washing, the hole (above) should be immediately conducted a grout continuous operation, breailling in holes or are close to filling the hole ends less than 24h, the fractured washing should not be conducted. (5) the fare f le section, should continue to wash, holes in the sediment thickness shall not exceed the remaining 20cm. (4) when the nearbys than 30min Burr hole, collusion with the holes of not less than 2H. On clarification of water are not up to the required hoot lesressure over 0.5MPa, 0.5MPa. (3) the cracks flush rushed to return after the end of 10min, and the length of time required, ng pressure: flush water pressure 80% of Grouting pressure, pressure 1MPa, 1MPa; rinse water pressure 50% Grouting pressure, pbe based on a variety of geological conditions, through field Grouting test. (2) the flushin7 B7、应收账款为负数:隐瞒收入～偷税风险。 应收账款为负数就是实际收回的货款多于应收的货款～即多收回了货款。正常情况下是不应出现的～这种情况一般是企业将收回的货款记在应收货款的反方以隐瞒收入造成。另外～导致应收账款为负数的还可能是企业乱用错用科目～隐瞒其他事项造成。 B8、应付账款为负数:隐瞒收入～偷税风险。 应付账款负数反映的是没有应付的货款～而有收回的货款。这种情况可能存在企业将收回的货款隐瞒在该科目逃避纳税的行为。 B9、预付账款为负数:隐瞒收入～偷税风险。 预付账款负数反映的是没有预付的货款而有收回的货款～这种情况可能存在企业将收回的货款隐瞒在该科目逃避纳税的行为。 B10、商业零售企业无票收入低于总收入30%:隐瞒收入～偷税风险。 对商业零售企业特别是经营终端消费品的烟酒、食品、手机、家电、服装、汽车修理等企业一般应该有无票收入～因为这些企业100%地开票纳税是很难做到的～根据过去已发案件统计和省局纳税服务处对个体零售纳税人调查及国有商业零售企业无票收入占总销售收入比例绝大部分高于30%的事实等～其无票收入一般在总收入的30%--70%之间。 三、C级风险指标也称中级风险指标,10个, C级风险指标是对不直接涉税项目异常进行的监控～这些项目虽然异常但是不能直接确定其是否存在偷税～还需要结合账簿和企业经营情况检查后确定。这些指标异常～涉及偷税风险较大～但须进一步 point" for water pressure test. (2) simple pressure test after the cracks flush flush or a combination of fissures. Pressure -t" and the "fivepoin water pressure test should be carried out in the cracks after washing, according to instructions, using "easy water", "single ion, break interval over 24h for some reason, should be fractured again rinse before Grouting. 11.4.3 water pressure test (1)operatcted. (5) the filling hole (above) cracks after washing, the hole (above) should be immediately conducted a grout continuous he nearby are filling in holes or are close to filling the hole ends less than 24h, the fractured washing should not be conduwhen tthe required hole section, should continue to wash, holes in the sediment thickness shall not exceed the remaining 20cm. (4) quired, not less than 30min Burr hole, collusion with the holes of not less than 2H. On clarification of water are not up to ime reing pressure, pressure over 0.5MPa, 0.5MPa. (3) the cracks flush rushed to return after the end of 10min, and the length of t(2) the flushing pressure: flush water pressure 80% of Grouting pressure, pressure 1MPa, 1MPa; rinse water pressure 50% Groutbe based on a variety of geological conditions, through field Grouting test. point method for water pressure test is executed in-point and single-aking the final flow values were calculated flow, its results to permeability. FiveGrouting pressure 80%, if this value is greater than 1MPa, 1Mpa; water 20min, 5min read the water flow pressure, t8 核实～是中级风险。 C1、其他应收款大于收入:可能存在隐瞒收入、虚假交易、偷税的风险。 其他应收款、其他应付款是核算不涉及货物交易的应收应付款项。按正常说其应是不涉税科目～但有的企业就是钻这样的空子～将有货物交易的本应计入应收账款和应付账款的款项专门混入其他应收、其他应付科目～这样就要求将其他应收款、其他应付款比照应收账款和应付账款的要求进行异常监控～当然～也可能是股权交易、资金拆借、分红分息、返利等形成的。 C2、其他应付款大于销售收入:可能存在隐瞒收入、虚假交易、偷税的风险。 参照“应付账款大于销售收入”的说明。 C3、流转税申报收入与所得税申报收入及损益表收入不一致:可能存在隐瞒收入、偷税的风险。 流转税申报收入与所得税申报收入及损益表收入不一致一般是由以下情况造成。一是企业是兼营单位～有营业税项目～如交通运输、建筑安装收入等～这样导致申报收入不一致。出现这种情况要注意企业财务核算上是否将增值税项目和非增值税项目的核算严格分开～是否存在两个项目在一个帐内核算～营业税业务的抵扣税金在增值税项目抵扣,所得税方面～两项业务的成本计算和结转截然不同～有无乱转、多转成本费用现象。二是税务机关评估、稽查中查出的少计收入部分只补充申报了流转税～没有补充申报所得税～或只补充申报了所 test should be carried out in the cracks after washing, according to instructions, using "easy water", "single point" and the rval over 24h for some reason, should be fractured again rinse before Grouting. 11.4.3 water pressure test (1) water pressurek inteilling hole (above) cracks after washing, the hole (above) should be immediately conducted a grout continuous operation, breailling in holes or are close to filling the hole ends less than 24h, the fractured washing should not be conducted. (5) the fare f le section, should continue to wash, holes in the sediment thickness shall not exceed the remaining 20cm. (4) when the nearbys than 30min Burr hole, collusion with the holes of not less than 2H. On clarification of water are not up to the required hoot lesressure over 0.5MPa, 0.5MPa. (3) the cracks flush rushed to return after the end of 10min, and the length of time required, ng pressure: flush water pressure 80% of Grouting pressure, pressure 1MPa, 1MPa; rinse water pressure 50% Grouting pressure, pbe based on a variety of geological conditions, through field Grouting test. (2) the flushinpoint method for water pressure test is executed in-point and single-flow values were calculated flow, its results to permeability. Five inalGrouting pressure 80%, if this value is greater than 1MPa, 1Mpa; water 20min, 5min read the water flow pressure, taking the fpoint" for water pressure test. (2) simple pressure test after the cracks flush flush or a combination of fissures. Pressure -e"fiv9 得税没有补充申报流转税～或者只调整了损益表的收入没进行纳税申报表调整～导致三者收入不一致和少缴税款。三是人为故意或计算错误造成。有的企业将销售材料收入、下脚料收入、废品收入等故意不申报增值税～只申报所得税等～造成三者不一致和少缴税款。 C4、增值税超低税负企业:可能存在虚抵、隐瞒收入、偷税的风险。 我们对工业、商业零售、商业批发三大类上市公司的公开财务数据进行统计得出～95%的工业和商业零售企业的毛利率在7%以上～95%的商业批发企业毛利率在0.8%以上。因此～正常经营的工业和商业零售企业的税负应在1.19%以上,毛利率7%×税率17%,～商业批发企业税负应在0.136%以上,毛利率0.8%×税率17%,～当然对非正常经营和亏损企业则另当别论。 对低税负企业应加强日常监控管理～了解企业生产经营的真实情况～掌握单个商品的销售毛利率～测算其合理税负应该是多少,对超低税负企业～要通过评估和稽查手段进行检查剖析～每查一户要彻底解决一户存在的问题。 要注意超低税负企业和低于行业平均税负企业的区别～超低税负企业存在税收问题的概率很高～而低于行业平均税负企业存在税收问题的概率相对较低。 C5、所得税超低贡献率企业:可能存在多列支出、少列收入、偷税的风险。 工业和商业零售企业最低毛利率为7%～商业批发最低毛利率为0.8%～企业费用率占毛利率的比例一般为30%-40%之间～我们按高费 aking the final flow values were calculated flow, its results to permeability. FiveGrouting pressure 80%, if this value is greater than 1MPa, 1Mpa; water 20min, 5min read the water flow pressure, tpoint" for water pressure test. (2) simple pressure test after the cracks flush flush or a combination of fissures. Pressure -t" and the "fivepoin water pressure test should be carried out in the cracks after washing, according to instructions, using "easy water", "single ion, break interval over 24h for some reason, should be fractured again rinse before Grouting. 11.4.3 water pressure test (1)operatcted. (5) the filling hole (above) cracks after washing, the hole (above) should be immediately conducted a grout continuous he nearby are filling in holes or are close to filling the hole ends less than 24h, the fractured washing should not be conduwhen tthe required hole section, should continue to wash, holes in the sediment thickness shall not exceed the remaining 20cm. (4) quired, not less than 30min Burr hole, collusion with the holes of not less than 2H. On clarification of water are not up to ime reing pressure, pressure over 0.5MPa, 0.5MPa. (3) the cracks flush rushed to return after the end of 10min, and the length of t(2) the flushing pressure: flush water pressure 80% of Grouting pressure, pressure 1MPa, 1MPa; rinse water pressure 50% Groutbe based on a variety of geological conditions, through field Grouting test. point method for water pressure test is executed in-point and single-10 用率40%计算～毛利中最低应有60%是纯利～即工业的纯利率为4.2%,7%×60%,～商业的纯利率0.48%,0.8%×60%,～那么～工业和商业零售企业的所得税贡献率最低应为1.05%,4.2%×25%,～商业批发企业的所得税贡献率最低应为0.12%,0.48%×25%,～对毛利率数值的采用只是按一般正常情况下大多数企业的取值～个别特例企业不足以影响指标的实用性。 对低贡献率企业检查和低税负企业的检查基本相同～一要靠日常对企业毛利和纯利情况的掌握和监控～二要靠账实结合的评估检查。 C6、运费抵扣异常:可能存在虚抵运费、偷税的风险。 运费抵扣税额占到总进项税额1%以上的视为异常～应予以检查～主要是防止虚抵运费～既影响增值税又影响所得税。 C7、有在建工程又有留抵税金:可能存在多抵进项、偷税的风险。 凡有在建工程的～其工程材料往往与生产经营的原材料、商品货物等容易混淆～在建工程进项税予以抵扣～部分生产材料被在建工程领用但仍摊入生产成本～还有基建运费、利息等混转现象。因此～凡有在建工程的单位均应对其详细检查。 C8、固定资产大额抵扣～导致当期不实现增值税:可能存在超范围抵扣、偷税的风险。 要查看固定资产是否本单位应抵扣的项目～有无将土建部分抵扣～或将关联单位的固定资产抵扣等。查看大的项目中固定资产的抵扣范围是否正确等。防止多抵和虚抵固定资产。 C9、农产品抵扣异常:农产品收购企业的农产品抵扣超过总进项的 inalGrouting pressure 80%, if this value is greater than 1MPa, 1Mpa; water 20min, 5min read the water flow pressure, taking the fpoint" for water pressure test. (2) simple pressure test after the cracks flush flush or a combination of fissures. Pressure -e"fiv test should be carried out in the cracks after washing, according to instructions, using "easy water", "single point" and the rval over 24h for some reason, should be fractured again rinse before Grouting. 11.4.3 water pressure test (1) water pressurek inteilling hole (above) cracks after washing, the hole (above) should be immediately conducted a grout continuous operation, breailling in holes or are close to filling the hole ends less than 24h, the fractured washing should not be conducted. (5) the fare f le section, should continue to wash, holes in the sediment thickness shall not exceed the remaining 20cm. (4) when the nearbys than 30min Burr hole, collusion with the holes of not less than 2H. On clarification of water are not up to the required hoot lesressure over 0.5MPa, 0.5MPa. (3) the cracks flush rushed to return after the end of 10min, and the length of time required, ng pressure: flush water pressure 80% of Grouting pressure, pressure 1MPa, 1MPa; rinse water pressure 50% Grouting pressure, pbe based on a variety of geological conditions, through field Grouting test. (2) the flushinpoint method for water pressure test is executed in-point and single-flow values were calculated flow, its results to permeability. Five11 98%～其他企业农产品抵扣超过总进项的10%～可能存在虚抵农产品、偷税的风险。 对使用农产品收购发票的农产品初加工企业和经销企业～主要包括棉花、花生、粮食、油菜籽等～如果农产品抵扣税额超过98%或经营额过大～要结合实际 分析 定性数据统计分析pdf销售业绩分析模板建筑结构震害分析销售进度分析表京东商城竞争战略分析 其购销存数量的真实性～以防止虚开收购发票多抵进项和向下游虚开增值税专用发票。 对使用农产品作为原辅材料的企业～如酿酒、食品加工等～农产品抵扣比例超过全部进项税额的10%,不含面粉加工,的要进行详细检查～看是否真实需要那么多的农产品～有无从农产品收购企业接受虚开的现象。 C10、待处理流动资产损失金额达到销售收入的1%或绝对额超过50万元以上:可能存在真销售、虚假损失、不转进项税等偷税风险。 待处理流动资产损失是核算流动资产盘亏、报废、损毁但还未经批准转销处理的损失。该项损失中既涉及已抵扣税金的进项转出～又涉及批准核销后减少应税所得～因此该项损失应查清具体形成原因和处理是否正确。 该项损失在税收上容易出现的问题主要是企业将已销售的货物不记销售～长期在库存中趴着～库存较大无法掩盖时～通过盘亏、报废、损毁等各种理由计入待处理流动资产损失～并分期或一次转入损失处理～冲减利润～但对其所涉及的进项税金往往不予进项转出～能蒙混过去就蒙过去。 四、D类风险指标也称一般风险指标,9个, -t" and the "fivepoin water pressure test should be carried out in the cracks after washing, according to instructions, using "easy water", "single ion, break interval over 24h for some reason, should be fractured again rinse before Grouting. 11.4.3 water pressure test (1)operatcted. (5) the filling hole (above) cracks after washing, the hole (above) should be immediately conducted a grout continuous he nearby are filling in holes or are close to filling the hole ends less than 24h, the fractured washing should not be conduwhen tthe required hole section, should continue to wash, holes in the sediment thickness shall not exceed the remaining 20cm. (4) quired, not less than 30min Burr hole, collusion with the holes of not less than 2H. On clarification of water are not up to ime reing pressure, pressure over 0.5MPa, 0.5MPa. (3) the cracks flush rushed to return after the end of 10min, and the length of t(2) the flushing pressure: flush water pressure 80% of Grouting pressure, pressure 1MPa, 1MPa; rinse water pressure 50% Groutbe based on a variety of geological conditions, through field Grouting test. point method for water pressure test is executed in-point and single-aking the final flow values were calculated flow, its results to permeability. FiveGrouting pressure 80%, if this value is greater than 1MPa, 1Mpa; water 20min, 5min read the water flow pressure, tpoint" for water pressure test. (2) simple pressure test after the cracks flush flush or a combination of fissures. Pressure 12 D类风险指标是指对间接涉税的科目、项目出现数据异常可能导致税收问题进行监控的指标～该类指标异常一般可能出现少缴税款的问题～但不是恶性行为～是一般性税收风险。 D1、营业外收入超过销售收入的1%或绝对额超过50万元:可能存在隐瞒应税收入、偷税的风险。 营业外收入是核算与企业生产经营无直接关系的收入。企业营业外收入数额较大时～就需要弄清该部分收入到底是什么收入～是否应该纳税～防止有的企业将应税收入故意计入营业外收入以逃避纳税。如有的企业将下脚料收入和销售废品收入～违约金收入等计入营业外收入。 D2、补贴收入超过销售收入的1%或绝对额超过50万元:可能存在隐瞒应税收入、偷税的风险。 补贴收入主要核算税费返还和财政补贴款～这部分收入中财政补贴是免税的～但返还的税费是要合并缴纳所得税的～如福利企业退还的增值税及有的企业把上级部门各种费用性返还等都计入补贴收入～这都是要合并纳税的。因此应查清补贴收入的具体项目和内容。 D3、预提费用超过销售收入的1%或绝对额在50万元以上:可能存在多列费用、偷税的风险。 预提费用主要核算预提的租金、保险费、利息、修理费等。但有的企业为了扩大当期费用或对不同属期的费用进行人为调节～故意多提预提费用,还有的企业将不属于预提范围的事项进行预提～如预提运费～预提工资等造成核算期预提费用较大。因此～如果预提费用超 e"fiv test should be carried out in the cracks after washing, according to instructions, using "easy water", "single point" and the rval over 24h for some reason, should be fractured again rinse before Grouting. 11.4.3 water pressure test (1) water pressurek inteilling hole (above) cracks after washing, the hole (above) should be immediately conducted a grout continuous operation, breailling in holes or are close to filling the hole ends less than 24h, the fractured washing should not be conducted. (5) the fare f le section, should continue to wash, holes in the sediment thickness shall not exceed the remaining 20cm. (4) when the nearbys than 30min Burr hole, collusion with the holes of not less than 2H. On clarification of water are not up to the required hoot lesressure over 0.5MPa, 0.5MPa. (3) the cracks flush rushed to return after the end of 10min, and the length of time required, ng pressure: flush water pressure 80% of Grouting pressure, pressure 1MPa, 1MPa; rinse water pressure 50% Grouting pressure, pbe based on a variety of geological conditions, through field Grouting test. (2) the flushinpoint method for water pressure test is executed in-point and single-flow values were calculated flow, its results to permeability. Five inalGrouting pressure 80%, if this value is greater than 1MPa, 1Mpa; water 20min, 5min read the water flow pressure, taking the fpoint" for water pressure test. (2) simple pressure test after the cracks flush flush or a combination of fissures. Pressure -13 过销售收入的1%～则仅预提费用就消耗1%的利润～应详细查清预提的费用是否合理～是否影响当期所得税。 D4、待摊费用超过销售收入的1%或绝对额在50万元以上:可能存在多列费用、偷税的风险。 待摊费用主要核算各种预先支付但不能一次摊入成本费用的支出。主要包括开办费、预付的租金、保险费、修理费等。如果待摊费用金额过大～则很可能企业将不属于待摊费用的项目混入了待摊费用。如将基建支出、与生产经营无关的摊派、集资款、捐献～以及运费、上级管理费、统筹费、违约金等各种杂费列入待摊项目。因此～待摊费用较大时就有扩大成本费用挤占利润之嫌。应查明每笔待摊费用的真实性质。 D5、营业外支出超过销售收入的1%或绝对额超过50万元:可能存在多列费用、偷税的风险。 营业外支出金额较大时主要是查企业是否将应由税后列支的与生产经营无关的各种罚款、滞纳金、违约金、赞助、捐赠等列入营业外支出,同时对应列入营业外支出的固定资产、流动资产净损失、各种减值准备等要查看其计算是否正确～是否存在多列支出的现象。 D6、有长期投资或短期投资但无投资收益:可能存在帐外经营或隐瞒分红、分息～偷税的风险。 对有长期投资或短期投资但没有投资收益的要查看其投资项目的性质、座落地点、机构级次、股份比例、及分配 方案 气瓶 现场处置方案 .pdf气瓶 现场处置方案 .doc见习基地管理方案.doc关于群访事件的化解方案建筑工地扬尘治理专项方案下载 、纳税方式等;看是否有应分配所得、是否按规定纳税～有无帐外经营等。 -t" and the "fivepoin water pressure test should be carried out in the cracks after washing, according to instructions, using "easy water", "single ion, break interval over 24h for some reason, should be fractured again rinse before Grouting. 11.4.3 water pressure test (1)operatcted. (5) the filling hole (above) cracks after washing, the hole (above) should be immediately conducted a grout continuous he nearby are filling in holes or are close to filling the hole ends less than 24h, the fractured washing should not be conduwhen tthe required hole section, should continue to wash, holes in the sediment thickness shall not exceed the remaining 20cm. (4) quired, not less than 30min Burr hole, collusion with the holes of not less than 2H. On clarification of water are not up to ime reing pressure, pressure over 0.5MPa, 0.5MPa. (3) the cracks flush rushed to return after the end of 10min, and the length of t(2) the flushing pressure: flush water pressure 80% of Grouting pressure, pressure 1MPa, 1MPa; rinse water pressure 50% Groutbe based on a variety of geological conditions, through field Grouting test. point method for water pressure test is executed in-point and single-aking the final flow values were calculated flow, its results to permeability. FiveGrouting pressure 80%, if this value is greater than 1MPa, 1Mpa; water 20min, 5min read the water flow pressure, tpoint" for water pressure test. (2) simple pressure test after the cracks flush flush or a combination of fissures. Pressure 14 D7、其他应收款为负数:可能存在隐瞒应税收入、偷税的风险。 参照“应收账款为负数”的说明。 D8、其他应付款为负数:可能存在隐瞒应税收入、偷税的风险。 参照“应付账款为负数”的说明。 D9、海关进口专用缴款书抵扣超过总进项40%:可能存在虚抵进项～偷税的风险。 海关进口专用缴款书抵扣额超过总进项40%说明该企业经营的商品或消耗的原料从国外进口占比较大～要结合企业生产经营情况～看其从国外进口的货物是否企业必须的～查看其生产经营现场是否真正有国外进口货物及消耗比例是否正常～查看其进口完税凭证手续是否齐全～交易是否真实。 -point and single-flow values were calculated flow, its results to permeability. Five inalGrouting pressure 80%, if this value is greater than 1MPa, 1Mpa; water 20min, 5min read the water flow pressure, taking the fpoint" for water pressure test. (2) simple pressure test after the cracks flush flush or a combination of fissures. Pressure -e"fiv test should be carried out in the cracks after washing, according to instructions, using "easy water", "single point" and the rval over 24h for some reason, should be fractured again rinse before Grouting. 11.4.3 water pressure test (1) water pressurek inteilling hole (above) cracks after washing, the hole (above) should be immediately conducted a grout continuous operation, breailling in holes or are close to filling the hole ends less than 24h, the fractured washing should not be conducted. (5) the fare f le section, should continue to wash, holes in the sediment thickness shall not exceed the remaining 20cm. (4) when the nearbys than 30min Burr hole, collusion with the holes of not less than 2H. On clarification of water are not up to the required hoot lesressure over 0.5MPa, 0.5MPa. (3) the cracks flush rushed to return after the end of 10min, and the length of time required, ng pressure: flush water pressure 80% of Grouting pressure, pressure 1MPa, 1MPa; rinse water pressure 50% Grouting pressure, pbe based on a variety of geological conditions, through field Grouting test. (2) the flushinpoint method for water pressure test is executed in15