Case Study: tax evasion or avoidance _ net _ Chinese accounting perspective needed to accountants - CPA | Certified Tax | Accounting titles | Senior Accountant | Accounting practitioners?

National Tax Inspection Bureau in a certain Enterprises to check the found that the company listed a total of the main building construction costs 50 million yuan, made the construction company issued , Construction company and real estate business is The Verification of the project The normal cost of 40 million yuan, should be increased Taxable income of 10 million, to pay corporate income tax 2.5 million. In this case, the real estate business in the books on the column The behavior is qualitative for still is The Two kinds of treatment is very different, if it is tax evasion to pay taxes, plus income , Fine, serious to be held criminally responsible. If it is tax avoidance, can only pay taxes, can not be added late fees, you can add interest, can not be fine, there is no criminal responsibility to pursue. I believe that the enterprises in the books on the expenditure of more than the amount of tax payable by the behavior of the tax can not simply according to the collection and management of 63 qualitative tax evasion; nor because the real estate companies and construction companies are affiliated enterprises, Law thirty-six, the real estate business is not in accordance with the business between the independent enterprises to pay the price, , While reducing the amount of their taxable income, the transfer pricing or Adjustment. Because it may be tax avoidance, it may be tax evasion, according to To judge, different facts may make different qualitative. The essence of tax evasion and tax avoidance is the existence of tax evasion, fraud, tax avoidance. In this case, if , The final book, the actual payment is 40 million, there is no evidence to deny the authenticity of its transaction, can be identified as tax avoidance. If the inspection found a true contract, the final book is also a fake, the real estate business to the construction company to the public account transfer 40 million, another 1000 Over other hidden ways to pay, that is, tax evasion. If the qualitative tax avoidance, whether it can be in accordance with the provisions of the State Administration of Taxation [2009] No. 2, "the actual The same territory Between the transactions as long as the transaction does not directly or indirectly lead to the country The reduction, in principle, do not do transfer pricing survey, adjustment. In this case, we believe that the real estate business and Jian'an business transactions is the result of the country's overall tax revenue reduction. Real estate company's boss at the same time set up a construction company, the project cost bigger, because the same money if the stay In the real estate company to pay more land , While the construction company does not have this The Even if the same are to pay the corporate income tax is also different, although the real estate companies and construction companies corporate income tax statutory Is the same, but from the collection and management situation, the actual real estate management and management in place, and construction companies because of how much labor, mechanical development, reinforced concrete, it is difficult to verify, the actual Mostly approved collection. In this case if the enterprise to make the project cost bigger, real estate company On the less, the construction company profits on the high, the overall pay taxes on the less, so the need for anti-tax avoidance adjustment.