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林州市地税局在企业所得税检查中发现,企业不按税法规定进行纳税调整现象较为普遍。主要表现在以下几方面:一是收入不记帐。如某铝制品厂残料、费料以物易物。二是支出票据残缺不全。如在检查某企业时发现,该企业没有一张业务招待费票据。三是白条支付款项多。如现金支付运费。四是销售成本大于销售收入。五是工资支出与产成品不成比例,如某企业帐面产值78万元,工资支出就达23万元。六是材料不设明细帐,满收满支,年底无盘存,估价入帐。这些问题既严重影响了企业所得税的正确计算,增加了税务机关的征收难度,又不利于企业正确进行会计核算,提供准确会计信息,为领导决策提供科学依据。建议:一、加强企业会计和法人代表的财会知识、企业所得税等税收知识培训。二、规范企业财务行为,严格按企业两则建帐,按税法规定进行纳税调整。三、加大稽查和执行力度,对偷逃税者给予严厉打击,促进企业依法纳税,保证税法的正确贯彻实施。
Linzhou Municipal Local Taxation Bureau in the corporate income tax inspection found that enterprises do not pay tax adjustments in accordance with the provisions of tax law is more common. Mainly in the following areas: First, income does not account. Such as aluminum products factory residue, fee materials to barter. Second, incomplete bills of exchange bills. As in the inspection of a business found that the business does not have a business hospitality bill. Three is the white payment and more. Such as cash to pay shipping costs. Fourth, the cost of sales is greater than the sales revenue. Fifth, wages and disproportionate output of finished products, such as an enterprise book value of 780,000 yuan, the wage expenditure reached 230,000 yuan. Sixth, the material is not set up a small account full of full support, end of non-inventory, valuation into account. These problems not only seriously affect the correct calculation of enterprise income tax, which increases the difficulty of tax collection by the tax authorities, but also not conducive to the correct accounting of enterprises, providing accurate accounting information and providing scientific basis for decision making. Recommendations: First, to strengthen corporate accounting and legal representative of the accounting knowledge, corporate income tax and other tax knowledge training. Second, standardize the financial behavior of enterprises, in strict accordance with the two enterprises Jianzhang, according to the provisions of tax law tax adjustments. Third, we will intensify the inspection and enforcement efforts, severely crack down on those who evade taxes, encourage enterprises to pay taxes in accordance with the law and ensure the correct implementation of the tax law.