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Jingdong book

税务稽查案例精选

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Jingdong book

税务稽查案例精选

Name: 税务稽查案例精选
Brand: Jingdong book
SKU: 3110161651
Price: 35.39 USD
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《税务稽查案例精选》精选了税务稽查方面的案例九十一个，包括偷税、虚开发票、少缴税款和查补税款执行入库四个方面。每个案例都由基本案情、案件背景、检查过程与检查方法、违法事实及定性处理、案件分析五个部分构成。《税务稽查案例精选》的出版，可以起到提升稽查查办案件水平的作用。

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第一篇偷税案例
1-1 隐匿收入偷税案例
[案例1-1-1]某食品有限公司少计经营收入偷税案
[案例1-1-2]某化工助剂有限公司取得收入不入账偷税案
[案例1-1-3]某橡胶有限责任公司取得收入长期零申报偷税案
[案例1-1-4]某选矿厂账外经营隐瞒收入偷税案
[案例1-1-5]某矿业集团有限公司隐瞒收入偷税案
[案例1-1-6]某S-i有限公司隐匿收入偷税案
[案例1-1-7]某医疗器械有限公司隐匿收入偷税案
[案例1-1-8]某物业管理有限公司编造虚假合同少计收入偷税案
[案例1-1-9]某商贸有限公司隐匿收入偷税案
[案例1-1-10]某建设工程有限公司异地经营不计收入偷税案
[案例1-1-11]某钢厂隐匿收入不申报偷税案
[案例1-1-12]某混凝土有限公司设置“账外账”隐匿收入偷税案
[案例1-1-13]某矿业有限公司少计收入偷税案
[案例1-1-14]某商品混凝土有限公司少计收入偷税案
[案例1-1-15]某置业有限公司少计收入偷税案
[案例1-1-16]某电子商务企业隐匿收入偷税案
[案例1-1-17]某购物中心有限公司少计收入不申报偷税案
[案例1-1-18]某余热发电有限公司隐瞒收入虚假纳税申报偷税案
[案例1-1-19]某润滑油有限公司销售副产品不计收入偷税案
[案例1-1-20]某矿业有限公司设置“账外账”隐匿收入偷税案
[案例1-1-21]某混凝土有限公司少计收入偷税案
[案例1-1-22]某商品混凝土有限公司预收货款不计销售收入偷税案
[案例1-1-23]某医药公司设置“两套账”隐匿收入案
[案例1-1-24]某混凝土有限公司少计收入偷税案
[案例1-1-25]某食品有限公司隐匿收入偷税案
1-2 多列成本偷税案例
[案例1-2-1]某采矿公司少计收入多转成本偷税案
[案例1-2-2]某供暖公司虚增成本偷税案
[案例1-2-5]某盐业有限公司少列收入多列成本偷税案
[案例1-2-4]某电力建设工程安装有限公司多列支出偷税案
[案例1-2-5]某机电有限公司货物未出售结转成本偷税案
[案例1-2-6]某商品混凝土有限公司少计收入多转成本偷税案
[案例1-2-7]某设备有限公司少计收入多列费用偷税案
[案例1-2-8]某粮油有限公司列支非本企业银行借款利息偷税案
1-3 利用信息技术偷税案例
[案例1-3-1]某电算化企业删除电子数据偷税案
[案例1-3-2]某配件公司设置电子“账外账”隐瞒收入偷税案
[案例1-3-3]某医药连锁有限公司设置“两套账”隐匿收入偷税案
[案例1-3-4]某汽车销售服务有限公司利用信息化手段隐器收入偷税案

第二篇发票违法犯罪案例
2-1 发票涉税违法案例
[案例2-1-1]某房地产建筑工程有限责任公司等企业假发票虚增成本系列偷税案
[案例2-1-2]桌煤炭经销中心利用虚假发票结算货款隐匿收入偷税案
[案例2-1-3]某供电分公司非法购买普通发票虚增成本偷税案
[案例2-1-4]某水泥有限公司多抵进项税多列成本费用偷税案
[案例2-1-5]某集团有限公司恶意取得虚开增值税专用发票抵扣税款偷税案
[案例2-1-6]某物资经销处利用假发票隐匿收入偷税案
[案例2-1-7]某铸造材料有限公司恶意取得虚开运输发票抵扣税款偷税案
[案例2-1-8]某冲压件有限公司恶意取得虚开运费发票抵扣税款偷税案
[案例2-1-9]某水泥有限公司恶意取得虚开增值税发票抵扣税款偷税案
[案例2-1-10]某市三户铁矿企业恶意取得虚开运输发票抵扣税款系列偷税案
[案例2-1-11]某药业有限公司开具“大头小尾”发票隐匿销售收入偷税案
[案例2-1-12]某医药公司开具“大头小尾”发票隐匿收入偷税案
[案例2-1-13]某信用合作联社利用普通发票多列支出偷税案
[案例2-1-14]某机械制造有限责任公司恶意取得虚开增值税发票抵扣税款偷税案
2-2 虚开发票案例
[案例2-2-1]两贸易公司虚开增值税专用发票案
[案例2-2-2]“2·14”特大虚开增值税专用发票系列案
[案例2-2-3]刘某某特大虚开增值税专用发票案
[案例2-2-4]“3·19”虚开增值税专用发票案
[案例2-2-5]李某某团伙虚开商业普通发票案
[案例2-2-6]“7·15”重大虚开增值税专用发票案
[案例2-2-7]“1·06”虚开增值税专用发票系列案
[案例2-2-8]某有色金属有限公司重大虚开增值税专用发票案
[案例2-2-9]“9·13”团伙特大虚开增值税专用发票案
[案例2-2-10]“8·22”特大虚开增值税专用发票案
[案例2-2-11]“4·09”重大虚开增值税专用发票案
[案例2-2-12]“7·05”特大团伙虚开增值税专用发票案
[案例2-2-13]刘某某团伙虚开增值税专用发票案
[案例2-2-14]“6·20”特大虚开增值税专用发票案

第三篇少缴税款案例
3-1 未按规定确认核算收入少缴税款案
[案例3-1-1]某房地产开发有限公司商品房销售价格明显偏低少缴税款案
[案例3-1-2]某旅游度假有限公司旅游收入少缴税款案
[案例3-1-3]某股份有限公司所属润滑油厂关联交易少缴税款案
[案例3-1-4]某房地产开发有限公司预售收入少缴税款案
[案例3-1-5]某有限责任公司财政补贴收入少缴税款案
3-2 未按规定扣除成本费用少缴税款案
[案例3-2-1]某股份有限公司诉讼赔款税前扣除少缴税款案
[案例3-2-2]某房地产开发公司跨年度列支费用少缴税款案
[案例3-2-3]某购物有限公司税前扣除总部不合理费用少缴税款案
[案例3-2-4]某电力分公司未按规定扣除成本费用少缴税款案
[案例3-2-5]某仪器厂税前扣除离退休人员补贴少缴税款案
[案例3-2-6]某房地产开发有限公司未按规定结转完工商品房成本少缴税款案
[案例3-2-7]某股份制银行多提并扣除贷款损失准备金少缴税款案
[案例3-2-8]某房地产开发有限公司未按规定归集结转成本少缴税款案
[案例3-2-9]某商业银行税前扣除资产评估增值折旧费少缴税款案
[案例3-2-10]某矿业有限责任公司购入无形资产无合法凭证税前扣除少缴税款案
[案例3-2-11]某国际有限公司多提折旧税前扣除少缴税款案
[案例3-2-12]某房地产开发有限公司成本不实核定征收企业所得税案
[案例3-2-13]某投资发展有限公司未按规定分摊成本费用少缴税款案
[案例3-2-14]某公司列税前扣除关联企业贷款利息少缴税款案
3-3 未按规定抵扣进项税少缴税款案
[案例3-3-1]某钢铁股份有限公司非应税项目抵扣进项税少缴税款案
[案例3-3-2]某集团矿业公司外购货物用于非增值税应税项目少缴税款案
[案例3-3-3]某矿业有限公司非应税项目抵扣进项税少缴税款案
[案例3-3-4]某中板有限责任公司非应税项目抵扣进项税少缴税款案
3-4 少缴车辆购置税案例
[案例3-4-1]某钢铁股份有限公司场内运行车辆少缴车辆购置税案

第四篇查补税款执行人库案例
[案例4-1]某证券公司查补税款强制执行案
[案例4-2]某出租车有限责任公司查补税款执行案

Book Abstract

《税务稽查案例精选》：
2.为核实该公司适用税率是否正确，检查组通过对比该公司进销存软件数据与财务数据，按照商品代码进行汇总核实，确定该公司将粉条、食醋等非初级农产品适用17％税率的货物，错按13％的税率计提销项税额；同时对其中部分货物取得普通发票视同初级农产品进行了抵扣。
3.为核实销售毛利是否偏低问题，检查组统计分析了各商品毛利率，对毛利率偏低的电器调取购销合同，对因销售电器取得的返利进行了逐笔核实。经查证，大部分返利以折扣体现，部分以开具普通发票形式返还。经核实，未发现问题。
4.为核实以购物卡形式销售货物业务，检查人员对该公司取得办卡收人进行了详细核实，对购物卡用于非应税项目、外地公司（购货）进行了汇总核实，确定该公司销售购物卡取得货款时未按照规定确认增值税销售收入，至2011年12月末仍有余额8，820万元未确认增值税收人。
5.针对该公司存在兼营非应税项目事实，检查人员调取了公司租赁给业户的场地面积和租赁收入，特别是对其租赁给公司关联方用于经营的十楼、十一楼的面积及收入进行了重点核实，确认了该公司未按正常价格收取租金的事实。对兼营非应税项目中发生公用费用抵扣增值税问题，未按照规定转出进项税额。
通过实质性检查，检查组最终确定该公司存在如下涉税问题：
增值税存在四个问题，查补增值税合计1，310万元；所得税核算方面存在四个问题，调增应纳税所得额2，013万元。
三、违法事实及定性处理
（一）违法事实
1.增值税方面
（1）该公司2010年1月1日—2011年12月31日销售的食醋、粉条等应适用税率17％，错按13％税率计提销项税，造成少计增值税1万元。
（2）该公司购入非初级农产品取得普通发票，计算抵扣了增值税，应补缴增值税1.5万元。
（3）该公司兼营非应税项目，应转出应承担的公共费用部分进项税额，应补缴增值税合计26万元。
（4）该公司以购物卡形式销售货物已开具发票未入账，未及时确认增值税收入8，820万元，2011年应补缴增值税1，282万元。
……

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Jingdong book

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