目前網(wǎng)絡(luò)上散見(jiàn)不少有關(guān)企業(yè)必須注意的稅務(wù)風(fēng)險(xiǎn)點(diǎn)相關(guān)文章和資料。下面由濟(jì)南代理記賬公司匯總的這些年所見(jiàn)的稅務(wù)風(fēng)險(xiǎn)點(diǎn)比較全面，可供大家參考，如果把這些方面規(guī)范了，

一、報(bào)表層面的風(fēng)險(xiǎn)點(diǎn)
1.稅負(fù)率明確低于同地區(qū)同行業(yè)水平。
Clear tax rate is lower than with the district level in the same industry.
2.成本結(jié)構(gòu)明顯區(qū)別于同行業(yè)同類產(chǎn)品，比如可抵扣進(jìn)項(xiàng)的成本明顯偏高，可能被視為多轉(zhuǎn)了成本。
 The cost structure is obvious difference in the same industry products, such as deductible input cost obviously on the high side, turn the cost may be seen as much.
3.成本結(jié)構(gòu)與產(chǎn)品配方不符，比如有的企業(yè)發(fā)生一個(gè)產(chǎn)品耗用多個(gè)包裝盒的低級(jí)錯(cuò)誤，再比如，投入材料與產(chǎn)品沒(méi)有關(guān)系。
 The cost structure does not accord with the product formula, such as some enterprises occurred more than a product cost packing box of low-level errors, for example, input material has nothing to do with the product.
4.成本結(jié)構(gòu)發(fā)生明顯變化，而又沒(méi)有推出新配方產(chǎn)品。
 Cost structure has obvious changes, and no new formula products.
5.毛利率年與年之間、月份與月份之間起伏明顯，又沒(méi)有合理的解釋。
 Gross margin between years and years, months and in ups and downs, and without reasonable explanation.
6.毛利率或純利率遠(yuǎn)遠(yuǎn)高出同行，或者遠(yuǎn)遠(yuǎn)低于同行，都可能被重點(diǎn)檢查。
 Gross profit margin or pure interest rates far higher than their peers, or far less than their peers, may be the key inspection.
7.期間費(fèi)用率偏高，大部分毛利被費(fèi)用“吃掉”，導(dǎo)致企業(yè)微利或虧損，很容易被發(fā)現(xiàn)隱瞞收入。或者，期間費(fèi)用明顯偏低，提示可能“另外有一本賬”，大量白條費(fèi)用做在“另一本賬”上面。
During the rate is high, most of the gross margin is cost "eat", lead to enterprise small profit or loss, it is easy to find unreported income.Or, obviously low cost during, suggest possible "also has an account", a large number of white fees do on "another account".
8.制造費(fèi)用存在異常，比如水電費(fèi)與產(chǎn)能不配比、外加工支出與產(chǎn)量不配比。
 Abnormal manufacturing expenses, such as utilities, and productivity ratio, processing costs and yield ratio.
9.資產(chǎn)負(fù)債表結(jié)構(gòu)異常，有形資產(chǎn)多，產(chǎn)值卻很小，“大公司做小生意”，可能被懷疑有兩本賬。
The balance sheet structure is unusual, tangible assets, output value is very small, big company do small business, there are two books may be suspected.
10.物流費(fèi)用占的比重偏高，可能被發(fā)現(xiàn)隱瞞了收入。
 Logistics costs accounted for the proportion of high, conceal the income could be found.
11.現(xiàn)金流呈負(fù)數(shù)，可能牽出“兩本賬”。
Cash flow is negative, may pull out "two books".
12.存貨賬實(shí)差異大，賬多存少（虛庫(kù)），或者存貨時(shí)間太長(zhǎng)，一直沒(méi)有動(dòng)用。
 The inventory account real big differences, zhang to save less (library), or the stock time is too long, has not been used.
13.生產(chǎn)環(huán)節(jié)“在產(chǎn)品”賬多實(shí)少，被視為多轉(zhuǎn)了成本。
 Production "the product" account more pragmatic, is seen as more cost.
14.產(chǎn)能分析出現(xiàn)異常，包括設(shè)備產(chǎn)能評(píng)估、人工產(chǎn)能評(píng)估、材耗產(chǎn)能評(píng)估、制造費(fèi)用產(chǎn)能評(píng)估、期間費(fèi)用產(chǎn)能評(píng)，這些產(chǎn)能如果明顯低于同行水平，可能存在隱瞞收入。
 Abnormal capacity analysis, including equipment capacity evaluation, artificial capacity evaluation, material consumption capacity evaluation, manufacturing cost capacity during the evaluation, cost evaluation capacity, the capacity if significantly lower than the peer level, there may be a hidden income.
15.公司一直虧錢(qián)或微利，股東卻大量借錢(qián)給公司，可能被懷疑有銷售收入直接進(jìn)了股東的口袋。
 The company has been losing money or small profit, shareholders have to borrow money to the company, may be suspected sales directly into the pockets of shareholders.
16.預(yù)收賬款掛賬時(shí)間太長(zhǎng)，被強(qiáng)行要求確認(rèn)收入履行納稅義務(wù)。
 Payment of deferred revenue is too long, affirm income was forced to fulfill its obligations to pay taxes.
17.頻繁出現(xiàn)大額現(xiàn)金收支，以及大額現(xiàn)金長(zhǎng)期掛在賬上，可能存在賬外收支。
 Frequent large cash receipts and cash disbursements, and large amount of cash on account for a long time, there may be a profits and balance of payments.
18.股東幾乎沒(méi)有繳個(gè)稅，而股東個(gè)人資產(chǎn)很多，提示股東有“賬外收入”。
 Shareholders have little pay income tax, and many shareholders' personal assets, prompt shareholders "off-balance-sheet income".
二、賬務(wù)層面的風(fēng)險(xiǎn)點(diǎn)

1.股東個(gè)人費(fèi)用，在公司報(bào)銷。這種情況，將被視為分紅，企業(yè)須代扣代繳個(gè)人所得稅。
The shareholder's personal expenses reimbursement in the company.This kind of situation, will be regarded as dividends, the enterprise shall withhold individual income tax.
2.用公司資金購(gòu)買資產(chǎn)，資產(chǎn)所有人寫(xiě)成股東，資產(chǎn)的費(fèi)用、折舊卻在公司列支。這里有多個(gè)問(wèn)題：股東涉嫌挪用公司資金、股東變相分紅當(dāng)繳個(gè)所得稅、股東資產(chǎn)費(fèi)用、折舊在公司列支也將被視為分紅，須繳個(gè)人所得稅。
Use of company funds to buy assets, all written shareholders, but the cost of the asset, depreciation in listed companies.There are several problems: shareholder alleged embezzlement of company funds, shareholders disguised dividends when pay income taxes, cost of assets, depreciation also will be regarded as dividends in listed company, shall pay individual income tax.
3.沒(méi)有成立工會(huì)，卻計(jì)提工會(huì)經(jīng)費(fèi)，發(fā)生支出時(shí)，沒(méi)有取得工會(huì)組織開(kāi)具的專用憑據(jù)。所得稅匯算時(shí)，這將被調(diào)整。
Provision for union funds without the formation of trade unions, and spending occurs, no special credentials issued by the trade union organizations.This will be adjusted when income tax settlement.
4.跨年度列支費(fèi)用，比如上年12月的票據(jù)，拿到本年來(lái)列支。
 The maximal charge fees, such as paper in December last year, to this year's expenses.
5.不按標(biāo)準(zhǔn)計(jì)提折舊。
 According to the standard depreciation.
6.制造企業(yè)結(jié)轉(zhuǎn)完工產(chǎn)品成本、結(jié)轉(zhuǎn)銷售成本時(shí)，無(wú)相關(guān)附件，或者存在隨意性，或者不能自圓其說(shuō)。
 Manufacturing companies account finished product cost, cost of sales, carry forward without any attachments, or randomness, or cannot be justified.
7.以現(xiàn)金支付工資時(shí)，無(wú)相關(guān)人員簽字。
 Pay for cash, no relevant personnel to sign.
8.工資名單與社保名單、合同名單不一致。
 The salary list do not agree with social security list, a list of the contract.
9.商業(yè)保險(xiǎn)計(jì)入費(fèi)用，在稅前列支。
 Commercial insurance included in the cost in pre-tax expenses.
10.生產(chǎn)用原材料暫估入賬，把進(jìn)項(xiàng)稅額也暫估在內(nèi)，虛增成本。
 Raw materials for production of short books, the input tax of short, also inflated costs.
11.過(guò)期發(fā)票、套號(hào)發(fā)票、連號(hào)發(fā)票、假發(fā)票等入賬列支費(fèi)用。
 Overdue invoices, invoice no, even the invoice no, false invoices booked charge fees.
12.貨款收回后，掛在往來(lái)科目中，長(zhǎng)期不確認(rèn)收入。
 After 2 days, hanging in between subjects, not affirm income for a long time.
13.非正常損失材料、非經(jīng)營(yíng)性耗用材料，沒(méi)有作進(jìn)項(xiàng)轉(zhuǎn)出。
 Abnormal losses, non-operating cost, has not turned out for the input.
14.捐贈(zèng)、發(fā)福利等視同銷售行為，沒(méi)有確認(rèn)銷售收入。
 Donations, such as hair welfare shall be regarded as sales behavior, not confirm sales revenue.
15.福利性質(zhì)旅游和獎(jiǎng)勵(lì)性質(zhì)旅游混在一起。前者屬于福利費(fèi)，后者吃于工資性收入。
 Welfare nature tourism and reward nature together.The former belongs to the welfare funds, the latter in salary income.

16.非本公司人員在本公司報(bào)銷費(fèi)用，比如幫助客戶、領(lǐng)導(dǎo)、外部專家報(bào)銷機(jī)票、旅游開(kāi)支等。
 The company personnel in the company 'expenses, such as help customers, leading, and external experts' flights, travel expenses, etc.
17.產(chǎn)品移庫(kù)處理不當(dāng)，被要求確認(rèn)為收入。
 The product move library mishandled, asked to be recognized as income.
18.總公司與子公司、分公司之間關(guān)聯(lián)關(guān)系沒(méi)有撇清，存在價(jià)格轉(zhuǎn)移，被稅務(wù)要求按市場(chǎng)定價(jià)確認(rèn)收入。
 The relationship between corporation and subsidiaries, branch without clearing, price movement, affirm income by tax requirements according to the market pricing.
19.未經(jīng)批準(zhǔn)，總公司與分公司合并納稅。
 Without approval, the head office and branch tax merger.
20.應(yīng)征消費(fèi)稅的小汽車其費(fèi)用不得抵扣進(jìn)項(xiàng)。
The car cost 20. Apply the consumption tax shall not be input.
21.打折銷售、買一送一、銷售返利等處理不當(dāng)，導(dǎo)致增加稅收。
 At a discount, buy one get one free, sales rebates, such as improper handling, lead to increase taxes.
22.股東借支，長(zhǎng)期不歸還，被視為變相分紅，要求繳個(gè)人所得稅。
 Shareholders cash advance, don't return for a long time, is seen as a disguised form of share out bonus, required to pay personal income tax.
23.直營(yíng)店缺乏獨(dú)立營(yíng)業(yè)執(zhí)照，涉稅事項(xiàng)牽汲總公司；另外，本來(lái)可以按個(gè)體身份納稅的門(mén)店，卻要求按總公司一起查賬征收。
Stores the lack of independent business license, tax matters bail holding corporation;In addition, could pay the individual identity of stores, but requests the corporation audit collection together.
24.對(duì)外投資協(xié)議不完善，被稅務(wù)認(rèn)定為借款，因此所得稅的投資收益須再交一次所得稅。
 Foreign investment agreement is imperfect, were identified as borrowing, tax and income tax returns must be pay income tax at a time.
25.借款給關(guān)聯(lián)企業(yè)，不收利息，或者利息不入賬。不收利息，屬于“利益輸出”，不入長(zhǎng)屬隱瞞收入。
 The loan to the affiliated enterprise, don't accept interest, interest or not.Don't accept interest, belongs to the "output" of interest, not the long unreported income.
26.固定資產(chǎn)或待攤銷支出，沒(méi)有取得正規(guī)發(fā)票，折舊和攤銷額不能稅前列支。
 The fixed assets or to be amortized expenditures, has made no formal invoice, depreciation and amortization amount can't pre-tax expenses.
27.費(fèi)用項(xiàng)目混肴：業(yè)務(wù)招待費(fèi)、廣告宣傳費(fèi)、培訓(xùn)費(fèi)、福利費(fèi)等有扣除限額的費(fèi)用，是重點(diǎn)檢查項(xiàng)目。
 The cost of project mixed food: business entertainment, advertising costs, training, welfare funds are deducted limit fees, is key to check project.
28.邊角余料銷售收入明顯較高
 The leftover bits of material significantly higher sales revenue
29.財(cái)政補(bǔ)貼性資金，核算不當(dāng)導(dǎo)致稅務(wù)風(fēng)險(xiǎn)。
 The fiscal subsidy funds, accounting properly, tax risk.
30.關(guān)系法人之間，無(wú)償劃轉(zhuǎn)資產(chǎn)，包括設(shè)備，以及無(wú)償提房產(chǎn)等，均要視同銷售或租賃，確認(rèn)收入納稅。
 The relationship between the legal person, free of charge transfer assets, including the equipment, and property, free of charge, are to be regarded as sales or leasing, affirm income taxes.
31.應(yīng)收、預(yù)收、應(yīng)付、預(yù)付等科目存在虛假戶頭，并且長(zhǎng)期掛賬，可能牽出“兩本賬”。
 Accounts receivable, advance, deal with subjects such as false, prepaid account, and payment for a long time, may pull out "two books".
32.非生產(chǎn)經(jīng)營(yíng)性資產(chǎn)，比如員工上下班接送班車，不得抵扣進(jìn)項(xiàng)稅。
 Non-production operational assets, such as employee commutes shuttle bus, may not offset the input tax.
33.非公司名下車輛，費(fèi)用不得在公司報(bào)銷列支（租給公司的除外）。
 Vehicles, the company name is listed may not be in the company for reimbursement charge (except for leasing company).
34.不同法人主體之間借貨還貨，雖然不涉及貨幣收支，但依然是銷售行為，應(yīng)當(dāng)繳納增值稅。
 Borrow goods and goods between different legal subject, though not involving monetary payments, but is still a sales activity, shall pay VAT.
35.企業(yè)將銀行借款或自有資金無(wú)償借給關(guān)聯(lián)企業(yè)，或非關(guān)聯(lián)企業(yè)，涉及營(yíng)業(yè)稅風(fēng)險(xiǎn)。
 The enterprise will be bank borrowing or its own funds to associated enterprises free of charge, or the associated enterprises, involved in the business tax risk.
36.宣傳活動(dòng)贈(zèng)送禮品，須代扣代繳個(gè)稅。
 The promotion gift, subject to withholding tax.
37.資本公積轉(zhuǎn)增資本，如果涉及個(gè)人股東，須代扣代繳個(gè)人所得稅。因此，不要直接轉(zhuǎn)增資本。股東個(gè)人借款轉(zhuǎn)資本，也存在類似風(fēng)險(xiǎn)。
 The capital reserves turn add capital, if involves the individual shareholders, shall withhold individual income tax.Therefore, do not turn add capital directly.Shareholders personal loan capital, there is also a similar risk.
38.“外賬”附件與“內(nèi)賬”明顯不一樣，包括版式、紙張、簽名等。
Attachment 38. "zhang" and "zhang" is different obviously, including format, paper, signature, etc.
39.幾乎沒(méi)有白條，與當(dāng)前的環(huán)境不符，可能提示還有一本賬。
 There is almost no white, not in conformity with the current environment, may indicate a books.
40.差旅費(fèi)用、招待費(fèi)用等少得可憐，明顯與公司規(guī)模不符，提示可能因?yàn)楝F(xiàn)金流不足，有大量費(fèi)用沒(méi)有入賬，或者，有大量白條費(fèi)用進(jìn)入了“另一本賬”。
Travel expenses, entertainment expenses, such as poor, obviously not in conformity with the company size, suggest possible because of lack of cash flow, there is a lot of expenses not enter an item in an account, or, there is a lot of white cost into the "another account".
三、發(fā)票層面的風(fēng)險(xiǎn)點(diǎn)

1.收到專用發(fā)票，卻沒(méi)有用于抵扣，也沒(méi)有入賬。當(dāng)某一天，供應(yīng)商涉稅時(shí)，順著這些發(fā)票摸查過(guò)來(lái)，就可能發(fā)現(xiàn)本企業(yè)存在“體外循環(huán)”、“兩本賬”。
Received a special invoice, but have not for deduction, also have no.When one day, when the supplier payment, follow the invoice MoZha, might find this enterprise existence "extracorporeal circulation", "two books".
2．供應(yīng)商不能開(kāi)專用發(fā)票，供應(yīng)商讓他的上家，開(kāi)給本企業(yè)。這種專用發(fā)票，不能用于抵扣。
The supplier can not open invoices, suppliers to make him express, open to the enterprises.This kind of special invoices, cannot be used for deduction.
3.專用發(fā)票商品品名與實(shí)際清單不符，或者沒(méi)有清單。
The special invoices for goods name does not accord with the actual listing, or no listing.
4.大頭小尾發(fā)票，手工的是撕下來(lái)開(kāi)，機(jī)打的也存在稅控機(jī)打一聯(lián)，然后用普通打印機(jī)偽造一聯(lián)的情形。“陰陽(yáng)發(fā)票”性質(zhì)類似，于客戶聯(lián)和記賬聯(lián)、存根聯(lián)抬頭不一致。
DaTouXiaoWei invoice, the manual is ripped open, machine is also responsible to play a league, then using ordinary printer forged a united situation."Yin and Yang invoice" similar nature, to customers and united, the stub form of charge to an account payable to inconsistencies.
5．買發(fā)票的風(fēng)險(xiǎn)：買 來(lái)假發(fā)票、套號(hào)發(fā)票，也有賣真發(fā)票的賣給你，但在當(dāng)月最后一天作廢處理，你拿到的發(fā)票就成陽(yáng)廢票。
Buy the invoice: the risk of false invoices, invoice no, also have sell real invoice to sell to you, but in the last day of the month scrapped processing, the bill that you get ChengYang spoiled votes.
6.客戶方涉稅，或者國(guó)企受反腐調(diào)查，可能把你買的發(fā)票事查出來(lái)。
The client payment, or state-owned enterprises by the anti-corruption investigation, may your invoice buy things found out.
7.第三方開(kāi)發(fā)票，委托付款的風(fēng)險(xiǎn)。增值稅法規(guī)要求，必須“票、款、物三統(tǒng)一”。
Third party invoicing, entrusted payment risk.Value added tax regulations, which must be "ticket, model, content three unity".
四、賬戶管理
1.在銀行開(kāi)具輔助賬戶，不向稅務(wù)申報(bào)，收入進(jìn)入這個(gè)賬戶，不確認(rèn)收入。這種查出來(lái)性質(zhì)比較嚴(yán)重。
 Open auxiliary account in the bank, not to the tax declaration, income into this account, not affirm income.This kind of nature found out more serious.
2.個(gè)人卡長(zhǎng)期使用于收款，而金額進(jìn)出很大，累計(jì)金額也大在。這很容易受到監(jiān)管，從而查出未確認(rèn)收入。
Personal card to use for a long time in the gathering, and the amount of pass in and out is very big, is also big in aggregate amount.This easily regulated, so as to find out not affirm income.
3.個(gè)人卡用于收取貨款，卻同時(shí)用于支付供應(yīng)商款，一旦供應(yīng)商涉稅被查，這些個(gè)個(gè)卡也就暴露了。
Personal card used for payment, but at the same time to pay suppliers, once the vendor is fords the tax check, these all CARDS would be exposed.
4.個(gè)人卡用于收取貨款，同時(shí)通知經(jīng)銷商，導(dǎo)致很多人知道這些卡在用于收取貨款。
ersonal card used for payment, at the same time inform the dealers, has caused many people to know the card for payment.
5.股東個(gè)人卡信息被泄露。
 Shareholders personal card information was leaked.
6.反洗錢(qián)監(jiān)控，牽出個(gè)人卡收取大量貨款的風(fēng)險(xiǎn)。
 Anti-money laundering monitoring, drew a personal card charge a large amount of loan risk.
以上就是濟(jì)南代理記賬公司給大家分享的你必須知道的“稅務(wù)風(fēng)險(xiǎn)點(diǎn)”，希望給大家?guī)?lái)一些幫助
Above is the jinan bookkeeping agency company to share you must know that the "tax risk point", hope to bring you some help
濟(jì)南代理記賬公司：http://www.irmblog.cn