Comparison Of Accounts: Small Differences Lead To Big Taxes

Recently, when a special tax inspection was conducted by a Local Taxation Bureau, a local real estate enterprise began to investigate the difference of the urban land use tax from 16 thousand yuan, and successfully investigated and paid for the unpaid tax of 35 million 240 thousand yuan.

　　 Town: Town Land use tax Comparison of current doubts

When assessing the tax situation of a real estate enterprise from 2012 to 2014, the Bureau found that the amount of urban land use tax paid by enterprises was inconsistent, and the amount of tax paid in the next two years was reduced by about 16 thousand yuan. This small difference is a drop in the bucket for tens of millions of dollars in real estate enterprises, and it is easy to be ignored.

It is these small problems that have attracted the attention of the inspectors. In the case of no delivery, the land use tax should not be reduced. Is it due to the calculation errors of the financial personnel? The inspectors immediately contacted the financial personnel of the enterprises, and the financial staff explained that it was not a wrong calculation, but that the area of the certificate was smaller than that of the land transfer contract. The explanation of the financial staff seems reasonable, but touches the sensitive nerves of the inspectors. Generally speaking, the development land is generally through the procedures of "recruiting, photographing and hanging". The land area is strictly measured and there should be no inconsistency.

In order to get things done, put them on file for inspection. In obtaining the relevant information of the enterprise, it is found that there is no difference in the area between the land transfer contract and the land use certificate, thus confirming the pre judgment of the tax assessor before the case. The inspectors focused their work on the land cost subject. When comparing with the amount of the land transfer contract, they were surprised to find that the land price on the book was much smaller than the amount of the land transfer contract. By further tracing the initial entry vouchers and checking the articles of association of the land, the inspectors verified the land included in the capital receipt of the enterprise. With the gradual deepening of the inspection, the fog was lifted. It turned out that when the enterprise was established, shareholders made a stake of 80 million 700 thousand yuan at a land price, because the surrounding area of the plot was imperfect, which had been idle and undeveloped. In December 2012, the land was replaced with the government. The original land area was 80 mu, the land area after replacement was 76 mu, and two plots were replaced by the appraisal price, the original land appraisal price was 163 million yuan, and the new land price was 222 million yuan, which involved 59 million yuan of land transfer payments. Through the relevant information verification of land transactions of the land department, the facts of land replacement were confirmed.

　　 Play a game: tax law Understanding deviation into focus

The facts have been found out, but both the tax authorities and the enterprises are on the land value-added tax. Corporate income tax The understanding of the tax laws and regulations of deed tax has become the focus of controversy.

Focus one: land value added tax. The enterprise considers that the original land belongs to the nature of the government's recovery, and the eighth regulations and second regulations of the Provisional Regulations on land value-added tax and the eleventh exemption regulations for the implementation rules of the Provisional Regulations on land value increment tax shall apply.

Inspectors believe that the enterprise can not provide the original land is recovered because of urban planning and national construction needs, so even if the land is recovered by the government, it does not meet the exemption conditions, and it should be taxed according to the regulations. The cost of the original land of the enterprise is 80 million 700 thousand yuan, the assessment price is 163 million yuan, and the original land has not been developed, and the land value-added tax should be paid 29 million yuan.

Focus two: corporate income tax. The enterprise thinks that the land replacement shall be handled according to the thirteenth announcement of the State Administration of Taxation on Issuing the "administrative policy on the relocation of enterprise income tax" (the fortieth announcement of the State Administration of Taxation 2012), and no enterprise income tax shall be paid. Inspectors believe that, according to the third article of the notice, enterprises can not provide proof of policy relocation, does not meet the requirements of policy relocation, should be paid according to the provisions of corporate income tax, enterprise income tax paid 4 million 180 thousand yuan.

Focus three: deed tax. The enterprise believes that the land replacement business shall be governed by the tenth provision of the Provisional Regulations of the deed tax, and the deed tax shall be paid according to the land transfer fee paid. The inspectors believe that according to the fourth paragraph of the sixth regulations of the Provisional Regulations of the deed tax, the exchange of the right to the use of the land refers to the act of mutual exchange of the right to the use of the land between the land users. The land replacement of the enterprise is the exchange between the land users and the landowners, and the tenth regulations of the Provisional Regulations of the deed tax shall not apply. The tax shall be paid according to the amount of the new land contract, and 2 million 60 thousand yuan of the deed tax shall be paid.

After tax and business competition, the legal representative of the enterprise has no objection to the tax inspection results. According to the regulations, the total amount of the relevant taxes is paid up to 35 million 240 thousand yuan, which has drawn a satisfactory conclusion for the case. It provides a successful example for the tax inspection work to investigate and deal with major cases from a small scale.

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