Tax Inspection Found That Rental Property Did Not Pay Property Tax.

Case Guide: tax inspectors found that part of the rental property was not paid real estate tax in the implementation of tax inspection. This article will start with a superficial analysis of how to find tax related doubts from the tax correlation of different taxes.

I. background of the case

The enterprise was established on XX XX, XXXX, and its economic nature is a cooperative enterprise (HK or Macao and Taiwan). Its registered capital is XXXX yuan, and its business scope is the development and construction of commercial housing within the scope of planning, including the sale of office buildings and senior residences, the sale of commercial facilities, and the operation of fitness facilities.

The taxes paid by the local taxation bureaus include business tax, urban maintenance and construction tax, education fee addition, local education fee addition, property tax, land use tax, stamp duty and personal income tax.

The case was a special inspection case. The inspection group paid a check on the local taxes of XXXXXXXX Limited from the month of XXXX XX to the XX of XXXX XX on the date of XX year XX month of XXXX year to the year of XXXX month of XXXX.

In the inspection, we adopted the method of checking accounts and made spot checks on all kinds of contracts of the unit.

Two, the inspection process and the method adopted.

(1) inspection plan

Understand the operation of the unit through the Internet website, find out the works that the unit participates in, and master the information about the progress of the project and the total amount of construction.

(two) identify tax related doubts from different taxable taxes.

The main operating income of the company is rental income.

The income of the main business, rental income, other business income, main business income - sales income accounting.

By checking the business process of the unit, the inspectors compare the financial accounts and the invoices, and check the rental accounts and field checks to determine that the unit's business income has been paid business tax in full.

The company's property is partly self occupied and partly rented. It is based on the cost of the unit, multiplied by the part of its own use and rental area to determine the original value of the property and pay the property tax.

Through the comparison of the rental income of the main business income rental income and the cost of the checked units, the inspectors calculated that the rental area was different from the rental area of the property tax paid, and found the tax related doubtful points.

After verification, the company made a mistake in the statistics of the rental area of the property tax. The company paid the property tax area of XXXXXX.XX square meters in XXXX -XXXX, and paid the property tax area of XXXXXX.XX square meters, with less statistics of the property tax area of XXXXX.XX square meters. After verification, it was necessary to pay the property tax XXXXXXX.XX yuan.

Three, illegal facts and processing results

(1) illegal facts

The company paid the property tax area of XXXXXX.XX square meters in XXXX -XXXX, and paid the property tax area of XXXXXX.XX square meters. The statistics of the real estate tax area was less than XXXXX.XX square meters, and it was verified that the property tax should be repaid by XXXXXXX.XX yuan.

(two) processing results

According to People's Republic of China

The Provisional Regulations (promulgated by the State Council in September 15, 1986 [1986]] 90, the first, second, third, fourth, seventh and "rules for the implementation of the Provisional Regulations of the People's Republic of China on property tax" of the Beijing Municipality (second, third, fourth and seventh of the Beijing Municipal People's Government Decree No. sixth) stipulate that the property tax shall be paid less than XXXXXXX.XX yuan.

According to the thirty-second article of the law of the People's Republic of China on tax collection and administration.

If the tax withholding agent fails to pay taxes in accordance with the prescribed time limit, the tax authorities shall add an additional XXXXXX.XX yuan to the unit in addition to the 5/10000 day late payment of the late tax payment from the date of the late tax payment in addition to the deadline for payment.

Four, case analysis

(1) enhance the sensitivity of the linkage analysis between different taxes in the process of tax inspection.

According to the different business activities of enterprises, there are different internal links between different taxes. By studying the data of tax statistics, accounting and tax payment, we pay attention to data accumulation, collection and total data, and cultivate data sensitivity, discover problems, analyze causes and improve the quality of analysis in time.

(two) strengthening business training

So that each inspector can not only master the methods and skills of audit, but also grasp the basic principles and practical techniques of tax analysis, improve the professional quality and statistical analysis ability of inspectors, so as to better complete the work of tax inspection and create a new situation in tax inspection.