In the sales expense risk analysis of pharmaceutical enterprises (Part 1), we have talked about the main sources of expense notes of pharmaceutical enterprises at present, then we will take a look at the tax risks.
(2) Tax risks
1Risk of overinvoicing
False invoice has the following characteristics: first, invoicing subject has not occurred taxable behavior; Second, there is no capital flow or the payer pays first and then returns the capital (flow to the drawees or their affiliates); Third, invoicing items are usually fictitious items such as consulting fees, promotion fees, management fees and office fees. Fourth, the evidence chain is incomplete, can not provide the evidence of the purchase and sale of goods and the basis for the occurrence of labor and services. Once the invoice is identified as false, on the one hand, the false issuer shall be punished, on the other hand, the consignee is not allowed to deduct before tax.
2Personal income tax risk
Many pharmaceutical sales representatives belong to the high-income group, but most of this group of people do not pay individual income tax according to the regulations. If the government makes up its mind to clean up sales costs, the personal income tax problem will be hard to hide. However, as the payer of sales representative remuneration, pharmaceutical enterprises do not fulfill the obligation of withholding and remitting according to regulations. The Law on the Administration of Tax Collection stipulates: "If the withholding agent should withhold the tax but fails to collect the tax, or fails to collect the tax due, the tax authorities shall recover the tax from the taxpayer and impose on the withholding agent a fine of not less than 50 percent but not more than three times the amount of the tax not withheld or receivable." Where taxes can be recovered, they may be punished0.5Times fine, tax can not be recovered, may be imposed1.5Double the fine.
3, value-added tax risk
Pharmaceutical enterprises that accept special VAT invoices, if the special invoices are deemed as false by the tax authorities, must transfer the input tax, make up the VAT, and bear the relevant legal liabilities.
4Enterprise income tax risk
If the invoices accepted by pharmaceutical enterprises are identified as illegal for various reasons, they can not be deducted before income tax, and the drawee will face the risk of paying back income tax, late fees and fines. At present, a large number of consulting fees issued have been basically identified as false projects, and the promotion fees are basically close to the agency fees, and the pre-tax deduction limit is only the amount of a single contract5%.
5Personal income tax risks of enterprise investors
If the enterprise investor makes false expenditures by falsely invoicing, and then the funds return to the individual investor (or related parties), then it can be presumed that the individual investor has obtained the income from wages and salaries or interest dividends, and the individual investor shall pay the individual income tax in accordance with the regulations.
If the amount or amount of VAT invoices issued on behalf of or falsified reaches the criminal liability standard prescribed by the criminal law, it may constitute a criminal offense.
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