The consultation fee can not be included in the invoice. If you accidentally attract the investigation of the tax bureau!Lets take a look at the case below and the reminder to everyone!
This is the first 20, 720 article
01
Large consultation fee
Tax bureau!
Case 一 : A municipal tax bureau found in the invoice cooperation in the invoice investigationThe ticket party obtained a number of general invoices of 4 million yuan from a company from Xinjiang, and has been accounting.
Borrow: Management cost-4 million yuan in consultation fee
Loan: 4 million yuan for bank deposits
The Taxation Bureau questioned the person in charge of the receiver, what are you consulting the 4 million yuan consultation fee?
The person in charge of the enterprise answered and flickered its words.
After investigation: The company uses wigs to account for accounts, forged bank transfer flowing water, etc., fictional consulting services with Xinjiang enterprises, listing costs, and escape corporate income tax.
In response to the illegal act of the enterprise, the tax authorities made a reimbursement of taxes on it according to law, the addition of late fees, and imposed a total of more than 2 million yuan in fines.
Case 2: With the strong assistance of the tax authority of Chongqing City, Chongqing tax authorities have verified Chongqing F Investment Co., Ltd. with fictional business projects,Wig invoices and cost increase costs, hidden income of 11.16 million yuan. The inspector reviewed the electronic account of Chongqing F. When analyzing the management cost, a business attracted the attention of the inspector.Beijing X Company paid 4 million yuan and 3.9 million yuan for consulting fees.
Why do companies pay 7.9 million yuan in consultation fee to company X?
The inspectors immediately asked Chongqing F Company to provide these two vouchers and detailed original attachment information.
Reading the original attachment found that 7.9 million yuan service fee consists of 9 valuable tax ordinary invoices, which was issued by Beijing X Company on August 26, 2015The bank transfer check of the receipt attachment showed that the Chongqing F company remitted 7.9 million yuan into Beijing Xs account on August 31.
For this expenditure, Chongqing Fs explanation is that because Beijing X plans and represents a loan business project, which is an intermediary service paid by the market market.fee.The inspectors did not trust the other partys explanation and continued to review and analyze the information of all parties in the business.
After investigation, Chongqing F uses wigs to enter the account, forged bank transfer deposits, etc., and the consulting service business of the three companies in Beijing, which lists the cost of 11.16 million yuan, a total of 11.16 million yuanEssence
In response to the illegal act of the enterprise, the tax authority made a tax on the tax on the tax in accordance with the law, the addition of late fees, and a fine of more than 7.6 million yuan in a fine of more than 7.6 million yuan.
02
How do the tax bureau know
Do we have a large consultation fee?
How to determine the consultation fee?
The so -called consultation fee refers to the reward that the client gets opinions or suggestions from the consultation or the company on the relevant matters.For example, an enterprise consults tax divisions consultation fee for tax planning related plans.Generally, relevant professionals or institutions make corresponding consultations.
According to the relevant provisions of the corporate income tax, the consultation fee can be deducted before tax.However, the consultation fee has the objective situation of business fictional and difficult to judge, which has led to the serious disaster -stricken area for the consultation fee to open an invoice.
If a large consultation fee is difficult to provide complete information and cannot confirm the authenticity of the business, it is easy to cause doubts of tax inspectors.
Many companies feel that consulting fees are service fees, as long as the contract flow, invoice flow, and capital flow are consistent. Even if the tax bureau is checked, there is no problem.Is this really the case?
Obviously this idea is wrong. As long as you issue a large consultation invoice, or the enterprise declares a large consultation fee, the tax bureau will turn on the red light as soon as possible becauseAmong the previous tax inspection cases, the eighty -nine major consultation fees were fictional.
For example, a companys consulting fee of 4 million in 2023 has been included in:
Borrowing: Management fee -4 million yuan in consultation fee
Loan: 4 million yuan for bank deposits
When the corporate income tax remittance is calculated, we will declare "A104000 expensesThe 3rd line of "Consultation" is 4 million.After the corporate income tax is settled, the tax bureau is likely to be warned by the system.
In this case, the tax bureau questioned the enterprise, "Your 4 million consulting fee, what is the consultation?"The person in charge of the enterprise could neither provide effective contracts, nor could it state the rationality of the consulting service fee. If it is a branch, if it flashs its words, the tax bureau will list the enterprise as the key inspection object.
Many friends may say that when we do not apply for a clear and clear payment, our enterprise will not check us during the tax bureau.
Xiaobian tells everyone very regrettable, no, if the cost details of the cost during the application period, the tax bureau will compare the "A100000 master of the corporate income tax declaration form".The amount of "management cost" in the Table.If the proportion of this management cost is too high, early warning will also occur.
03
Large consultation feeNote 3 points
1. The company has a large amount of consultation fee expenses, and the corresponding contract should be signed
After all, the consulting service is not a tangible cargo. It is invisible or not touched. Large consultation fees can easily attract the attention of the tax bureau.Therefore, once there is a large consultation fee, the enterprise should check itself.
Whether to sign a standard business contract with the provider of the service party, whether the contract clearly specifies the charging standards, consulting service content, and dispute solutions. .However, the large -scale consultation fee of many enterprises has only simple invoices and bank transfer records, and lack of other information, which cannot prove the authenticity of the business at all.At this time, the Taxation Bureau said that you received a false consultation fee, and you couldnt wash it into the Yellow River.
2. The companys large consultation fee expenditure should be paid attention to the scale
Some companies are clearly obviouslyThe scale is small, and the monthly sales are 600,000 to 700,000, but there are always 200,000 to 300,000 consulting expenses per month. This requires a question mark.Large consulting service fees plus the daily rent of the enterprise, the office supplies such as water and electricity, and other expenditures.In addition, the income tax plus the salary deduction, is this company still making money?
Many companies reached the end of the month. Due to a large number of tickets, they would get some invoices to deduct the input from the "brother company".It is also calm and quiet; 3 months are still safe ... Over time, finances will subconsciously accept this kind of virtual behavior!
It is also sooner or later!
3. The companys large consultation fee expenditure should pay attention to the professional qualifications and business correlations of the service provider.
After receiving a large consultation service fee invoice, finance should not be rushed to account. It must be more cautious than the Taxation Bureau.sex. Focus on the professional qualifications of providing service units, the professional and technical level of personnel, In addition, check whether the other partys business scope has related areas.
If the unit providing an invoice is not stained with the consulting business, and there is basically no professional and technical personnel, then this consulting service fee is not good.Invoice, the boss doesnt want you to know.
04
Enterprise Consultation fee
Which original vouchers should be attached?
For the expenditure of a large amount of enterprise, the original voucher should be complete and complete. It is recommended to have the following related documents:
1. Consultation fee invoice;
2. Consultation contract or agreement;> 3. Consultation project internal project orientation or internal meeting minutes;
4. Bank payment flow;
5. Enterprise payment approval form;
6. Consultation results report;
7, consultation records or traces;
8. Consultation project acceptance form;
9, other related information, etc.
Reminder:
Can a cost be deducted before the corporate income tax, not onlyJust looking at the appearance of the evidence chain, it values the essence behind the business. A invoice is not enough to support the true and reasonable business of the business, so the substantial test of the business is very important.
Reminder 2:
Any business must form a closed loop from beginning to end, such as consulting fee,At the beginning, there must be contract agreements and processes.
05
Last reminder!
When the invoice is enrolled, stay away from the tax -related risk of invoice
These 8 items of these 8 itemsContent accounting should be kept in mind!
Source: Finance No. 1One classroom, tax lecture hall, Meisong talked about taxation, tax platform, financial manager, tax manager, taxator Gu Sister Gu.The content is for readers for learning and communication, and does not do any commercial purposes.The copyright of the article belongs to the original author. If it is wrong, please contact the message area to delete it.
