目前网络上散见不少有关企业必须注意的税务风险点相关文章和资料。下面由济南代理记账公司汇总的这些年所见的税务风险点比较全面，可供大家参考，如果把这些方面规范了，
一、报表层面的风险点
1.税负率明确低于同地区同行业水平。
Clear tax rate is lower than with the district level in the same industry.
2.成本结构明显区别于同行业同类产品，比如可抵扣进项的成本明显偏高，可能被视为多转了成本。
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.成本结构与产品配方不符，比如有的企业发生一个产品耗用多个包装盒的低级错误，再比如，投入材料与产品没有关系。
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.成本结构发生明显变化，而又没有推出新配方产品。
Cost structure has obvious changes, and no new formula products.
5.毛利率年与年之间、月份与月份之间起伏明显，又没有合理的解释。
Gross margin between years and years, months and in ups and downs, and without reasonable explanation.
6.毛利率或纯利率远远高出同行，或者远远低于同行，都可能被重点检查。
Gross profit margin or pure interest rates far higher than their peers, or far less than their peers, may be the key inspection.
7.期间费用率偏高，大部分毛利被费用“吃掉”，导致企业微利或亏损，很容易被发现隐瞒收入。或者，期间费用明显偏低，提示可能“另外有一本账”，大量白条费用做在“另一本账”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.制造费用存在异常，比如水电费与产能不配比、外加工支出与产量不配比。
Abnormal manufacturing expenses, such as utilities, and productivity ratio, processing costs and yield ratio.
9.资产负债表结构异常，有形资产多，产值却很小，“大公司做小生意”，可能被怀疑有两本账。
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.物流费用占的比重偏高，可能被发现隐瞒了收入。
Logistics costs accounted for the proportion of high, conceal the income could be found.
11.现金流呈负数，可能牵出“两本账”。
Cash flow is negative, may pull out "two books".
12.存货账实差异大，账多存少（虚库），或者存货时间太长，一直没有动用。
The inventory account real big differences, zhang to save less (library), or the stock time is too long, has not been used.
13.生产环节“在产品”账多实少，被视为多转了成本。
Production "the product" account more pragmatic, is seen as more cost.
14.产能分析出现异常，包括设备产能评估、人工产能评估、材耗产能评估、制造费用产能评估、期间费用产能评，这些产能如果明显低于同行水平，可能存在隐瞒收入。
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.公司一直亏钱或微利，股东却大量借钱给公司，可能被怀疑有销售收入直接进了股东的口袋。
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.预收账款挂账时间太长，被强行要求确认收入履行纳税义务。
Payment of deferred revenue is too long, affirm income was forced to fulfill its obligations to pay taxes.
17.频繁出现大额现金收支，以及大额现金长期挂在账上，可能存在账外收支。
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.股东几乎没有缴个税，而股东个人资产很多，提示股东有“账外收入”。
Shareholders have little pay income tax, and many shareholders' personal assets, prompt shareholders "off-balance-sheet income".
二、账务层面的风险点
1.股东个人费用，在公司报销。这种情况，将被视为分红，企业须代扣代缴个人所得税。
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.用公司资金购买资产，资产所有人写成股东，资产的费用、折旧却在公司列支。这里有多个问题：股东涉嫌挪用公司资金、股东变相分红当缴个所得税、股东资产费用、折旧在公司列支也将被视为分红，须缴个人所得税。
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.没有成立工会，却计提工会经费，发生支出时，没有取得工会组织开具的专用凭据。所得税汇算时，这将被调整。
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.跨年度列支费用，比如上年12月的票据，拿到本年来列支。
The maximal charge fees, such as paper in December last year, to this year's expenses.
5.不按标准计提折旧。
According to the standard depreciation.
6.制造企业结转完工产品成本、结转销售成本时，无相关附件，或者存在随意性，或者不能自圆其说。
Manufacturing companies account finished product cost, cost of sales, carry forward without any attachments, or randomness, or cannot be justified.
7.以现金支付工资时，无相关人员签字。
Pay for cash, no relevant personnel to sign.
8.工资名单与社保名单、合同名单不一致。
The salary list do not agree with social security list, a list of the contract.
9.商业保险计入费用，在税前列支。
Commercial insurance included in the cost in pre-tax expenses.
10.生产用原材料暂估入账，把进项税额也暂估在内，虚增成本。
Raw materials for production of short books, the input tax of short, also inflated costs.
11.过期发票、套号发票、连号发票、假发票等入账列支费用。
Overdue invoices, invoice no, even the invoice no, false invoices booked charge fees.
12.货款收回后，挂在往来科目中，长期不确认收入。
After 2 days, hanging in between subjects, not affirm income for a long time.
13.非正常损失材料、非经营性耗用材料，没有作进项转出。
Abnormal losses, non-operating cost, has not turned out for the input.
14.捐赠、发福利等视同销售行为，没有确认销售收入。
Donations, such as hair welfare shall be regarded as sales behavior, not confirm sales revenue.
15.福利性质旅游和奖励性质旅游混在一起。前者属于福利费，后者吃于工资性收入。
Welfare nature tourism and reward nature together.The former belongs to the welfare funds, the latter in salary income.
16.非本公司人员在本公司报销费用，比如帮助客户、领导、外部专家报销机票、旅游开支等。
The company personnel in the company 'expenses, such as help customers, leading, and external experts' flights, travel expenses, etc.
17.产品移库处理不当，被要求确认为收入。
The product move library mishandled, asked to be recognized as income.
18.总公司与子公司、分公司之间关联关系没有撇清，存在价格转移，被税务要求按市场定价确认收入。
The relationship between corporation and subsidiaries, branch without clearing, price movement, affirm income by tax requirements according to the market pricing.
19.未经批准，总公司与分公司合并纳税。
Without approval, the head office and branch tax merger.
20.应征消费税的小汽车其费用不得抵扣进项。
The car cost 20. Apply the consumption tax shall not be input.
21.打折销售、买一送一、销售返利等处理不当，导致增加税收。
At a discount, buy one get one free, sales rebates, such as improper handling, lead to increase taxes.
22.股东借支，长期不归还，被视为变相分红，要求缴个人所得税。
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.直营店缺乏独立营业执照，涉税事项牵汲总公司；另外，本来可以按个体身份纳税的门店，却要求按总公司一起查账征收。
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.对外投资协议不完善，被税务认定为借款，因此所得税的投资收益须再交一次所得税。
Foreign investment agreement is imperfect, were identified as borrowing, tax and income tax returns must be pay income tax at a time.
25.借款给关联企业，不收利息，或者利息不入账。不收利息，属于“利益输出”，不入长属隐瞒收入。
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.固定资产或待摊销支出，没有取得正规发票，折旧和摊销额不能税前列支。
The fixed assets or to be amortized expenditures, has made no formal invoice, depreciation and amortization amount can't pre-tax expenses.
27.费用项目混肴：业务招待费、广告宣传费、培训费、福利费等有扣除限额的费用，是重点检查项目。
The cost of project mixed food: business entertainment, advertising costs, training, welfare funds are deducted limit fees, is key to check project.
28.边角余料销售收入明显较高
The leftover bits of material significantly higher sales revenue
29.财政补贴性资金，核算不当导致税务风险。
The fiscal subsidy funds, accounting properly, tax risk.
30.关系法人之间，无偿划转资产，包括设备，以及无偿提房产等，均要视同销售或租赁，确认收入纳税。
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.应收、预收、应付、预付等科目存在虚假户头，并且长期挂账，可能牵出“两本账”。
Accounts receivable, advance, deal with subjects such as false, prepaid account, and payment for a long time, may pull out "two books".
32.非生产经营性资产，比如员工上下班接送班车，不得抵扣进项税。
Non-production operational assets, such as employee commutes shuttle bus, may not offset the input tax.
33.非公司名下车辆，费用不得在公司报销列支（租给公司的除外）。
Vehicles, the company name is listed may not be in the company for reimbursement charge (except for leasing company).
34.不同法人主体之间借货还货，虽然不涉及货币收支，但依然是销售行为，应当缴纳增值税。
Borrow goods and goods between different legal subject, though not involving monetary payments, but is still a sales activity, shall pay VAT.
35.企业将银行借款或自有资金无偿借给关联企业，或非关联企业，涉及营业税风险。
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.宣传活动赠送礼品，须代扣代缴个税。
The promotion gift, subject to withholding tax.
37.资本公积转增资本，如果涉及个人股东，须代扣代缴个人所得税。因此，不要直接转增资本。股东个人借款转资本，也存在类似风险。
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.“外账”附件与“内账”明显不一样，包括版式、纸张、签名等。
Attachment 38. "zhang" and "zhang" is different obviously, including format, paper, signature, etc.
39.几乎没有白条，与当前的环境不符，可能提示还有一本账。
There is almost no white, not in conformity with the current environment, may indicate a books.
40.差旅费用、招待费用等少得可怜，明显与公司规模不符，提示可能因为现金流不足，有大量费用没有入账，或者，有大量白条费用进入了“另一本账”。
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、发票层面的风险点
1.收到专用发票，却没有用于抵扣，也没有入账。当某一天，供应商涉税时，顺着这些发票摸查过来，就可能发现本企业存在“体外循环”、“两本账”。
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．供应商不能开专用发票，供应商让他的上家，开给本企业。这种专用发票，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.专用发票商品品名与实际清单不符，或者没有清单。
The special invoices for goods name does not accord with the actual listing, or no listing.
4.大头小尾发票，手工的是撕下来开，机打的也存在税控机打一联，然后用普通打印机伪造一联的情形。“阴阳发票”性质类似，于客户联和记账联、存根联抬头不一致。
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．买发票的风险：买 来假发票、套号发票，也有卖真发票的卖给你，但在当月最后一天作废处理，你拿到的发票就成阳废票。
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.客户方涉税，或者国企受反腐调查，可能把你买的发票事查出来。
The client payment, or state-owned enterprises by the anti-corruption investigation, may your invoice buy things found out.
7.第三方开发票，委托付款的风险。增值税法规要求，必须“票、款、物三统一”。
Third party invoicing, entrusted payment risk.Value added tax regulations, which must be "ticket, model, content three unity".
四、账户管理
1.在银行开具辅助账户，不向税务申报，收入进入这个账户，不确认收入。这种查出来性质比较严重。
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.个人卡长期使用于收款，而金额进出很大，累计金额也大在。这很容易受到监管，从而查出未确认收入。
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.个人卡用于收取货款，却同时用于支付供应商款，一旦供应商涉税被查，这些个个卡也就暴露了。
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.个人卡用于收取货款，同时通知经销商，导致很多人知道这些卡在用于收取货款。
ersonal card used for payment, at the same time inform the dealers, has caused many people to know the card for payment.
5.股东个人卡信息被泄露。
Shareholders personal card information was leaked.
6.反洗钱监控，牵出个人卡收取大量货款的风险。
Anti-money laundering monitoring, drew a personal card charge a large amount of loan risk.
以上就是济南代理记账公司给大家分享的你必须知道的“税务风险点”，希望给大家带来一些帮助
Above is the jinan bookkeeping agency company to share you must know that the "tax risk point", hope to bring you some help
济南代理记账公司：http://www.jnqqjz.com
