Cai Shaoling, the tax agent of your company, was asked and confirmed that the actual business entertainment expenses of your company in 2019 were 97486.92 yuan, which was deducted in full according to the facts, exceeding the deduction limit.
1 illegal act type: Invoice illegal fact: your company disburses business entertainment expenses beyond the proportion specified in the tax law, which constitutes tax evasion.
After checking the relevant vouchers and other materials provided by your company, it is found that the total management expenses of your company in 2019 are 1574833.51 yuan, including business entertainment expenses of 97486.92 yuan, According to Article 43 of the regulations on the implementation of the enterprise income tax law of the people’s Republic of China (Order No.
To sum up, the business entertainment expenses disbursed by your company actually exceeded the deduction limit by 85986.93 yuan, resulting in less payment of enterprise income tax, which has constituted tax evasion.
Basis of punishment: Article 63 of the law of the people’s Republic of China on the administration of tax collection (order of the president of the people’s Republic of China [2001] No.
administrative counterpart category: legal person and illegal person organization unified social credit code 914452 * * * 37379 document number of administrative punishment decision: Jieshui Yiji Punishment [2022] No.
49): penalty category: penalty content: the business entertainment expenses disbursed by your company actually exceed the deduction limit by 85986.93 yuan, resulting in underpayment of enterprise income tax, which constitutes tax evasion, and the underpayment of enterprise income tax by your company is 2319.48 yuan (44322.31 yuan) × 85986.93 / (1222120.40 + 85986.93)) is subject to a fine of 50%, with a total fine of 1159.74 yuan (2319.48 yuan) × 0.5）。 Amount of fine (10000 yuan): 0.115974 date of punishment decision: January 13, 2022 punishment authority: the first inspection bureau of Jieyang Taxation Bureau of the State Administration of Taxation Source: shuihu.com..
Name of administrative counterpart: Jieyang * * * Construction Engineering Co., Ltd.
512 of the State Council of the people’s Republic of China), “the business entertainment expenses incurred by the enterprise related to production and operation activities shall be deducted according to 60% of the amount incurred, but the maximum amount shall not exceed 5 ‰ of the sales (operating) income of the current year”, The business entertainment expenses that your company can deduct before tax is 11499.99 yuan, which actually exceeds the deduction limit of 85986.93 yuan.
