In the daily tax treatment, the majority enterprises encounter different tax issues, some of them have been included in the enterprise exception list without even realizing it. The following anomalies are likely to be the reason for the enterprises being added to the list of exceptions

1. abnormal change in issuing of VAT special invoices, which may cause the problem for false invoicing

2. Abnormal change in the tax burden of VAT taxpayers are caused by the following problem:
a. Transaction are not recorded on bookkeeping
b. The Sale’s revenue is not booked for paying tax
c. VAT input obtained is not in conformity with the Provisions,
d. Non-creditable VAT input on purchased goods during the preferential tax policy
e. Falsely invoicing, etc.

3. Abnormal sales profit are caused by understatement of sales and overstatement of cost

4. Abnormal ratio of expense on operating revenue: whether the large accrual related expenses are recorded on bookkeeping, or whether the capital expenditure is allocated to the current finance period

5. Discrepancy on revenue between Income tax returns and VAT returns. It looks like understate the sales revenues to pay less tax

6. The name of the goods on VAT input tax invoice is similar than the name on VAT output tax invoice, which means the content on both invoice may not be real.

7. Abnormal sales returned: If it is frequent occurrence with the large amount of sales

8. No waste disposal revenue: No matter what nature of the enterprise, it is the normal operation for the scrapped fixed assets or the carton, etc.

9. Abnormal ratio of profit on operating revenue: the season might be understated revenue and overstated expense

10. The address information of the declared residence or business premises is incorrect or inaccurate

11. The details of individual income tax returns are inconsistent with the payroll summary in the financial statements: tax is understated or missing

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After service agreement has been signed, we will inspect  the actual situation of the enterprise; provide professional advice; prepare reasonable reports or instruction; attach the relevant information or statements, and go to the tax bureau be behalf of the enterprise to solve the tax exceptions.