目前網絡上散見不少有關企業必須注意的稅務風險點相關文章和資料。下面由濟南代理記賬公司匯總的這些年所見的稅務風險點比較全面，可供大家參考，如果把這些方面規范了，

一、報表層面的風險點
1.稅負率明確低于同地區同行業水平。
Clear tax rate is lower than with the district level in the same industry.
2.成本結構明顯區別于同行業同類產品，比如可抵扣進項的成本明顯偏高，可能被視為多轉了成本。
 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.成本結構與產品配方不符，比如有的企業發生一個產品耗用多個包裝盒的低級錯誤，再比如，投入材料與產品沒有關系。
 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.成本結構發生明顯變化，而又沒有推出新配方產品。
 Cost structure has obvious changes, and no new formula products.
5.毛利率年與年之間、月份與月份之間起伏明顯，又沒有合理的解釋。
 Gross margin between years and years, months and in ups and downs, and without reasonable explanation.
6.毛利率或純利率遠遠高出同行，或者遠遠低于同行，都可能被重點檢查。
 Gross profit margin or pure interest rates far higher than their peers, or far less than their peers, may be the key inspection.
7.期間費用率偏高，大部分毛利被費用“吃掉”，導致企業微利或虧損，很容易被發現隱瞞收入。或者，期間費用明顯偏低，提示可能“另外有一本賬”，大量白條費用做在“另一本賬”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.制造費用存在異常，比如水電費與產能不配比、外加工支出與產量不配比。
 Abnormal manufacturing expenses, such as utilities, and productivity ratio, processing costs and yield ratio.
9.資產負債表結構異常，有形資產多，產值卻很小，“大公司做小生意”，可能被懷疑有兩本賬。
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.物流費用占的比重偏高，可能被發現隱瞞了收入。
 Logistics costs accounted for the proportion of high, conceal the income could be found.
11.現金流呈負數，可能牽出“兩本賬”。
Cash flow is negative, may pull out "two books".
12.存貨賬實差異大，賬多存少（虛庫），或者存貨時間太長，一直沒有動用。
 The inventory account real big differences, zhang to save less (library), or the stock time is too long, has not been used.
13.生產環節“在產品”賬多實少，被視為多轉了成本。
 Production "the product" account more pragmatic, is seen as more cost.
14.產能分析出現異常，包括設備產能評估、人工產能評估、材耗產能評估、制造費用產能評估、期間費用產能評，這些產能如果明顯低于同行水平，可能存在隱瞞收入。
 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.公司一直虧錢或微利，股東卻大量借錢給公司，可能被懷疑有銷售收入直接進了股東的口袋。
 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.預收賬款掛賬時間太長，被強行要求確認收入履行納稅義務。
 Payment of deferred revenue is too long, affirm income was forced to fulfill its obligations to pay taxes.
17.頻繁出現大額現金收支，以及大額現金長期掛在賬上，可能存在賬外收支。
 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.股東幾乎沒有繳個稅，而股東個人資產很多，提示股東有“賬外收入”。
 Shareholders have little pay income tax, and many shareholders' personal assets, prompt shareholders "off-balance-sheet income".
二、賬務層面的風險點

1.股東個人費用，在公司報銷。這種情況，將被視為分紅，企業須代扣代繳個人所得稅。
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.用公司資金購買資產，資產所有人寫成股東，資產的費用、折舊卻在公司列支。這里有多個問題：股東涉嫌挪用公司資金、股東變相分紅當繳個所得稅、股東資產費用、折舊在公司列支也將被視為分紅，須繳個人所得稅。
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.沒有成立工會，卻計提工會經費，發生支出時，沒有取得工會組織開具的專用憑據。所得稅匯算時，這將被調整。
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.跨年度列支費用，比如上年12月的票據，拿到本年來列支。
 The maximal charge fees, such as paper in December last year, to this year's expenses.
5.不按標準計提折舊。
 According to the standard depreciation.
6.制造企業結轉完工產品成本、結轉銷售成本時，無相關附件，或者存在隨意性，或者不能自圓其說。
 Manufacturing companies account finished product cost, cost of sales, carry forward without any attachments, or randomness, or cannot be justified.
7.以現金支付工資時，無相關人員簽字。
 Pay for cash, no relevant personnel to sign.
8.工資名單與社保名單、合同名單不一致。
 The salary list do not agree with social security list, a list of the contract.
9.商業保險計入費用，在稅前列支。
 Commercial insurance included in the cost in pre-tax expenses.
10.生產用原材料暫估入賬，把進項稅額也暫估在內，虛增成本。
 Raw materials for production of short books, the input tax of short, also inflated costs.
11.過期發票、套號發票、連號發票、假發票等入賬列支費用。
 Overdue invoices, invoice no, even the invoice no, false invoices booked charge fees.
12.貨款收回后，掛在往來科目中，長期不確認收入。
 After 2 days, hanging in between subjects, not affirm income for a long time.
13.非正常損失材料、非經營性耗用材料，沒有作進項轉出。
 Abnormal losses, non-operating cost, has not turned out for the input.
14.捐贈、發福利等視同銷售行為，沒有確認銷售收入。
 Donations, such as hair welfare shall be regarded as sales behavior, not confirm sales revenue.
15.福利性質旅游和獎勵性質旅游混在一起。前者屬于福利費，后者吃于工資性收入。
 Welfare nature tourism and reward nature together.The former belongs to the welfare funds, the latter in salary income.

16.非本公司人員在本公司報銷費用，比如幫助客戶、領導、外部專家報銷機票、旅游開支等。
 The company personnel in the company 'expenses, such as help customers, leading, and external experts' flights, travel expenses, etc.
17.產品移庫處理不當，被要求確認為收入。
 The product move library mishandled, asked to be recognized as income.
18.總公司與子公司、分公司之間關聯關系沒有撇清，存在價格轉移，被稅務要求按市場定價確認收入。
 The relationship between corporation and subsidiaries, branch without clearing, price movement, affirm income by tax requirements according to the market pricing.
19.未經批準，總公司與分公司合并納稅。
 Without approval, the head office and branch tax merger.
20.應征消費稅的小汽車其費用不得抵扣進項。
The car cost 20. Apply the consumption tax shall not be input.
21.打折銷售、買一送一、銷售返利等處理不當，導致增加稅收。
 At a discount, buy one get one free, sales rebates, such as improper handling, lead to increase taxes.
22.股東借支，長期不歸還，被視為變相分紅，要求繳個人所得稅。
 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.直營店缺乏獨立營業執照，涉稅事項牽汲總公司；另外，本來可以按個體身份納稅的門店，卻要求按總公司一起查賬征收。
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.對外投資協議不完善，被稅務認定為借款，因此所得稅的投資收益須再交一次所得稅。
 Foreign investment agreement is imperfect, were identified as borrowing, tax and income tax returns must be pay income tax at a time.
25.借款給關聯企業，不收利息，或者利息不入賬。不收利息，屬于“利益輸出”，不入長屬隱瞞收入。
 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.固定資產或待攤銷支出，沒有取得正規發票，折舊和攤銷額不能稅前列支。
 The fixed assets or to be amortized expenditures, has made no formal invoice, depreciation and amortization amount can't pre-tax expenses.
27.費用項目混肴：業務招待費、廣告宣傳費、培訓費、福利費等有扣除限額的費用，是重點檢查項目。
 The cost of project mixed food: business entertainment, advertising costs, training, welfare funds are deducted limit fees, is key to check project.
28.邊角余料銷售收入明顯較高
 The leftover bits of material significantly higher sales revenue
29.財政補貼性資金，核算不當導致稅務風險。
 The fiscal subsidy funds, accounting properly, tax risk.
30.關系法人之間，無償劃轉資產，包括設備，以及無償提房產等，均要視同銷售或租賃，確認收入納稅。
 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.應收、預收、應付、預付等科目存在虛假戶頭，并且長期掛賬，可能牽出“兩本賬”。
 Accounts receivable, advance, deal with subjects such as false, prepaid account, and payment for a long time, may pull out "two books".
32.非生產經營性資產，比如員工上下班接送班車，不得抵扣進項稅。
 Non-production operational assets, such as employee commutes shuttle bus, may not offset the input tax.
33.非公司名下車輛，費用不得在公司報銷列支（租給公司的除外）。
 Vehicles, the company name is listed may not be in the company for reimbursement charge (except for leasing company).
34.不同法人主體之間借貨還貨，雖然不涉及貨幣收支，但依然是銷售行為，應當繳納增值稅。
 Borrow goods and goods between different legal subject, though not involving monetary payments, but is still a sales activity, shall pay VAT.
35.企業將銀行借款或自有資金無償借給關聯企業，或非關聯企業，涉及營業稅風險。
 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.宣傳活動贈送禮品，須代扣代繳個稅。
 The promotion gift, subject to withholding tax.
37.資本公積轉增資本，如果涉及個人股東，須代扣代繳個人所得稅。因此，不要直接轉增資本。股東個人借款轉資本，也存在類似風險。
 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.“外賬”附件與“內賬”明顯不一樣，包括版式、紙張、簽名等。
Attachment 38. "zhang" and "zhang" is different obviously, including format, paper, signature, etc.
39.幾乎沒有白條，與當前的環境不符，可能提示還有一本賬。
 There is almost no white, not in conformity with the current environment, may indicate a books.
40.差旅費用、招待費用等少得可憐，明顯與公司規模不符，提示可能因為現金流不足，有大量費用沒有入賬，或者，有大量白條費用進入了“另一本賬”。
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、發票層面的風險點

1.收到專用發票，卻沒有用于抵扣，也沒有入賬。當某一天，供應商涉稅時，順著這些發票摸查過來，就可能發現本企業存在“體外循環”、“兩本賬”。
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．供應商不能開專用發票，供應商讓他的上家，開給本企業。這種專用發票，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.專用發票商品品名與實際清單不符，或者沒有清單。
The special invoices for goods name does not accord with the actual listing, or no listing.
4.大頭小尾發票，手工的是撕下來開，機打的也存在稅控機打一聯，然后用普通打印機偽造一聯的情形。“陰陽發票”性質類似，于客戶聯和記賬聯、存根聯抬頭不一致。
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．買發票的風險：買 來假發票、套號發票，也有賣真發票的賣給你，但在當月最后一天作廢處理，你拿到的發票就成陽廢票。
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.客戶方涉稅，或者國企受反腐調查，可能把你買的發票事查出來。
The client payment, or state-owned enterprises by the anti-corruption investigation, may your invoice buy things found out.
7.第三方開發票，委托付款的風險。增值稅法規要求，必須“票、款、物三統一”。
Third party invoicing, entrusted payment risk.Value added tax regulations, which must be "ticket, model, content three unity".
四、賬戶管理
1.在銀行開具輔助賬戶，不向稅務申報，收入進入這個賬戶，不確認收入。這種查出來性質比較嚴重。
 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.個人卡長期使用于收款，而金額進出很大，累計金額也大在。這很容易受到監管，從而查出未確認收入。
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.個人卡用于收取貨款，卻同時用于支付供應商款，一旦供應商涉稅被查，這些個個卡也就暴露了。
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.個人卡用于收取貨款，同時通知經銷商，導致很多人知道這些卡在用于收取貨款。
ersonal card used for payment, at the same time inform the dealers, has caused many people to know the card for payment.
5.股東個人卡信息被泄露。
 Shareholders personal card information was leaked.
6.反洗錢監控，牽出個人卡收取大量貨款的風險。
 Anti-money laundering monitoring, drew a personal card charge a large amount of loan risk.
以上就是濟南代理記賬公司給大家分享的你必須知道的“稅務風險點”，希望給大家帶來一些幫助
Above is the jinan bookkeeping agency company to share you must know that the "tax risk point", hope to bring you some help
濟南代理記賬公司：http://www.chnew.cn