济南代理记账费用分析：化解税务危机的八大秘诀

济南代理记账费用分析：化解税务危机的八大秘诀

Jinan bookkeeping agency cost analysis: dissolve the crisis of taxation of the eight tips

“您对咱们作出的决议，享有陈说权、申辩权。假如您有充沛的依据证明自个的行为合法，咱们就不得对您施行行政处分;即便您的陈说或申辩不充沛合理，咱们也会向您解说施行行政处分的因素。咱们不会因您的申辩而加重处分。”

"To let's make a decision, you shall enjoy the right of Chen, the right to defend oneself. If you have plenty of evidence that its behavior legally, we shall not be imposed administrative sanctions for you; even if you order or defend not abundant reasonable, we will give you explanation of administrative punishment factor. We won't because your plea and aggravating punishment."

“您对咱们作出的决议，依法享有恳求行政复议、提起行政诉讼、恳求国家赔偿等权力。”

"To you for resolution, let's make a party is entitled to implore the administrative reconsideration, administrative litigation, pleading state compensation and other power."

“您、交税担保人同咱们在交税上发作争议时，有必要先依照咱们的交税决议交纳或许解缴税款及滞纳金或许供给相应的担保，然后能够依法恳求行政复议;对行政复议决议不服的，能够依法向人民法院起诉。如您对咱们的处分决议、强制履行办法或许税收保全办法不服的，能够依法恳求行政复议，也能够依法向人民法院起诉。”

", a tax guarantor with you let's attack on tax disputes, it is necessary to first according to pay our taxes resolution may be withheld taxes and fees may supply the corresponding guarantee, then can be appealed to the administrative reconsideration in accordance with the law; to the administrative reconsideration decision disaffected, can bring a suit in a people's court in accordance with the law. If you let's sanctions resolution, specific performance measures may tax preservation measures disaffected, can pleaded with the administrative reconsideration in accordance with the law, will also be able to bring a suit in a people's court in accordance with the law."

以上这些都是《国家税务总局关于交税人权力与职责的布告》(国家税务总局布告〔2009〕第1号)中规则的交税人的权力。

These are the state administration of taxation on tax power and duty of notice "(the state administration of taxation announcement [2009] no. 1) tax rules in man's power.

跟着税务机关交税效劳意识的进步，格外是《国家税务总局关于交税人权力与职责的布告》进一步清晰了交税人的权力和职责后，税务机关与交税人进行良好交流的大门现已“彻底打开”。办税人员学习税收常识的着眼点，应当从过去单纯的对税法的背诵和遵从，转向深刻了解，并在此基础上来履行。为了方便交税人把握有关方针，济南代理记账费用从八个方面以具体案例道出因税收方针或征管因素致使公司面临税务“危机”时，化解危机的基本对策。

Follow the progress of the tax authorities to pay tax service consciousness, especially is the state administration of taxation on the tax man power and duty of notice "after further clear the tax power and responsibility of the people, the tax authorities and tax people communicate good door has" open "thoroughly. Tax officers learn tax on common sense, should be from the past simply reciting and compliance of tax laws, to understand, and on this basis. In order to facilitate tax people grasp the related policy, jinan bookkeeping agency fees from eight aspects with specific cases revealed by tax policy or collection factors caused companies face a tax "crisis", the basic countermeasures of resolving the crisis.

一、守法是预防和化解税务危机的条件

A, the law is to prevent and dissolve the crisis of taxation

税务危机，顾名思义，是指由于税务事项以及税务行为所引起的危机，这种危机会使交税人或许税务机关处于危险状况当中。依照主体的不一样，税务危机能够分为交税人的税务危机、税务机关的税务危机以及税务中介署理安排的税务危机。

Tax, as the name implies, refers to as the tax items and tax behavior caused by the crisis, the crisis will make tax may tax authorities in the dangerous situation. Tax in accordance with the main body, the crisis can be divided into pay tax, the tax authority of tax and tax agents acting arrange tax crisis.

交税人的税务危机，首要由交税人不恰当的交税行为引起，格外是当交税人的税务违法行为被查办、曝光时，交税人便处于危险状况。需求注意的是，引起交税人税务危机的因素是多方面的，不只仅包含交税人本身因素(内部因素)，还包含税务机关、税务中介安排等别的部分的因素(外部因素)。法令部分的违规、超规模法令，以及税务中介安排在税务署理过程中呈现失误，同样会引起交税人税务危机。税务危机呈现后，不只会给交税人带来罚款等经济上的丢失，还会下降交税人的税务诺言。而税务诺言在当今经济社会中的效果日益重要，交税人的税务诺言不佳，信誉评级不良，会对交税人的生产运营形成严重影响。

Tax tax crisis, primary caused by inappropriate tax tax people behavior, particularly when taxes are tax illegal act is to examine, exposure, pay tax people at risk. Demand note is that tax paying taxes people crisis factor is various, not only contains only pay tax itself factors (internal factor), also includes tax authorities, tax agents arrangement of other part of the factors (external factor). Law of law violations, super scale, and tax agents in tax acting in the process of rendering errors, can also cause tax tax crisis. Tax after the present crisis, not only will bring tax people fines and other economic loss, will also fall in tax tax promise. And tax promise in today's economic and social effect is increasingly important, tax tax promise poor, poor credit rating, to pay tax people formed seriously affect the operation of production.

税务中介署理安排的税务危机，首要是由于超规模署理、违法违规署理以及未实行署理职责等事项所引起。税务危机呈现后，不只会给署理安排本身带来危机，面临赔偿危险，一起也会给交税人带来不必要的丢失。例如，《中华人民共和国税收征收管理法施行细则》(国务院令第362号)第九十八条就清晰规则：税务署理违反税收法令、行政法规，形成交税人未缴或许少缴税款的，除由交税人交纳或许补缴应交税款、滞纳金外，对税务署理人处交税人未缴或许少缴交税款50%以上3倍以下的罚款。

Tax agents acting arrange tax crisis, first is due to super size acting, illegal acting, and not under acting duties, etc. Tax after the present crisis, not only can bring crisis to acting arrange itself, face the danger of compensation, together will also bring unnecessary loss to pay taxes. For example, the law of the People's Republic of China on tax collection administration law enforcement rules "(state council order no. 362), article ninety-eight is a clear rules: tax acting in violation of tax laws and administrative rules and regulations, and to form an unpaid taxes people may pay less tax, in addition to the tax payment of may payment of payable taxes, overdue payment fines, for tax acting person place tax not capture is little perhaps pay taxes 50% more than 3 times the fine.

由此可见，不一样主体所面临的税务危机有其特有的来历，其致使的效果也有所不一样。因而在研究税务危机的防备应对办法时，需求具体疑问具体剖析。总的来说，守法是预防和化解税务危机的条件。

Is not the same as main body, therefore, facing the crisis of taxation has its unique history, its effects are also different. So in the study of tax crisis preparedness response, concrete question concrete analysis requirements. In general, the law is to prevent and dissolve the crisis of taxation.

对交税人而言，首要，应当努力把握税收法令法规，关于税法的新改变，要格外重视，防止由于不了解税法致使的税务危机。其次，在把握税法的条件下，应当切实标准本身的交税行为，抑制逃避税激动，严厉依照税法交税，根绝税收违法行为的发作。此外，关于平时涉税事务，还应常常加强与税务机关的交流交流，防止一些不必要的误会。

To pay people, first, should strive to grasp the tax laws and regulations, about the new change of the tax law, should be seriously, prevent tax crisis because of do not understand the tax law. Second, under the condition of grasp the tax law, it shall truly standard itself paying taxes, inhibition of evading tax excited, strict according to pay tax, tax law according to the tax illegal attacks. In addition, about the tax-related affairs at ordinary times, should strengthen the communication with the communication of the taxation authority, often to prevent some unnecessary misunderstanding.

关于税务中介署理安排，防备税务危机最重要的途径即是要加强自律。关于超规模或违法的署理事务，应从根本上根绝，以有关法令法规为准绳，标准本身的署理行为。一起，在接受署理事务前，还应做好相应的危险评价，关于危险较大的署理项目，要充沛思考本身抵御危机和危险的才能。

About tax intermediary acting arrangement, the most important way to guard against tax crisis is to strengthen self-discipline. About super size or illegal acting affairs, we should fundamentally eradicate, with the relevant laws and regulations as the criterion, standard itself acting behavior. Together, before accept acting affairs, also should make corresponding risk evaluation, a greater risk of acting project, to ponder energetic itself and dangerous to withstand crisis.

税务危机是很难防止的。无论是交税人仍是税务中介署理安排，在税务危机呈现后，都应加强协作，活跃应对，共同协商，努力化解危机，切勿采纳逃避的态度。

It is hard to prevent tax crisis. Both tax is a tax agents acting arrangement, after tax present crisis, should strengthen cooperation, active coping, joint consultation, efforts to defuse the crisis, do not adopt escape attitude.

二、妥善处理税务危机需求讲究税务战略

Second, properly handle the crisis needs pay attention to tax strategy

层出不穷的税务危机，使不少公司，格外是上市公司遭受巨大丢失。俗话说，无风不起浪，税务危机反映出公司高层管理人员对税务价值的了解存在缺陷，在税务战略的挑选上存在疑问。

Tax crisis emerge in endlessly, make a lot of companies, especially listed company suffered great loss. As the saying goes, there is no smoke without fire, tax crisis reflects the company senior management personnel to understand the value of the tax flaws, doubt on tax strategy selection.

由于对公司税务价值的不一样了解，形成了三种不一样的税务战略。急进税务战略：采纳的是一种进攻姿势，活跃利用悉数削减税款和延期交税的机会来增加收入和赢利。若公司挑选此税务战略，危险性大，并有也许因而受到税务处分。保存税务战略：相对来说，愈加注重公司税务危险。若公司挑选此税务战略，危险性较小，但有也许会因而而交纳了税企之间还有争议的税款。“急进+保存”相结合的税务战略：根据不一样的交税事项、交税主体，挑选不一样的税务战略。若公司挑选此税务战略，危险性可控，也能适当减轻税负。

Due to the different understanding of tax value of the company, has formed three different tax strategy. The accelerated tax strategy: adoption is an offensive gesture, active use of all tax cuts and delayed tax as an opportunity to increase revenue and profit. If the company selected the tax strategy, risk is big, and perhaps by tax. Save the tax strategy: relatively speaking, tax risk increasingly pay attention to the company. If the company selected the tax strategy, less dangerous, but there are may thus and pay the taxes and dispute between ShuiQi. The combination of "save" radical + tax strategy: according to different tax items, tax subject, choose different tax strategy. If the company selected the tax strategy and risk control, can be appropriately reduced taxes.

在税务战略的挑选上，许多公司已认识到，维护公司税务价值也是在创造财富，传统的、被动的交税方法现已不能满意公司的需求。根据公司的特点挑选适当的税务战略，既能到达适当节税的意图，又能够使税务危险处于可控状况。基于这么的意图，“急进+保存”相结合的税务战略越来越受到公司青睐。

On the tax strategy selection, many companies have realized that maintaining company tax value is also in the creation of wealth, the traditional, passive tax method has not satisfied with the company's needs. According to the characteristics of the company choose the appropriate tax strategy, can reach the appropriate tax-efficient intention, and can make tax risk in a controllable state. Based on this purpose, the combination of "save" radical + tax strategy more and more be favorred by the company.

不管公司挑选哪种税务战略，都应当事前树立操控税务危险的计划，清晰公司不一样安排和人员的涉税职责。董事会应担任税务战略的挑选，以及公司严重决议计划(如重组、并购等等)涉税处理办法的决断。公司高管需重视的是：如何将涉税信息、方针及时、精确地上传下达，如何协调部分之间的合作，如何应对税务约谈。涉税岗位工作人员需重视的是：如何把握、了解方针的尺度及运用，格外是应对税务约谈时的注意事项，由于有许多被补缴的税款是被税务约谈诱导出来的。

No matter choose what kind of tax strategy, shall be subject to set up the manipulation of the tax risk plan, clearly different arrangements and company personnel tax related responsibilities. The board of directors shall be as tax strategy selection, and serious resolution plans (such as restructuring, mergers and acquisitions, etc.) fords the tax treatment decisions. Company executives need to attach importance to is: how to tax-related information, policy timely, accurate upload issued and how to coordinate the cooperation between the part and how to deal with tax questioning. Fords the post needs to attach importance to staff: how to master, understanding and application of the scale of the policies, particularly is to tax the points for attention during the interview, because of the large number of payment of taxes is induced by tax questioning.

综上所述，公司税务战略的挑选，既要具有前瞻性，也要具有可操作性。一起关于那些知名度较高的公司，要亲近重视本身税务危机事件在互联网上的“被传播”。关于涉税告发，除“职业告发者”外，与告发者事前的“专业”交流，会缓解或消除危机。面临现已呈现的税务危机，应以维护税务赢利、防止税务处分为终究目标。

From what has been discussed above, the company tax strategy selection, both proactive and operable. About the high-profile companies together, closer attention to itself tax crisis "was spread on the Internet. Regarding fords the tax report, in addition to the "professional prosecutors", communicate with prosecutors advance "professional", will relieve or eliminate the crisis. Face a crisis now present tax, tax should be to maintain profit, prevent the taxation punishment for all targets.

三、税务危机：交税人要用策略来处理

Three, tax: tax people want to use strategies to deal with

美国著名文学家、政治家弗兰克林有一句名言：“逝世和交税，是人一生不可逃避的两件事”。体现在实际生活中即是，交税人与各级税务机关以及税务机关内部各个部分，由于工作的因素要常常接触，发生税务危机的现象时有发作。可终究危机的效果大多是以交税人听命于税务机关的这么看似完美的结局而收场。跟着中国法制建设的加强，交税人与税务机关正逐渐形成一种平等的征纳联系。国家的立法和司法部分，既要监督和保证税务机关能够按法令履行，一起也要维护交税人的合法权益。因而，在新的局势下，交税人能够在充沛了解税务方针的基础上，与税务机关就某些特定的交税事项进行协商，从而维护本身的权力。税务机关的工作要点也在发作着改变，那即是向“优化交税效劳，强化税务稽察”转变。

The United States franklin, a famous writer and politician has a famous saying: "the death and taxes, is inevitable two things of life". Is reflected in the actual life and pay tax with the tax authorities at all levels and the tax authorities within each part, because of work factors to often contact, tax crisis occur from time to tome. To the effect of the crisis eventually most tax people subject to the tax authority of such a seemingly perfect ending. With the strengthening of the construction of legal system in China, pay tax with the tax authorities are gradually formed a kind of equal contact hotline. Legislative and judicial part of the country, as well as to supervise and ensure that tax authority can be performed in accordance with the law, also to safeguard the legitimate rights and interests of tax people together. Therefore, under the new situation, to pay tax to the abundant know about tax policy, on the basis of certain taxes and tax authorities relating to the negotiations, so as to maintain the authority of the itself. The working points of the taxation authority may attack changes, that is to "optimize the tax service, strengthen the tax audit".

由于其各自的利益所在，交税人与税务机关的矛盾是不可防止的，首要体现在两个环节：一是税务管理员;二是税务稽察。

Due to their respective interests, pay tax and the tax authority is not to prevent, first is embodied in two areas: one is the tax administrator; The second is the tax audit.

税务管理员也是税法的履行者，由于受本身事务水平所限，所以在了解税务方针时也会呈现误差。但交税人恰恰对这些人发生高度的依靠和信任，总感觉县官不如现管。所以在公司履行税务方针时，更多的是与管理员进行交流。“这其间若呈现疑问时，税务管理员所解说的方针只代表他个人定见，不是稽察结论”。因而，若交税人按管理员的定见履行(大多是口头定见)，与稽察部分的税务危机就会呈现。

Tax administrator is also for the implementation of the tax law, due to the limitation of the transaction level by itself, so also can present error when understanding of tax policy. But tax people just for these people are highly rely on and trust, total felling the county magistrate is tube. Therefore, when company performance of the tax policy, to communicate more to do with the administrator. "If this during the present questions, the policy of tax administrators explanation only represent his personal judgement, not audit conclusion". Therefore, if pay tax according to the administrator's mindset perform verbal mindset (mostly), and review some tax crisis will appear.

税务稽察部分，往往是带着任务进行稽察的。所以作为税收利益的三方，管理员、交税人和稽察部分之间是有冲突的。当呈现晦气于交税人的效果时，他们就会经过一些管道来处理税务危机，甚至有的经过司法渠道来处理。但在这个环节上又呈现了新疑问：交税人很难供给税务机关多征税的文字根据，因而取得胜诉的案例不多见。

Tax audit section, often with a task for review. So as a tax interests of three parties, the administrator, tax and audit there is a conflict between parts. When present whammy on the effect of tax people, they will pass some pipes to deal with the crisis of taxation, and even some through legal channels to deal with. But on this link and presents a new doubt: tax people hard to supply taxed more words according to the tax authority, thus obtains the successful case.

税务危机的妥善处理，是交税人维护本身权力的终究意图。但交税人除了要精确了解、准确履行税法外，还要了解税收征管以及稽察的有关工作程序。一起，媒体的介入，也有利于税务危机的妥善处理。尽管大多数交税人不到万不得已不会挑选拿起法令武器来维护本身的税收权益，但做好充沛的预备，是完全必要的。

Tax to properly handle the crisis, is a tax people maintain itself in power all intentions. But tax people besides to accurately understand and accurate performance of the tax law, to know more about tax collection and review of the relevant procedures. Together, the involvement of the media, but also to properly handle the tax crisis. Although most tax people don't choose to pick up the tax rights and interests of the law weapon to defend itself, but make abundant preparation, is completely necessary.

切记：高举法令的武器，能够维护自个的税收利益。但在具体操作时要慎用这个武器，在谈判环节能够处理的疑问，尽量不要经过司法这个环节来处理。交税人要用策略来处理税务危机。

Remember: exalted law weapon, able to maintain its tax benefits. But be careful the weapon while in the concrete operation, link to deal with the negotiation of doubt, try not to pass the judicial this link to deal with. Tax people want to use strategies to deal with the crisis of taxation.

四、化解税务危机，挑选交税效劳投诉

Fourth, dissolve the crisis of taxation, choosing tax service complaints

近日，某公司财务科王科长就公司所属粮油加工厂的交税争议向有关部分投诉税务主管部分，在本地引起不小震动。

Recently, the company the finance Wang Kechang grain and oil processing plants under the company's tax amount to the relevant complaint the competent part of the local cause quite a shock.

工作原委是：2010年头，该公司将下属一运营管理不善的粮油加工厂，承包给该厂的一原副厂长运营，两边签定了承包合同。合同规则：粮油加工厂单独处理营业执照，独立运营，自负盈亏，但税收由公司一致交纳。粮油加工厂每月向公司上缴6000元承包费(其间税金1000元)后，别的运营效果归承包者个人。合同签定后，粮油加工厂处理了营业执照，并按月向公司交纳了承包费。

Story with work is: 2010 years, the company will subordinate the operation management of grain and oil processing plant, contracted to the plant's a former deputy director of operations, both sides signed the contract. Contract rules: grain and oil processing plant individual treatment business license, operating independently, self-financing, but consistent pay tax by the company. Grain and oil processing plants to the company turned over 6000 yuan a month contract fee after tax (1000 yuan), other personal operating effect to the contractors. After the contract signing, grain and oil processing plants to deal with the business license, and the contract fee is paid to the company by the month.

税务机关在整理查看时发现，粮油加工厂实行独立运营，处理了营业执照，但未处理税务挂号，也未申报交税。依照税法有关规则，税务机关向其下达了《限期改正通知书》，限其在10日内，向国税机关处理税务挂号，对其未按规则处理税务挂号处以500元罚款。一起对经查实的粮油加工厂自承包以来取得的60万元的收入下达了《税务处理决议书》，依3%的征收率核算交纳增值税1.75万元，扣减公司代为交纳的5000元增值税后，补税1.25万元，并处以0.5倍的罚款。

Tax authorities found when finishing check, grain and oil processing factory implements the independent operation, handle the business license, but did not deal with tax registration, also did not declare tax. In accordance with the relevant rules of the tax law, the tax authorities to issued notice of the deadline to correct, limit its within 10 days, to the national tax authority for tax registration, its not according to the rules deal with tax registration office on $500 fine. Together to ascertained that grain and oil processing plants since the contracted an income of 600000 yuan of issued the tax handling corporate resolution, according to 3% of the accounting pay value added tax 17500 yuan, after deducting the company to pay 5000 yuan of value-added tax, to pay 12500 yuan and a fine of 0.5 times.

承包人认为，承包运营是为了搞活公司，而且与公司有合同在先，合同约定承包时期每月上缴6000元承包费(其间税金1000元)后，别的事宜承包者一概不管，交税是公司的事，与粮油加工厂无关。

Contractor that contract is to enliven the company operations, and have a contract with the company, paid $6000 a month contract fee contract, contract period after tax (1000 yuan), other matters relating to the contractors do not, pay taxes is the business of company, has nothing to do with grain and oil processing plant.

对上述交税疑问终究该如何处理，本文暂且不去讨论，而仅就该公司投诉税务主管部分一事作一剖析。

To the tax question. What should I do after all, this article shall not to talk about, but only the competent part of a complaint about the company.

一般，大家老是把维权和税务行政复议、行政诉讼联系在一起。实际上，投诉是更值得思考的有效途径。其因素如下：

In general, we always put the rights and tax administrative review, administrative litigation. In fact, the complaint is an effective way of more worth thinking about. The factors as follows:

(一)交税效劳投诉涵盖的规模较广

(a) the size of the tax service complaints covers widely

根据《税务行政复议规则》(国家税务总局令第21号)的规则，只要税务机关的具体税务行政行为侵犯了恳求人的合法权益，行政复议才会被受理。而根据《交税效劳投诉管理办法(试行)》(国税发〔2010〕11号)的规则，“税务机关和税务人员有侵害交税人合法权益的别的行为的”都在受理规模以内，这意味着凡能恳求行政复议和提起行政诉讼的事项，投诉也能受理。除此之外，一些鸡毛蒜皮的小事，如办事推诿、态度粗暴、言语不文明等都能够投诉。

According to the tax administrative reconsideration rules (order no. 21 of the state administration of taxation) rules, as long as the tax authority of the legitimate rights and interests of tax administrative behavior violated the begging people, the administrative reconsideration will be accepted. And according to the tax service complaint management measure (trial) "(guoshuifa [2010] no. 11) rules, the tax authorities and tax officials have infringes upon the lawful rights and interests of other tax people behavior of" all within the accepted scale, this means that those that appealed to the administrative reconsideration and administrative litigation matters, can accept complaints. In addition, some trivial things, such as not civilization, such as the shuffle, rudeness, speech can be a complaint.

(二)交税效劳投诉的本钱较小

(2) of the tax service complaint less capital

行政复议尽管不收费用，但由于复议恳求一般是向上一级税务机关提出(被恳求人是地税机关时也能够向本级人民政府提出)，因而恳求人从县里跑到市里，或从市里跑到省会，从省会跑到京城，路费、住宿费等即是一笔不小的开支。除了经济本钱，还有来回奔波的时刻本钱。行政诉讼尽管由本地人民法院受理，时刻、精力本钱不大，但联系本钱巨大，交税人一旦和税务机关对簿公堂，将来很也许难以相处，所以交税人非不得已不会诉诸法庭。而投诉个人，能够向其所属税务机关提交，基本上不需任何本钱。

No fee is charged for the administrative reconsideration though, but as a result of reconsideration pleading is generally higher tax authorities put forward (was appealed to people is the local tax organ can put forward to the people's government at the corresponding level), and therefore appealed to people ran to the city from the county, or from the city ran to the provincial capital, ran to the capital from the provincial capital, such as transportation, accommodation is a big cost. In addition to economic capital, and the moment of going back and forth across the capital. Although in administrative litigation by the local people's court, the time, energy, money is not big, but contact with huge capital, pay once and taxation authority between, is very perhaps difficult to get along with in the future, so pay people not to not to resort to the court. And individual complaints, to its subordinate to the tax authorities to submit, basically do not need any money.

(三)交税效劳投诉没有前置条件限制

(3) the tax service complaints restricted without preconditions

行政复议假如牵涉到税款征收，则有必要先缴税款和滞纳金(或许供给相应的担保);而投诉则没有这些前置条件。

Administrative reconsideration if involving tax collection, it is necessary to pay the taxes and fees, may supply the corresponding guarantee); While complaints without these preconditions.

(四)交税效劳投诉能够为公司留有余地

(4) tax service complaints can leave room for the company

投诉处理的最长时限不超过45天，而恳求行政复议的期限是60天，先投诉后复议，完全来得及。假如对投诉处理效果不满意，还能够恳求行政复议;对行政复议决议不服，还能够提起行政诉讼。由简到繁，由易到难，对处理疑问对比有利。假如次序倒置，提起行政诉讼就不能再恳求行政复议，恳求行政复议也就不能再提出投诉，这么对公司晦气，所以交税效劳投诉能够为公司留有余地。

Complaint handling the longest time limit of not more than 45 days, and pleaded with the administrative reconsideration is the term of 60 days, after the first complaint of reconsideration, complete in time. If the complaint processing effect is not satisfied, can also appealed to the administrative reconsideration; Not satisfied with the administrative reconsideration decision, also can bring administrative litigation. From easy to complex, from easy to difficult, to deal with questions comparative advantage. If order upside down, you can't get to bring administrative prosecution appealed to the administrative reconsideration, pleading with the administrative reconsideration is not able to make a complaint about, so unlucky to the company, so the tax service complaints can leave room for the company.

(五)交税效劳投诉能够为税务机关留出余地

(5) tax service complaints to make room for tax authorities

由于投诉个人由所属税务机关处理，实质上是自我纠错，交税人与税务机关互相退让的也许性很大。举例来说，某交税人未按规则保管发票，被税务机关处以5000元罚款，但税务机关未举办听证，程序上违反了《行政处分法》的规则。假如挑选复议途径，则上级机关决议撤销原处分决议，责令作出决议的税务机关在必定期限内重新作出具体行政行为。效果是，税务机关只要按程序听证一次，处分就合法了，交税人还得如数交纳罚款。假如挑选投诉程序，尽管作出处分决议的是税务机关，但由于投诉的是具体办案人员，本级受理投诉，回旋余地较大。由于交税人与税务机关都存在过错，有了讨价还价的余地，税务机关因未举办听证就作出处分决议，有也许主动下降罚款数额。可见，尽管税收处分的自在裁量权在税务机关，但假如交税人讲点战略，就能够到达减轻处分的意图。

Due to personal complaints handled by the tax authority, in essence is a self-correcting, pay taxes and tax authorities mutual concessions may be great. For example, a tax people keeping invoices not according to the rules, be fined 5000 yuan by tax authorities, tax authorities but not to hold a hearing, procedural violation of the rules of the administrative punishment law. If choose way of reconsideration, the superior resolution authority to cancel the original sanctions resolution, shall be ordered to the tax authorities in a resolution must to make a specific administrative act within the period. Effect is that the tax authority, as long as according to the procedure of the hearing a disciplinary action is legal, tax sums have to pay a fine. If choose complaints procedure, although make a sanctions resolution is the tax authority, but as a result of the complaint is specific investigators, complaints at the corresponding level, large room to maneuver. Due to pay tax with the tax authorities are at fault, with room for bargaining, the tax authorities for failing to hold a hearing to sanctions resolution, with fines of may take the initiative to fall. Visible, although the punishment of tax free discretion in tax authorities, but if the taxes people talking strategy, will be able to reach the intention of relieve punishment.

五、打涉税官司，交税人缺的不只仅是勇气

Fifth, fords the tax lawsuit, tax people need not only only is courage

某地一家公司，因就数百万元增值税进项税额能否抵扣同税务机关发作了争议。假如该进项税额不能抵扣，就意味着公司将多交纳数百万元的增值税。这对一家赢利微薄的中小公司而言，无疑是巨大的危机，甚至会使其关闭。无可奈何，该公司聘请了一家税务师事务所进行税务司法鉴定，期望经过税务行政复议、行政诉讼化解危机。经过税务师事务所调查、剖析，认为经过复议甚至税务行政诉讼，该公司取得的增值税进项税额有很大的期望能够抵扣。可正当税务师事务所活跃预备复议及诉讼时，该公司却撤回了托付恳求。

In a company, because of the VAT amount can touch buckle, millions of dollars attack dispute with the tax authorities. If the input tax cannot touch buckle, means that the company will pay millions of dollars of value added tax more. This for a profitable small small and medium-sized company, is undoubtedly a huge crisis, may even make it down. Helpless, the company hired a tax judicial identification of tax accountant firm, expect after tax administrative review, administrative litigation to resolve the crisis. After a tax accountant firm investigation, analysis, think through the review and tax administrative litigation, the company obtained VAT amount has great expectations can touch buckle. Can be just as tax accountant firm active preparation of reconsideration and litigation, the company withdrew its entrusted with pleading.

公司为何突然撤回托付?为何不再坚持经过税务行政复议、行政诉讼来处理疑问呢?因素就在于，税务机关对公司施加了压力，一起作出了一些退让，使公司取得的部分进项税额得以抵扣。尽管公司仍然有不小的丢失，但思考到将来的税企联系，也只好放弃了进一步的法令救助行动。

Why suddenly withdrawn trust company? Why no longer insist on after tax administrative review, administrative litigation to deal with the question? Factor is that the tax authorities put the pressure on the company, made some concession together, make the company get part of the input tax deduction. Although the company still has a lot of missing, but thinking to ShuiQi contact in the future, also gave up the law further bailouts.

信任上述情形许多公司都曾遇到过，将来也还也许遇到。尽管近些年来涉税行政诉讼案子的数量有所增加，但涉税行政诉讼案子占悉数行政诉讼案子数量的份额仍然很低，这从一个旁边面说明交税人打涉税官司的意愿不高。

Trust the above situation, many companies have encountered also may encounter in the future. Although the number of tax-related administrative litigation cases in recent years has increased, but the tax-related administrative litigation cases accounted for all administrative litigation case number of shares is still very low, this from a flank surface shows that tax people willingness to fords the lawsuit is not high.

《国家税务总局关于交税人权力与职责的布告》对交税人恳求行政复议、提起行政诉讼作了如下表述：您、交税担保人同咱们在交税上发作争议时，有必要先依照咱们的交税决议交纳或许解缴税款及滞纳金或许供给相应的担保，然后能够依法恳求行政复议;对行政复议决议不服的，能够依法向人民法院起诉。如您对咱们的处分决议、强制履行办法或许税收保全办法不服的，能够依法恳求行政复议，也能够依法向人民法院起诉。对交税人恳求国家赔偿，布告作了如下表述：当咱们的职务违法行为给您和别的税务当事人的合法权益形成侵害时，您和别的税务当事人能够请求税务行政赔偿。首要包含：一是您在限期内已缴交税款，咱们未当即解除税收保全办法，使您的合法权益遭受丢失的;二是咱们滥用职权违法采交税收保全办法、强制履行办法或许采交税收保全办法、强制履行办法不妥，使您或许交税担保人的合法权益遭受丢失的。

The state administration of taxation on the tax man powers and responsibilities of the notice, the tax man pleaded with the administrative reconsideration, administrative litigation as the following: you, a tax guarantor with let's attack on tax disputes, it is necessary to first according to pay our taxes resolution may be withheld taxes and fees may supply the corresponding guarantee, then can be appealed to the administrative reconsideration in accordance with the law; Not satisfied with the administrative reconsideration decision, he can bring a suit in a people's court in accordance with the law. If you let's sanctions resolution, specific performance measures may tax preservation measures disaffected, can be appealed to the administrative reconsideration in accordance with the law, will also be able to bring a suit in a people's court in accordance with the law. For tax people appealed to state compensation, made the following announcement: when our duties offence to you and other lawful rights and interests of the parties to a tax form, you and the other party can request tax administrative compensation. Primary include: one is that you have to pay tax within prescribed time limit, let's not promptly remove tax preservation measures, make the legitimate rights and interests of you suffer the loss; Second, let's abuse of illegal mining in specific performance measures may adopt tax preservation measures, and tax preservation measures, the specific performance way wrong, make you may pay the tax guarantor's legitimate rights and interests suffer loss.

交税人的上述权力来历于《中华人民共和国税收征收管理法》(主席令第49号，以下简称《税收征管法》)和《中华人民共和国国家赔偿法》(主席令第29号)的规则。尽管两部法令已公布多年，但从根本上谈不上交税人取得了啥新权力。法令对交税人的法令救助权规则得很明白，可为何实际中罕见交税人行使这些权力呢?是由于交税人和税务机关很少发作纠纷，交税人的权力得到了切实保障吗?显然不是。

Pay tax of the origin of power in the tax administration law of the People's Republic of China (presidential order no. 49, hereinafter referred to as the tax administration law) and the "state compensation law of the People's Republic of China (presidential order no. 29) rules. Although the two laws have been released for years, but not pay tax fundamentally achieved what new powers. Rules of law on the right of law aid of tax people really understand, but why rare pay tax in the actual exercise of such power? Is due to pay tax and the tax authorities rarely attack dispute, the powers of the tax people got to protect it? Apparently not.

面临涉税官司，交税人首要缺少的是勇气。交税人面临纠纷，往往本着息事宁人的态度，不肯、不敢经过打官司来处理疑问。他们最大的顾忌是，公司还要持续运营，税收主管部分仍是这个税务局，即便这次打官司赢了，不免将来会招来更多的费事。也不排除一些公司由于税收处理不标准，存在太多的疑问，惧怕一个官司引来更严厉的稽察，查出更多的疑问。

Tax-related criminal tax people first lack is courage. Tax people facing disputes, often in line with the attitude of silence, not to deal with the question, not through a lawsuit. Their biggest concern is that the company will continue to operate, tax is in charge of part is still the revenue, even if the court win, unavoidably will bring more trouble in the future. Does not rule out some companies because the tax treatment is not standard, there are too much doubt, fear of a lawsuit attracted more serious review, found to more questions.

其次，面临涉税官司，交税人还缺少法令意识和常识。当危机发作时，许多交税人首要想到的是找人说情、疏通联系，而不是想到法令救助。即便想到法令救助，也对恳求行政复议的程序，以及在哪些状况下能够提起行政诉讼不甚明白。于是，当被奉告恳求复议，须先缴交税款与滞纳金;提起行政诉讼，需求先经过行政复议时，往往就打起了退堂鼓。

Second, facing tax-related case, tax people are still lack of law consciousness and common sense. When the crisis occurs, many tax people first think of is to the sermons, dredge, rather than the thought of law relief. Even the thought of law aid to implore the administrative reconsideration application, and under what conditions can bring administrative litigation is not understand. Then, when the comment pleas review, you must first pay the taxes and fees; Institute an administrative lawsuit, demand through the administrative reconsideration first tends to play back.

显然，除了缺少勇气、法令常识，诉讼法常识的欠缺更是交税人对打官司心里发怵，很容易畏缩的重要因素。

Obviously, in addition to the lack of courage, common sense to the law, procedure law the lack of common sense is the tax man of dread in my heart, it is easy to shrink the important factors.

六、用好申辩权维护合法权益

Six, maintains a good right to defend oneself legitimate rights and interests

税务查看危险即是指税务职责的一种不断定性，交税人、扣缴职责人被税务机关查看后，承当了过多的税务职责，或是引起能够防止的补税、罚款的职责。发生税务查看危险的因素许多，既有交税人因素，也有税务管理人员的因素。其间，由于税务查看人员不了解被查看对象具体状况而出具了对被查看人晦气的查看定见，致使交税人多缴税款和受到不恰当的处分状况也时有发作。假如呈现这种状况，交税人应当依照法令法规规则，准确行使陈说权和申辩权，下降税务查看危险。

Tax check the danger that a qualitative unceasingly, is refers to the tax duty tax, withholding tax duty by tax authorities after the check, the bear too much tax duty, or cause to prevent duty exemption, a fine job. Tax check many dangerous factors, both the tax factors, also has the factors of tax management. Meanwhile, because of tax check personnel do not understand be viewed object specific situation and issue the view to be viewed unlucky mindset, that pay people to pay more taxes and inappropriate disciplinary status also sometimes. If appear this kind of situation, taxes shall, in accordance with regulatory rules, accurate and the right to defend oneself, the right to Chen falling tax check risk.

案例一：2010年10月，某税务局在对一交税户进行税务查看时，经过发货单取得交税人产品宣布数量和金额，并以此金额断定增值税计税根据，拟对交税人少申报计税的产品发货金额作为偷税处理。交税人提出，宣布产品收入应区别货款结算方法来断定销售收入，不应按现已宣布产品全额计税。查看人员没有采纳交税人的定见。交税人在收到税务部分的《行政处分事项奉告书》后，在规则时刻内及时提出了书面陈说申辩定见，并将交税职责发作时刻的税收方针规则和购销两边的货款结算合同陈说给税务审理安排。税务机关经过审理后，采纳了交税人的定见，撤销了拟对公司作出的偷税处理的决议。

Case 1: in October 2010, a revenue in tax check carried out on a tax households, after invoices have announced tax people product quantity and amount, and thus concluded that VAT tax according to the amount of tax less people declare tax evasion amount to ship the products as a processing. Taxes have argued that the announced products should be the difference between payment methods to conclude that the sales revenue, should not press has announced a full tax products. Check the personnel did not adopt tax people's mindset. Pay people after receiving part of tax administrative disciplinary matters that book, put forward the written order in time in the rule time arguing mindset, and will pay tax duty tax policy rules and procurement of attack time tax trial Chen to arrange the payment on both sides of the contract. Tax authorities after the trial, adopted the tax people's mindset, dropped for the company's decision to make tax treatment.

案例二：2010年11月，某国税局稽察局在对一钢铁公司进行税收查看时，税务查看人员与交税人对固定资产修补用配件进项税额是不是应当转出发生了不一样定见，由于涉税金额较大，两边存在不一样了解，查看人员也没有采纳交税人定见。最终，交税人经过活跃的陈说和申辩，供给各种有关涉税资料，税务查看审理安排充沛思考了交税人的定见，使税务查看补税处分危险疑问得到了圆满处理。

Case 2: in November 2010, an irs audit bureau to see a tax on a steel company, taxation and tax check personnel input tax for fixed assets repair parts should turn out a different mindset, because the payment amount is larger, there are different understanding on both sides, no adoption of tax check personnel mindset. In the end, the taxes people through active Chen and defend, supply all kinds of information about the payment, the tax check trial arrangement abundant thought for tax mindset of the person, make the tax check the supplementary punishment got satisfactory processing dangerous question.

作为交税人一方来说，尽管操控税务危险的办法许多，公司能够经过增强税务危险意识、加强涉税管理、进步办税专业才能或许专业税务署理来削减税务危险，可是，充沛和准确行使陈说权、申辩权却是交税人首要思考和采纳的重要办法。

As tax people side, despite the way many of the tax risk manipulation, company can through strengthening the consciousness of tax risk, strengthen fords the tax management, tax professional progress to perhaps professional tax acting to reduce the tax risk, however, the right to Chen abundant and accurate, but it is the same right to defend oneself pay tax people first thought and important way to adopt.

法理剖析。《行政处分法》第三十二条规则：当事人有权进行陈说和申辩。行政机关有必要充沛听取当事人的定见，对当事人提出的事实、理由和依据，应当进行复核;当事人提出的事实、理由或许依据建立的，行政机关应当采纳。行政机关不得因当事人申辩而加重处分。第四十一条规则：拒绝听取当事人的陈说、申辩，行政处分决议不能建立。《税收征管法》第八条规则：交税人、扣缴职责人对税务机关所作出的决议，享有陈说权、申辩权;依法享有恳求行政复议、提起行政诉讼、恳求国家赔偿等权力。这是对交税人、扣缴职责人享有申辩权、陈说权及寻求司法救助权力的法令规则。税务查看实践中，对税务查看处理定见假如存在异议，既能够直接向查看人员陈说，也能够向施行处分或处理的税务机关陈说申辩。

Legal analysis. Article 32 the administrative punishment act rules: the parties have the right to order and defend. Abundant administrative organs necessary to listen to the mindset of the parties, the facts, reasons and basis, put forward by the parties shall conduct review; In the event the facts and reasons may be established on the basis of, administrative organs should be adopted. Administrative organs shall not argue because of party and aggravate the punishment. Article 41 the rules: refused to listen to the Chen, defend, the administrative sanctions resolution cannot be established. Article 8 of the tax administration law rules: tax, withholding tax duty of tax authorities by the resolution, shall enjoy the right of Chen, the right to defend oneself; Shall have the right of plea administrative review, administrative litigation, pleaded with power of state compensation, etc. This is to pay tax, withholding tax duty shall enjoy the right of the right to defend oneself, Chen said, and to seek the judicial relief of power law rules. Practice of tax check, to handle tax check if there is objection, opposing opinions can directly order to view the personnel already, also can to dispose of or deal with the tax authorities of Chen pleaded.

陈说、申辩时需求注意以下事项：一是会计、办税人员不要以个人身份进行陈说、申辩。二是应当经过书面形式向税务机关进行陈说。陈说、申辩时应尽量供给有关章程、合同、事务处理等方面的书面资料以及别的有利于本单位的资料。三是要充沛引用有关法令法规条文。四是要注意陈说、申辩的时限。对行政处分的陈说、申辩，依照规则应在收到行政处分奉告书后3日内提出，不然即视为当事人放弃陈说、申辩权力。

Chen, defend demand attention to the following: one is the accounting, tax officers don't personally to Chen, plea. The second is shall shew to the tax authorities after writing. Chen said, should as far as possible when enter supply related regulation, contract, transaction processing and other aspects of the written materials and other materials in favour of this unit. Three is to abundant reference provisions relevant laws and regulations. 4 it is to pay attention to the time limit of Chen, plea. Chen of administrative punishment and defend, in accordance with the rules should be put forward in within 3 days upon receipt of the administrative sanction comment, otherwise, the parties shall be deemed to be give up Chen, defend power.

七、2011年，税务谋划不妨从危险管理开始

Seven, in 2011, the tax planning might as well start from risk management

2010年的“稽察风暴”，信任不少公司已体会到。越来越多的税务专家意识到，评价一个税务谋划计划的优劣，安全性是一个最重要的衡量标准。由于再好的谋划计划假如经不起稽察和时刻的双重查验，都将是一张废纸。展望2011年，公司税务谋划计划的安全性将面临更为严重的应战。

Trust "audit storm" in 2010, many companies have realized. More and more tax experts realised that judge strengths and weaknesses of a plan to tax planning, security is one of the most important measures. Because it is a good plot plan if can't afford to review and double check the moment, will be a piece of paper. Looking ahead to 2011, the security of company tax planning program will be faced with more serious action.

从宏观方针层面来看，在世界金融危机的背景下，中国尽管现已走过了最艰难的时期，世界经济也呈现了向好的改变，但经济的企稳复苏目前首要仍是靠方针拉动，支撑经济增加的内生动力还不行强。2010年10月召开的党的十七大五中全会经过的《中共中央关于拟定国民经济和社会发展第十二个五年规划的建议》指出，2011年要持续施行活跃的财政方针。结合2010年的状况来看，2011年的财政收支压力依然较大。这种状况下，各级税务机关必将进一步加大税收征管力度，堵塞征管漏洞。

From a macro policy level, under the background of world financial crisis, although China has passed the most difficult times, the world economy is also presented for good change, but the economy stabilises recovery is the primary is still rely on policy, support the economy increase of endogenous power is not strong. In October 2010 at the fifth plenary session of the 17th CPC through "the central committee of the communist party of China about drawing up the twelfth five-year plan for national economic and social development's advice," pointed out that in 2011 to continue implementation of active fiscal policy. Combined with the status of the 2010, 2011, still have large pressure of financial revenue and expenditure. This kind of situation, tax authorities at all levels will further increase the intensity of tax collection and administration, plug up loopholes in tax collection.

从税收监管的压力来看，审计署、财政部专员办等外部监管部分对税务部分税收征管状况的审计力度逐年加大，客观上对税务机关的法令水平和优化交税效劳提出了更高的请求。这两个部分在施行审计工作中，往往采纳要点审计税务部分与延伸审计公司相结合的办法，并有扩展审计要点交税户规模的趋势。而国家税务总局督查内审司也将进一步加大对税务机关自在裁量权对比会集的税收方针履行、税前扣减、减免税、欠缓税等严重涉税批阅事项的审计监督及税收法令行为的监督查看。也即是说，不论直接的仍是间接的监管压力，都请求公司，格外是大公司比以往要愈加重视由税务谋划带来的危险。

From the point of the pressure of tax regulation, the national audit office, ministry of finance commissioners office such as external supervision sections for tax revenue collection and management status of audit strength increased year by year, which objectively to the laws of the taxation authority level and optimize the tax service put forward higher request. This two parts in the implementation of the audit work, often adopt points audit tax section combined with extension of audit firms, and expand the tax audit points have become the trend of the scale. And state administration of taxation supervision internal audit department will further increase of the tax authority at discretion contrast converged on the tax policy, pre-tax deduction, tax exemptions, owe taxes and other serious tax-related examines issues of audit supervision and supervision of the tax law behavior view. That said, no matter is still indirect regulatory pressure directly, all request the company, especially is more and more attention to big companies than ever before by the tax planning.

从税务机关的工作要点来看，国家税务总局新建立的大公司税收管理司除了为大公司供给交税效劳外，“对大型公司施行税源监控和管理，开展交税评价，安排施行反避税调查与平时查看”也是其重要职责。更何况“大公司税务危险管理”的理念2009年头才提出，不难推测，进一步推动大公司的税务危险管理，必定仍是各级税务机关2011年的要点工作之一。不少税务部分现已清晰，要以驻厂调研形式，促进公司愈加重视税务危险的管理，而且要与公司共同防备税务危险。

From the perspective of the working points of the tax authority, the state administration of taxation of newly established corporate tax management in addition to help big companies supply tax, "execute tax source monitoring and management of large companies, tax assessment, arrangement of anti-avoidance survey and usual to see" is its important role. What's more, the concept of "corporate tax risk management" 2009 year was put forward, it is not difficult to speculate that further promote corporate tax risk management, must still is one of the tax authorities at various levels in 2011, the main points of the work. Many tax section is now clear, should be in the form of research in plant, promote the company more and more attention to the tax risk management, and to guard against the tax risk together with the company.

在这么的背景下，公司不禁要问：到底该怎么办?国家税务总局有关担任人一直在着重，在税务危险管理的疑问上，税务机关的态度很清晰，那即是“和大公司一起工作”。因而，加强与税务机关的交流与合作，逐渐树立完善的税务危险管理体系，共同应对税务危险才是税企实现双赢的不二挑选。在不到一年的时刻里，公司纷纷开始重视税务危险管理并活跃采纳行动，这一点值得肯定。来历于公司外部的征管压力和监管压力请求公司有必要采纳更为明智的行动，进一步重视税务危险管理，进步税务危险管理的层次和质量。

In such a background, the company can not help but ask: what should I do? The state administration of taxation on as people have been emphatically on the question of tax risk management, the tax authority's attitude is very clear, that is "to work with big companies. Therefore, to strengthen exchanges and cooperation with the tax authorities, gradually set up perfect tax risk management system, jointly cope with the tax risk is ShuiQi realize win-win don't pick two. In less than a year's time, the company began to pay attention to the tax risk management and adopt active action, it is worth for sure. Origin of the collection and management from corporate external pressure and regulatory request company is necessary to adopt more sensible action, further takes the tax risk management, improvement of tax risk management level and quality.

到目前为止，需求高度重视税务危险的大公司大体分三类：一类是外资公司，一类是国有公司，还有一类是民营公司。对外资公司来讲，要持续以商场为导向，进一步挖掘躲避税务危险对提升公司全体成绩的潜在效果，在公司的全体战略中增加涉税战略的分量，加深对税务危险管理的了解;关于国有公司来讲，还需求进一步进步对税务危险管理重要性的认识，使税务危险管理的源动力尽快由行政命令切换为商场导向;关于民营公司来讲，要认清税务危险管理的发展趋势，在发展壮大的过程中自觉植入税务危险管理的理念，紧绷税务危险管理这根弦，科学、合理地安排在税务危险管理上的支出。

So far, demand attaches great importance to the big company of tax risk is generally points three types: one kind is a foreign company, one kind is state-owned company, there is one kind is a private company. For foreign companies to continue to market as the guidance, to avoid further mining tax risk for company the potential effect of all grades, increase in the company of all the strategic component of tax-related strategy, deepen the understanding of tax risk management; About state-owned companies, but also needs further improvement to the recognition of the importance of tax risk management, make the driving force of the tax risk management as soon as possible by administrative command to switch to a market oriented; On private firms to recognize the development trend of tax risk management, in the process of growing consciousness into tax risk management concept, this string tight tax risk management, scientific and reasonable arrangement in the tax risk management.

不积跬步，何以至千里。朝准确的方向坚实地迈出每一步，即是向成功迈近的一大步!新的一年，公司要进行税务谋划，化解税务危机，就首要从辨认税务危险并加强危险管理开始吧!

Short step, how to far away. Solid ground every step in the direction of the accurate, is a big step closer to success! A New Year, the company must carry on the tax planning, tax solution, is the primary starting to identify the tax risk and to strengthen risk management!

济南代理记账费用：http://www.jnqqjz.com/