补税

股权投资业务的补税范围解析

Analyzing the scope of pay tax evaded in the capital investment

请计算出具体税额，我们要补税。

Please calculate the concrete customs , we want to repay it .

税务稽查后的账项调整，主要有两种方法：一是调帐并作补税的财务处理；

End-of-Period Adjustment There are two ways of checking accounts after taxation investigation .

因不遵从税法规定的申报补税义务而被追究法律责任的可能性加大了。

The possibility of being punished is increasing if they do not declare their income to Mainland Tax-Bureau .

定期负责将公司外销转内销料件进行统计，并在海关办理补税手续；

Stated gathering the material list transferred from export to domestic warehouse , and pay their duties to Customs ;

这样，补税后，企业利润大幅减少上市后，企业所得税费用将大大增加。

In this way , pay an overdue tax corporate profits after the significantly reduced after the listing , corporate tax costs will be greatly increased .

纳税检查后如有补税，企业不但要补税，而且还要对原账簿进行调整。

If evaded tax has to be paid after inspection , the enterprise is amenable not only to do so , but to regulate the original book .

从负面讲利用免税政策购房如出现欺骗行为，可以用房子作为补税的处罚条件。

From the negative policy stresses the use of tax-exempt property such as a fraud , the house can be used as pay an overdue tax penalties .

设备转让的，应按规定予以补税或经批准办理结转手续。

Where the equipment has been transferred , taxes shall be made up pursuant to the provisions or the formalities for carrying forward shall be gone through upon approval .

设备继续在本企业使用的，可不予补税，海关继续监管至监管期结束；

Where the equipment is still used by the enterprise , no taxes need to be made up , and the customs office shall supervise such equipment until the end of the supervision period ;

如需出售或转让，应经原审批机关批准，并按规定向主管海关办理补税手续。

If they need to be sold or transferred , they shall be approved by the original approving authority and the procedures for making up the tax shall be handled at the competent Customs authority .

据海关总署公布的数据显示：2009年上半年全国海关归类补税5.2亿元，同比大幅增长73.4%。

The data released by General Administration of Customs shows that , in the first half of 2009 , the company paid an overdue tax 520 million RMB , up by a substantial increase of 73.4 % .

税金是构成工程造价的一个重要内容，依法纳税是纳税人应尽的义务。上述免税进口物资经批准在中国境内转卖或者转用于国内销售的，应当依法纳税或者补税。

Revenue is a main part of project cost . In case the aforesaid duty - free materials are approved to be resold within China or put on sale on the domestic market , relevant taxes shall be levied or made up according to law .