首页 关于我们 联系我们 我的账户 注册 登陆

行业新闻

支付宝收款被处50%罚款!4月起,个人收款高于这个数要小心了!

  有274人浏览   日期:2023-04-13

 

支付宝收款被处50%罚款!4月起,个人收款高于这个数要小心了!

财税问题就找 中财讯集团 2023-04-12 17:03 发表于北京

图片

图片


又有公司微信、支付宝收款被查了!补税+罚款!那以后还能用微信、支付宝收款吗?有哪些涉税风险?个人户收款高于多少容易被查?


 

01


利用支付宝发工资

罚款50%逾300万

图片

图片

图片


 

02


注意了!微信、支付宝、私人账户收付款

9大风险点!必须警惕!

一、涉嫌虚开发票

图片

二、进项税无法抵扣

图片

三、相关成本无法税前扣除

通过微信、支付宝、私户发工资或付款,可能无法取得支付凭证或合规合法的凭证,税前扣除有被调增的可能。

四、可能被税局认定为偷逃税

(1)增值税方面:

图片

 (2)企业所得税方面:

图片

(3)个人所得税方面:

图片

注意,微信、支付宝发红包有时也要缴纳个税,具体如下:

图片

五、可能被税局核定,补缴20%个税

如果公司用公户直接转给股东私户,又长期不还的,税务局可视为分红,需缴纳20%的个税。

图片

六、公司管理混乱,不利于长期发展

通过微信、支付宝、私户收付款,容易导致公司资金混乱,给客户、供应商等外界留下公司不正规的印象等。

图片

七、股东对债务承担无限连带责任

公司如果长期使用股东的个人账户来收付款,很容易造成公私不分,如果企业出现资不抵债,股东要承担无限连带责任,用个人资产偿还公司债务。

八、涉嫌挪用资金、职务侵占

个人微信、支付宝、私人账户等交易,有可能会涉及挪用资金罪、职务侵占罪等。

图片

九、被列为重点监管对象

微信、支付宝、私人账户频繁交易或大额交易,会被银行列入重点监控对象。

注意了,以下9类交易将重点监控:

图片


 

03


微信、支付宝、私人账户

收付款如何规避风险?

微信、支付宝、私户收付款虽然存在风险,但企业只要最好管理和规范,正常的申报收入,缴纳税款,是可以有效规避风险的!

图片


 

04


微信、支付宝收付款该如何做账?

税务总局所得税司何冰在对《企业所得税税前扣除凭证管理办法》基本概念解析中说到:


管理办法》第十四条规定的六方面资料中,第三项必备资料为“采用非现金方式支付的付款凭证”。采用非现金方式支付的付款凭证是一个相对宽泛的概念,既包括银行等金融机构的各类支付凭证,也包括支付宝、微信支付等第三方支付账单或支付凭证等。

所以,微信、支付宝支付属于非现金支付方式,通过“其他货币资金”科目来核算。

1、收取销售货款确认收入时

图片

2、微信/支付宝与银行互转

图片

3、微信/支付宝采购物品

图片

4、微信/支付宝涉及手续费

举例:A公司利用个人微信收货款113元,实际到账为112元,其中1元是微信手续费,同时已给客户开具113元发票

图片

(注:手续费入账时,如果无法取得凭证,可以写个情况说明,领导签字即可入账)

5、企业给员工发微信红包

图片


来源:梅松讲税,转载需标明出处,侵权立删。

— 往期回顾 —

inktype="2" style="margin: 0px; padding: 0px; outline: 0px; cursor: pointer; text-decoration-line: none; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); max-width: 100%; overflow: hidden; text-overflow: ellipsis; display: flex; -webkit-box-orient: vertical; -webkit-line-clamp: 1; font-size: 16px; -webkit-box-align: center; align-items: center; text-align: start; box-sizing: border-box !important; overflow-wrap: break-word !important;">inktype="2" style="margin: 0px; padding: 0px; outline: 0px; cursor: pointer; text-decoration-line: none; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); max-width: 100%; overflow: hidden; text-overflow: ellipsis; display: flex; -webkit-box-orient: vertical; -webkit-line-clamp: 1; font-size: 16px; -webkit-box-align: center; align-items: center; text-align: start; background-color: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;">inktype="2" style="margin: 0px; padding: 0px; outline: 0px; cursor: pointer; text-decoration-line: none; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); max-width: 100%; overflow: hidden; text-overflow: ellipsis; display: flex; -webkit-box-orient: vertical; -webkit-line-clamp: 1; font-size: 16px; -webkit-box-align: center; align-items: center; text-align: start; box-sizing: border-box !important; overflow-wrap: break-word !important;">inktype="2" style="margin: 0px; padding: 0px; outline: 0px; cursor: pointer; text-decoration-line: none; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); max-width: 100%; overflow: hidden; text-overflow: ellipsis; display: flex; -webkit-box-orient: vertical; -webkit-line-clamp: 1; font-size: 16px; -webkit-box-align: center; align-items: center; text-align: start; background-color: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;">定了!4月征期延长!税局紧急通知!小型微利所得税2.5%→5%+个体户个税减半+印花税季报+残保金减

2023.04.04

图片

inktype="2" style="margin: 0px; padding: 0px; outline: 0px; cursor: pointer; text-decoration-line: none; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); max-width: 100%; overflow: hidden; text-overflow: ellipsis; display: flex; -webkit-box-orient: vertical; -webkit-line-clamp: 1; -webkit-box-align: center; align-items: center; text-align: start; background-color: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;">inktype="2" style="margin: 0px; padding: 0px; outline: 0px; cursor: pointer; text-decoration-line: none; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); max-width: 100%; overflow: hidden; text-overflow: ellipsis; display: flex; -webkit-box-orient: vertical; -webkit-line-clamp: 1; -webkit-box-align: center; align-items: center; text-align: start; background-color: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;">inktype="2" style="margin: 0px; padding: 0px; outline: 0px; cursor: pointer; text-decoration-line: none; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); max-width: 100%; overflow: hidden; text-overflow: ellipsis; display: flex; -webkit-box-orient: vertical; -webkit-line-clamp: 1; -webkit-box-align: center; align-items: center; text-align: start; box-sizing: border-box !important; overflow-wrap: break-word !important;">inktype="2" style="margin: 0px; padding: 0px; outline: 0px; cursor: pointer; text-decoration-line: none; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); max-width: 100%; overflow: hidden; text-overflow: ellipsis; display: flex; -webkit-box-orient: vertical; -webkit-line-clamp: 1; -webkit-box-align: center; align-items: center; text-align: start; background-color: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;">inktype="2" style="margin: 0px; padding: 0px; outline: 0px; cursor: pointer; text-decoration-line: none; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); max-width: 100%; overflow: hidden; text-overflow: ellipsis; display: flex; -webkit-box-orient: vertical; -webkit-line-clamp: 1; -webkit-box-align: center; align-items: center; text-align: start; background-color: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;">inktype="2" style="margin: 0px; padding: 0px; outline: 0px; cursor: pointer; text-decoration-line: none; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); max-width: 100%; overflow: hidden; text-overflow: ellipsis; display: flex; -webkit-box-orient: vertical; -webkit-line-clamp: 1; -webkit-box-align: center; align-items: center; text-align: start; background-color: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;">人社部新政,2023年5月1日正式执行!

2023.04.10

图片

inktype="2" style="margin: 0px; padding: 0px; outline: 0px; cursor: pointer; text-decoration-line: none; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); max-width: 100%; overflow: hidden; text-overflow: ellipsis; display: flex; -webkit-box-orient: vertical; -webkit-line-clamp: 1; -webkit-box-align: center; align-items: center; text-align: start; box-sizing: border-box !important; overflow-wrap: break-word !important;">inktype="2" style="margin: 0px; padding: 0px; outline: 0px; cursor: pointer; text-decoration-line: none; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); max-width: 100%; overflow: hidden; text-overflow: ellipsis; display: flex; -webkit-box-orient: vertical; -webkit-line-clamp: 1; -webkit-box-align: center; align-items: center; text-align: start; box-sizing: border-box !important; overflow-wrap: break-word !important;">税务局明确!10万元以上重点核查!查到必罚!

2023.04.07

图片


图片

4月线下课
精彩内容抢先看图片

nceid="7298869782482151911" data-type="video" data-authiconurl="https://dldir1v6.qq.com/weixin/checkresupdate/icons_filled_channels_authentication_enterprise_a2658032368245639e666fb11533a600.png" data-width="1080" data-height="1920" data-isnews="0" data-likenum="8" data-id="export/UzFfAgtgekIEAQAAAAAAIh8P5YnVgwAAAAstQy6ubaLX4KHWvLEZgBPE0oNsNW49VriAzNPgMIv7AR_WzbDBHeyHc-YXCmo-" class="js_wechannel_video_card js_wx_tap_highlight" style="color: initial; font: initial; font-feature-settings: initial; font-kerning: initial; font-optical-sizing: initial; font-variation-settings: initial; text-orientation: initial; text-rendering: initial; -webkit-font-smoothing: initial; -webkit-locale: initial; -webkit-text-orientation: initial; -webkit-writing-mode: initial; writing-mode: initial; zoom: initial; place-content: initial; place-items: initial; place-self: initial; alignment-baseline: initial; animation: initial; appearance: initial; backdrop-filter: initial; backface-visibility: initial; background: initial; background-blend-mode: initial; baseline-shift: initial; block-size: initial; border: initial; border-radius: initial; border-collapse: initial; box-shadow: initial; break-after: initial; break-before: initial; break-inside: initial; buffered-rendering: initial; caption-side: initial; caret-color: initial; clear: initial; clip: initial; clip-path: initial; clip-rule: initial; color-interpolation: initial; color-interpolation-filters: initial; color-rendering: initial; color-scheme: initial; columns: initial; column-fill: initial; gap: initial; column-rule: initial; column-span: initial; contain: initial; contain-intrinsic-size: initial; content: initial; content-visibility: initial; counter-increment: initial; counter-reset: initial; counter-set: initial; cursor: initial; cx: initial; cy: initial; d: initial; display: initial; dominant-baseline: initial; empty-cells: initial; fill: initial; fill-opacity: initial; fill-rule: initial; filter: initial; flex: initial; flex-flow: initial; float: initial; flood-color: initial; flood-opacity: initial; grid: initial; grid-area: initial; height: initial; hyphens: initial; image-orientation: initial; image-rendering: initial; inline-size: initial; isolation: initial; letter-spacing: initial; lighting-color: initial; line-break: initial; list-style: initial; margin: 0px; marker: initial; mask: initial; mask-type: initial; max-block-size: initial; max-height: initial; max-inline-size: initial; max-width: 100%; min-block-size: initial; min-height: initial; min-inline-size: initial; min-width: initial; mix-blend-mode: initial; object-fit: initial; object-position: initial; offset: initial; opacity: initial; order: initial; orphans: initial; outline: 0px; outline-offset: initial; overflow-anchor: initial; overflow: initial; overscroll-behavior-block: initial; overscroll-behavior-inline: initial; overscroll-behavior: initial; padding: 0px; page: initial; page-orientation: initial; paint-order: initial; perspective: initial; perspective-origin: initial; pointer-events: initial; position: initial; quotes: initial; r: initial; resize: initial; ruby-position: initial; rx: initial; ry: initial; scroll-behavior: initial; scroll-margin-block: initial; scroll-margin: initial; scroll-margin-inline: initial; scroll-padding-block: initial; scroll-padding: initial; scroll-padding-inline: initial; scroll-snap-align: initial; scroll-snap-stop: initial; scroll-snap-type: initial; shape-image-threshold: initial; shape-margin: initial; shape-outside: initial; shape-rendering: initial; size: initial; speak: initial; stop-color: initial; stop-opacity: initial; stroke: initial; stroke-dasharray: initial; stroke-dashoffset: initial; stroke-linecap: initial; stroke-linejoin: initial; stroke-miterlimit: initial; stroke-opacity: initial; stroke-width: initial; tab-size: initial; table-layout: initial; text-align: initial; text-align-last: initial; text-anchor: initial; text-combine-upright: initial; text-decoration-line: initial; text-decoration-skip-ink: initial; text-indent: initial; text-overflow: initial; text-shadow: initial; text-size-adjust: inherit; text-transform: initial; text-underline-position: initial; touch-action: initial; transform: initial; transform-box: initial; transform-origin: initial; transform-style: initial; transition: initial; user-select: initial; vector-effect: initial; vertical-align: initial; visibility: initial; border-spacing: initial; -webkit-border-image: initial; -webkit-box-align: initial; -webkit-box-decoration-break: initial; -webkit-box-direction: initial; -webkit-box-flex: initial; -webkit-box-ordinal-group: initial; -webkit-box-orient: initial; -webkit-box-pack: initial; -webkit-box-reflect: initial; -webkit-highlight: initial; -webkit-hyphenate-character: initial; -webkit-line-break: initial; -webkit-line-clamp: initial; -webkit-mask-box-image: initial; -webkit-mask: initial; -webkit-mask-composite: initial; -webkit-perspective-origin-x: initial; -webkit-perspective-origin-y: initial; -webkit-print-color-adjust: initial; -webkit-rtl-ordering: initial; -webkit-ruby-position: initial; -webkit-tap-highlight-color: initial; -webkit-text-combine: initial; -webkit-text-decorations-in-effect: initial; -webkit-text-emphasis: initial; -webkit-text-emphasis-position: initial; -webkit-text-fill-color: initial; -webkit-text-security: initial; -webkit-text-stroke: initial; -webkit-transform-origin-x: initial; -webkit-transform-origin-y: initial; -webkit-transform-origin-z: initial; -webkit-user-drag: initial; -webkit-user-modify: initial; white-space: initial; widows: initial; width: initial; will-change: initial; word-break: initial; word-spacing: initial; x: initial; y: initial; z-index: initial; box-sizing: border-box !important; overflow-wrap: break-word !important;">
 
中财讯集团
 
 
,赞8
↑上海↑
企业需警惕的五大税务稽查风险点

nceid="7874913597330293813" data-type="video" data-authiconurl="https://dldir1v6.qq.com/weixin/checkresupdate/icons_filled_channels_authentication_enterprise_a2658032368245639e666fb11533a600.png" data-width="1080" data-height="1920" data-isnews="0" data-likenum="12" data-id="export/UzFfAgtgekIEAQAAAAAAi8MOXMNOBwAAAAstQy6ubaLX4KHWvLEZgBPE-4NAZhQTY7OAzNPgMIvu7yErdhcqxNdsr0qh3t-m" class="js_wechannel_video_card js_wx_tap_highlight" style="color: initial; font: initial; font-feature-settings: initial; font-kerning: initial; font-optical-sizing: initial; font-variation-settings: initial; text-orientation: initial; text-rendering: initial; -webkit-font-smoothing: initial; -webkit-locale: initial; -webkit-text-orientation: initial; -webkit-writing-mode: initial; writing-mode: initial; zoom: initial; place-content: initial; place-items: initial; place-self: initial; alignment-baseline: initial; animation: initial; appearance: initial; backdrop-filter: initial; backface-visibility: initial; background: initial; background-blend-mode: initial; baseline-shift: initial; block-size: initial; border: initial; border-radius: initial; border-collapse: initial; box-shadow: initial; break-after: initial; break-before: initial; break-inside: initial; buffered-rendering: initial; caption-side: initial; caret-color: initial; clear: initial; clip: initial; clip-path: initial; clip-rule: initial; color-interpolation: initial; color-interpolation-filters: initial; color-rendering: initial; color-scheme: initial; columns: initial; column-fill: initial; gap: initial; column-rule: initial; column-span: initial; contain: initial; contain-intrinsic-size: initial; content: initial; content-visibility: initial; counter-increment: initial; counter-reset: initial; counter-set: initial; cursor: initial; cx: initial; cy: initial; d: initial; display: initial; dominant-baseline: initial; empty-cells: initial; fill: initial; fill-opacity: initial; fill-rule: initial; filter: initial; flex: initial; flex-flow: initial; float: initial; flood-color: initial; flood-opacity: initial; grid: initial; grid-area: initial; height: initial; hyphens: initial; image-orientation: initial; image-rendering: initial; inline-size: initial; isolation: initial; letter-spacing: initial; lighting-color: initial; line-break: initial; list-style: initial; margin: 0px; marker: initial; mask: initial; mask-type: initial; max-block-size: initial; max-height: initial; max-inline-size: initial; max-width: 100%; min-block-size: initial; min-height: initial; min-inline-size: initial; min-width: initial; mix-blend-mode: initial; object-fit: initial; object-position: initial; offset: initial; opacity: initial; order: initial; orphans: initial; outline: 0px; outline-offset: initial; overflow-anchor: initial; overflow: initial; overscroll-behavior-block: initial; overscroll-behavior-inline: initial; overscroll-behavior: initial; padding: 0px; page: initial; page-orientation: initial; paint-order: initial; perspective: initial; perspective-origin: initial; pointer-events: initial; position: initial; quotes: initial; r: initial; resize: initial; ruby-position: initial; rx: initial; ry: initial; scroll-behavior: initial; scroll-margin-block: initial; scroll-margin: initial; scroll-margin-inline: initial; scroll-padding-block: initial; scroll-padding: initial; scroll-padding-inline: initial; scroll-snap-align: initial; scroll-snap-stop: initial; scroll-snap-type: initial; shape-image-threshold: initial; shape-margin: initial; shape-outside: initial; shape-rendering: initial; size: initial; speak: initial; stop-color: initial; stop-opacity: initial; stroke: initial; stroke-dasharray: initial; stroke-dashoffset: initial; stroke-linecap: initial; stroke-linejoin: initial; stroke-miterlimit: initial; stroke-opacity: initial; stroke-width: initial; tab-size: initial; table-layout: initial; text-align: initial; text-align-last: initial; text-anchor: initial; text-combine-upright: initial; text-decoration-line: initial; text-decoration-skip-ink: initial; text-indent: initial; text-overflow: initial; text-shadow: initial; text-size-adjust: inherit; text-transform: initial; text-underline-position: initial; touch-action: initial; transform: initial; transform-box: initial; transform-origin: initial; transform-style: initial; transition: initial; user-select: initial; vector-effect: initial; vertical-align: initial; visibility: initial; border-spacing: initial; -webkit-border-image: initial; -webkit-box-align: initial; -webkit-box-decoration-break: initial; -webkit-box-direction: initial; -webkit-box-flex: initial; -webkit-box-ordinal-group: initial; -webkit-box-orient: initial; -webkit-box-pack: initial; -webkit-box-reflect: initial; -webkit-highlight: initial; -webkit-hyphenate-character: initial; -webkit-line-break: initial; -webkit-line-clamp: initial; -webkit-mask-box-image: initial; -webkit-mask: initial; -webkit-mask-composite: initial; -webkit-perspective-origin-x: initial; -webkit-perspective-origin-y: initial; -webkit-print-color-adjust: initial; -webkit-rtl-ordering: initial; -webkit-ruby-position: initial; -webkit-tap-highlight-color: initial; -webkit-text-combine: initial; -webkit-text-decorations-in-effect: initial; -webkit-text-emphasis: initial; -webkit-text-emphasis-position: initial; -webkit-text-fill-color: initial; -webkit-text-security: initial; -webkit-text-stroke: initial; -webkit-transform-origin-x: initial; -webkit-transform-origin-y: initial; -webkit-transform-origin-z: initial; -webkit-user-drag: initial; -webkit-user-modify: initial; white-space: initial; widows: initial; width: initial; will-change: initial; word-break: initial; word-spacing: initial; x: initial; y: initial; z-index: initial; box-sizing: border-box !important; overflow-wrap: break-word !important;">
 
中财讯集团
 
 
,赞12
↑南京↑

《财务BP:融入业务创造价值》

感兴趣的小伙伴看看我们的课表

可私信回复【4月课表】联系小编~
前10名更有惊喜价格
↓ ↓ 

图片

图片

收录于合集 #支付宝
 8
上一篇个人微信支付宝收款被查了!2023年个人收款高于这个数要小心了!
阅读 1127
中财讯集团
 
免责声明:
本网站部分内容来源于合作媒体、企业机构、网友提供和互联网的公开资料等,仅供参考。本网站对站内所有资讯的内容、观点保持中立,不对内容的准确性、可靠性或完整性提供任何明示或暗示的保证。如果有侵权等问题,请及时联系我们,我们将在收到通知后第一时间妥善处理该部分内容。

版权所有:辽宁永信会计师事务所有限责任公司 备案号:辽ICP备88888888号-1

沈阳网站建设:思勤传媒提供全程网络策划