Whether or not the taxpayer can use the chargeable tax to make up the losses?
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It is common for the taxpayer that the inspector examined and found the tax arrears. If it is the turnover tax, taxpayer should pay up the tax and the belated payment. But it is a little more complicated to the income tax. If the taxpayer has the losses in previous years, can it make up the losses? And do not pay up the tax? What is the clause that should be accorded with? What kind of legal liabilities should the taxpayers bear if they didn’t pay less tax in those years?
On tax, the examined enterprise income tax will not directly lead to paying an overdue tax bill because of the rules of making up losses. So, first of all is to identify the amount and duration of the loss, then to see whether the taxpayer has been approved by the tax authorities in that year, and at last is to confirm whether the taxpayer made a false report on loss.
I. What is the false report on loss.
In annual corporate income tax report, the amount of loss that declared by the taxpayer is greater than that is calculated out according to the tax law. Usually, the taxpayers’ false losses are found during the tax inspections.
II. If the taxpayer made a false report on loss, and did not pay for taxes or not pay for taxes in full, it will be considered as tax evasion.
III. If the taxpayer made a false report on loss and caused unpaid or underpaid taxes in the loss year or at the tax-preferential period, the tax authorities should order it to correct within the time limit and impose a fine up to 50,000 yuan.