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/> <br /> 行业内承担实际运输服务的主要是个体运输户，其购置的燃油费、路桥通行费、维修费、保险费等进项成本，<br /> 难以通过开具足额的销项票把税负传递给下游物流企业，使得企业进项抵扣不足。<br /> <br /> 这就导致某些企业在没有真实业务的前提下，通过虚构业务合同、“公户”转账“私户”回流等方式，取得虚开发票，多列支成本、虚假抵扣税款。<br /> <br /> 不仅仅是接受他人为自己“虚开”，个别企业在利益的驱使下，对开票的金额和数量不进行核实， “给钱”就开，严重扰乱了正常的经济秩序。<br /> <br /> 企业“虚开”行为，给国家的税款造成了重大的损失，一旦被税务机关查实，不仅会面临“黑名单”和“联合惩戒”，同时还要补缴税款和罚款，严重的会面临刑责。<br /> <br /> <img alt="虚开增值税发票现象严重" src="/uploads/allimg/231115/1-2311151A114V5.png" style="width: 600px; height: 373px;" /><br /> <br /> <strong>02</strong><strong>虚抵、多抵进项税</strong><br /> <strong>进</strong>项不足、税负高是行业内普遍现象。<br /> <br /> 物流企业的进项结构主要包括燃油、购买运输工具、维修保养、场地租赁等，但是这些方面往往难以取得增值税专用发票，<br /> 尤其是与个体司机或散户车队合作的运输费用，缺少合规发票。为解决上述问题，个别企业开始在油卡和运营模式上“做文章”，<br /> 殊不知，这些操作也增加了企业潜在的税收风险。<br /> <br /> 01<br /> 油卡抵运费涉及的<br /> 虚抵进项税的合规风险<br /> <br /> 行业内存在一种“潜规则”现象，许多物流企业会采购大量油卡，在同个体司机结算时，将部分运输费用折算成油卡。<br /> 企业通过这种方式既解决了进项税抵扣的问题，同时这些油卡发票还可以作为企业所得税的税前扣除凭证，降低了企业的运营负担。<br /> <br /> 从商业模式角度来看，物流企业通过购买油卡抵扣进项和作为成本进行税前列支的行为是没有问题的，但是将油卡给司机抵运费又未视同销售确认收入，<br /> 这就违反了税法的规定，存在巨大的风险隐患，轻则被税局查实后要求增值税进项转出，同时补缴增值税和企业所得税，<br /> 重则按照虚开增值税专用发票行为处理处罚，甚至面临着刑事责任。<br /> <br /> <img alt="物流企业虚开发票的情况很多" src="/uploads/allimg/231115/1-2311151A241453.png" style="width: 483px; height: 322px;" /><br /> <br /> <strong>02</strong><br /> 汽车挂靠涉及的<br /> 虚抵进项税的合规风险<br /> <br /> 在采用“挂靠”模式经营的个别物流企业中，物流企业将个体司机购买的车辆的发票作为进项抵扣和成本费用进行列支。<br /> 由于双方签订了“挂靠”协议，这些车辆产生的运营收入都由个体司机收取，并没有在物流企业确认。<br /> <br /> 此种行为存在着骗抵税的风险，若被税务机关查实，不仅需要补交税款和滞纳金，同时还要支付这些个体司机的运输劳务费，另外补充代扣代缴个税。<br /> <br /> 3没有区分简易计税和一般计税业务，多抵进项税的合规风险<br /> <br /> 物流企业在日常经营活动时，既会涉及简易计税业务，又会涉及一般计税业务。<br /> <br /> 《营业税改征增值税试点实施办法》（财税〔2016〕36号附件1）第二十七条规定，用于简易计税方法计税项目的进项税额不得从销项税额中抵扣。<br /> <br /> 然而个别并未对简易计税业务和一般计税业务的税额进行合理划分，存在多抵扣进项税的风险。此种行为，很有可能会被认定为恶意抵扣税款，<br /> 不仅需要补交相应的税款和滞纳金，同时会面临偷税数额一倍以上五倍以下的罚款。<br /> 企业虚抵、多抵进项税的行为，虽然降低了企业的税负，但是被税务机关行政处罚的风险会大大增加，<br /> 一旦被处罚不仅对企业的日常经营活动产生影响，同时企业的信用也会受到损害，进而影响未来的收益和合作关系。<br /> <strong>03</strong><strong>偷逃税款</strong><br /> <br /> 税负高、进项不足；企业管理者缺乏税收风险意识；企业税收内控体制不健全；外部监督滞后性等因素，导致企业存在偷逃税款的现象。<br /> 偷逃税款的方式也是“五花八门”，常见的方式有以下几点：<br /> ① 私户收款隐匿收入<br /> <br /> 许多企业为了避免缴纳企业所得税，使用个人账户、微信、支付宝等账户进行收款，不列入账簿，逃避税务机关和金融部门的监管，<br /> 在向税务机关进行申报纳税时隐瞒此部分收入，此行为属于不列、少列收入进行虚假纳税申报的偷税行为。<br /> <br /> ② 未开票收入不入账<br /> <br /> 《中华人民共和国增值税暂行条例》第六条：销售额为纳税人销售货物或者应税劳务向购买方收取的全部价款和价外费用，<br /> 但是不包括收取的销项税额。销售额以人民币计算。纳税人以人民币以外的货币结算销售额的，应当折合人民币计算。<br /> <br /> 从上述内容看，无论是否开票，只要发生的销售行为、确认销售收入，均应当申报纳税。对于未开票销售收入，如果公司未申报纳税，<br /> 一旦经税务机关查证属实，则将认定其少列或不列收入，同样属于偷税行为。<br /> <br /> ③ 签订阴阳合同虚假申报<br /> <br /> 签订“阴阳合同”偷税也经常发生在物流企业中。对于应税行为，通过签订“阴阳合同”隐藏真实的交易金额，在向税务机关申报时使用虚假数据逃避缴纳税款。<br /> 此种行为属于《税收征管法》中所规定的进行虚假纳税申报的偷税行为。<br /> <br /> ④ 关联交易、<a href="https://www.shuangqian.net/fwfw/gszc/">税收优惠</a>政策避税<br /> <br /> 物流企业通过关联交易的模式，将利润进行转移，达到少缴税款的目的。<br /> </div> </div> </div> </div> </section>  {dede:include filename="left.htm"/} </div> </section>  <section class="page-menu" skinobjectzone="menu_3937"> <div class="page-menu-title"> <h3>{de新闻中心3> </div> <div 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