Cinema tax-related risk analysis method and device

Abstract

The invention relates to the field of enterprise taxation, and particularly provides a cinema tax-related risk analysis method and device, and the method comprises the following steps: S1, enabling the real-time box office income to be greater than the actual declaration movie projection sales income; s2, the catering income is not declarated truthfully; s3, the advertisement revenue is not declarated truthfully; s4, rarely paying cultural cause construction fees and house and soil taxes; s5, enterprise income tax long-term loss or value-added tax negative rate is low; s6, the input tax amount of the simple tax calculation project is insufficient; s7, the non-invoicing income declaration proportion is too low; and S8, the ticket receiving rate is too low and capital is abundant, but there is a large amount of interest. Compared with the prior art, the method can provide a scientific and reasonable judgment basis for judging whether cinema enterprises have tax risks or not.

Description

Technical Field

[0001] The present invention relates to the field of enterprise taxation, and specifically provides a method and device for analyzing the tax-related risks of cinemas. Background Art

[0002] In the process of film production and distribution, there are many stakeholders involved, each with different roles and responsibilities. Generally speaking, the investor of a film is responsible for financing the production of the film and bearing the risks and rewards during the production process. The producer is responsible for the production and management of the film, including management work in aspects such as material selection, director, actors, shooting, and post-production. The distributor is responsible for promoting the completed film to the market, including business in aspects such as publicity, marketing, and distribution. The cinema chain is the playback platform for films, responsible for screening films to the audience, and the cinema is the institution that finally provides viewing services to the audience. The above-mentioned entities respectively confirm the box office revenue of each party according to the sharing ratio, and the box office sharing ratio is generally determined according to factors such as the investment scale of the film and market expectations. In China, the box office sharing ratio is usually: the film producer accounts for 30%-40%, the distributor accounts for 5%-10%, the cinema chain accounts for 5%-10%, and the cinema accounts for 50%-60%. Therefore, the box office revenue is still in major cinemas, and because it involves box office sharing, the box office revenue statistics on the Internet are generally accurate and credible.

[0003] Regarding the main tax-related risks and means of cinemas, through the box office revenue information, seats, screening hall information of each cinema publicly available on the Internet, the taxpayer declaration information in the tax system, and the information on invoices issued and obtained, the overall tax compliance situation of cinemas is judged, and tax-related risk analysis is carried out on multiple taxes such as value-added tax, income tax, cultural undertakings construction fee, and real estate and land taxes. Summary of the Invention

[0004] The present invention aims at the deficiencies of the above-mentioned existing technologies and provides a practical method for analyzing the tax-related risks of cinemas.

[0005] A further technical task of the present invention is to provide a cinema tax-related risk analysis device with reasonable design, safety and applicability.

[0006] The technical solution adopted by the present invention to solve its technical problems is as follows:

[0007] A method for analyzing the tax-related risks of cinemas has the following steps:

[0008] S1. The real-time box office revenue is greater than the actually declared film screening sales revenue;

[0009] S2. The catering revenue is not declared truthfully;

[0010] S3. The advertising revenue is not declared truthfully;

[0011] S4. Underpayment of the cultural undertakings construction fee, housing property tax and land use tax;

[0012] S5. Long-term losses in enterprise income tax or extremely low value-added tax burden rate;

[0013] S6. Insufficient transfer-out of input tax for simple tax calculation items;

[0014] S7. Too low proportion of unissued invoice income declared;

[0015] S8. Too low invoice receipt rate, sufficient funds, but there are large amounts of interest expenditures.

[0016] Furthermore, in step S1, the box office data of APPs in the Internet can query the annual, monthly, daily and real-time ticket sales situations of cinemas across the country, and can be compared with the taxpayer's declared data. If there are large differences, there is a risk of underreporting movie ticket income;

[0017] Index formula: Difference = Annual Internet box office income - (Sales amount at 3% levy rate + Annual sales amount at 6% tax rate),

[0018] If the difference is greater than 300,000, the index score is 10 points; if the difference is greater than 800,000, the index score is 20 points; if the difference is greater than 1.5 million, the index score is 30 points.

[0019] Furthermore, in step S2, the number of moviegoers should be directly proportional to the sales revenue of retail items. That is, the more moviegoers there are, the more revenue from selling snacks and beverages. If the taxpayer sells a large number of movie tickets but has no catering sales revenue or the proportion is too small, there is a risk of underreporting catering income;

[0020] Index formula: Proportion = Sales amount at 13% tax rate in Appendix 1 of the annual value-added tax general taxpayer's tax return form / Annual value-added tax sales amount * 100%;

[0021] If the proportion is less than 3%, the index score is 10 points; if there is no retail or beverage sales revenue at all, the index score is 20 points.

[0022] Furthermore, in step S3, advertisements are played before the screening of movies in cinemas. The better the business of the cinema, the more advertisers there will be. Therefore, the advertising income should be directly proportional to the box office income. If the taxpayer does not declare the relevant advertising income or the proportion is too low, there is a risk of underreporting advertising income;

[0023] Index formula: Proportion = Sales amount at 6% tax rate in Appendix 1 of the annual value-added tax general taxpayer's tax return form / Annual value-added tax sales amount * 100%;

[0024] If the proportion is less than 5%, the index score is 10 points; if there is no advertising income at all, the index score is 20 points.

[0025] Further, in step S4, when the cinema obtains advertising revenue, it should declare and pay the cultural undertakings construction fee. If the taxpayer has declared advertising revenue but not declared the cultural undertakings construction fee, there is a risk of underpaying the cultural undertakings construction fee.

[0026] Index formula: Proportion = Taxable basis of annual cultural undertakings construction fee / Annual box office revenue * 100%;

[0027] If the proportion is less than 5%, the index score is 10 points.

[0028] The cinema requires a relatively large business premises, usually leased. However, if it is self-owned property, it should pay real estate tax and land use tax. If the taxpayer neither obtains a house rental invoice nor has information on the declaration and payment of real estate tax and land use tax, there is a risk.

[0029] Index formula: Index element 1 = Amount of house rental invoices obtained last year; Index element 2 = Taxable basis of annual real estate tax declaration last year.

[0030] The index score is 10 points.

[0031] Further, in step S5, if the enterprise has long-term losses but does not go bankrupt and the value-added tax burden rate is extremely low, there is a risk of obtaining false invoices and artificially adjusting profits.

[0032] Index formula: Loss years = Number of years in the recent 5 years when the taxable income is less than 0.

[0033] Value-added tax burden rate = Tax payable in the general taxpayer's value-added tax return form for the whole of the previous year / Sales amount at applicable tax rate * 100%.

[0034] The index score is 15 points.

[0035] Further, in step S6, the film projection service applies the simplified method. The cinema uses a 3% simplified tax calculation, but the input tax amount of the relevant value-added tax special invoices obtained from film projection should be transferred out as input tax. There is a risk that some cinemas do not transfer out all as required.

[0036] Index formula:

[0037] Proportion 1 = Annual sales amount under the simplified method / Annual value-added tax sales amount * 100%;

[0038] Proportion 2 = Annual amount of input tax transferred out / Total annual input tax amount * 100%;

[0039] The index score is 10 points.

[0040] Further, in step S7, individuals watching movies generally do not require invoices for movie viewing and snacks and beverages. Therefore, the cinema should have a certain proportion of non-invoiced income. If the proportion of non-invoiced income is too low, there is a risk of underreporting income.

[0041] Index formula: Proportion = Annual unissued income / Annual sales income * 100%;

[0042] The index score is 10 points.

[0043] Furthermore, in step S8, when the ratio of cost to income is too large and the amount of various invoices obtained is small, there is a behavior of falsely listing labor costs using employee salaries or there is a situation of entering non - official receipts into the accounts;

[0044] Index formula:

[0045] Ratio 1 = Operating cost ÷ Operating income * 100%;

[0046] Ratio 2 = Total amount of various invoices obtained ÷ Operating cost * 100%;

[0047] The index score is 15 points;

[0048] When the taxpayer's monetary funds are long - term abundant, but there is a large amount of interest expenditure, there is a situation of transferring operating profits. Especially when the borrowing object is an individual or a shareholder, the risk is particularly obvious;

[0049] Index formula:

[0050] Monthly average monetary funds = Total of the ending balances of monetary funds in each quarter in the previous year's balance sheet / Number of records;

[0051] The index score is 5 points.

[0052] A tax - related risk analysis device for a cinema, comprising: at least one memory and at least one processor;

[0053] The at least one memory is used for storing machine - readable programs;

[0054] The at least one processor is used for calling the machine - readable program to execute a tax - related risk analysis method for a cinema.

[0055] Compared with the prior art, a tax - related risk analysis method and device for a cinema of the present invention has the following prominent beneficial effects:

[0056] The present invention provides an accurate method for judging and identifying whether a cinema enterprise has tax - related risk problems, provides judgment thresholds and score weights for whether there are problems with various risk indicators of a cinema enterprise, and provides a scientific and reasonable judgment basis for whether a cinema enterprise has tax - related risks. Brief Description of the Drawings

[0057] To more clearly illustrate the technical solutions in the embodiments of the present invention or the prior art, the following will briefly introduce the accompanying drawings required for the description of the embodiments or the prior art. Obviously, the accompanying drawings in the following description are some embodiments of the present invention. For those of ordinary skill in the art, without creative efforts, other accompanying drawings can also be obtained based on these drawings.

[0058] Appendix Figure 1 is a schematic flow chart of a method for analyzing the tax-related risks of a cinema. Specific implementation manners

[0059] To enable those skilled in the art of this technology to better understand the solution of the present invention, the following will further elaborate on the present invention in combination with specific implementation manners. Obviously, the described embodiments are only some embodiments of the present invention, rather than all embodiments. Based on the embodiments of the present invention, all other embodiments obtained by those of ordinary skill in the art without creative efforts belong to the scope protected by the present invention.

[0060] The following gives a best embodiment:

[0061] As Figure 1 shown, a method for analyzing the tax-related risks of a cinema in this embodiment has the following steps:

[0062] S1. The real-time box office revenue is greater than the actually declared sales revenue of movie screenings;

[0063] The box office data of the APP in the Internet can query the annual, monthly, daily, and real-time ticket sales situations of cinemas across the country, and can be compared with the data declared by taxpayers. If the difference is large, there is a risk of under-reporting movie ticket revenue;

[0064] Index formula: Difference = Annual Internet box office revenue - (Sales amount at a 3% levy rate + Annual sales amount at a 6% tax rate), Index threshold: The difference is greater than 300,000.

[0065] If the difference is greater than 300,000, the index score is 10 points; if the difference is greater than 800,000, the index score is 20 points; if the difference is greater than 1,500,000, the index score is 30 points.

[0066] S2. The catering revenue is not reported truthfully;

[0067] The number of moviegoers and the retail sales revenue should be proportional, that is, the more moviegoers, the more revenue from selling snacks and beverages. If the taxpayer sells a large number of movie tickets but has no catering sales revenue or the proportion is too small, there is a risk of not reporting the catering revenue truthfully;

[0068] Indicator formula: Proportion = Sales amount at 13% tax rate in Appendix 1 of the annual VAT general taxpayer return form / Annual VAT sales amount * 100%; Indicator threshold: Proportion is less than 3%.

[0069] If the proportion is less than 3%, the indicator score is 10 points; if there is no retail or beverage sales revenue, the indicator score is 20 points.

[0070] S3. Advertising revenue is not truthfully declared;

[0071] Advertisements are played before the screening of movies in cinemas. The better the business of the cinema, the more owners will place advertisements. Therefore, the advertising revenue should be proportional to the box office revenue. If the taxpayer does not declare the relevant advertising revenue or the proportion is too low, there is a risk that the advertising revenue is not truthfully declared;

[0072] Indicator formula: Proportion = Sales amount at 6% tax rate in Appendix 1 of the annual VAT general taxpayer return form / Annual VAT sales amount * 100%; Indicator threshold: Proportion is less than 5%.

[0073] If the proportion is less than 5%, the indicator score is 10 points; if there is no advertising revenue, the indicator score is 20 points.

[0074] S4. Underpayment of cultural undertakings construction fees and real estate and land taxes;

[0075] When a cinema obtains advertising revenue, it should declare and pay cultural undertakings construction fees. If the taxpayer has declared advertising revenue but not declared cultural undertakings construction fees, there is a risk of underpayment of cultural undertakings construction fees;

[0076] Indicator formula: Proportion = Tax basis of annual cultural undertakings construction fees / Annual box office revenue * 100%; Indicator threshold: Proportion is less than 5%.

[0077] If the proportion is less than 5%, the indicator score is 10 points;

[0078] Cinemas generally require a large business premises and usually lease them. However, if it is self-owned real estate, real estate and land taxes should be paid. If the taxpayer has neither obtained a house rental invoice nor declared and paid information on real estate and land taxes, there is a risk;

[0079] Indicator formula: Indicator element 1 = Amount of house rental invoices obtained last year; Indicator element 2 = Tax basis of property tax declared for the whole year last year; Indicator element 1 is empty or equal to 0, and indicator 2 is empty or equal to 0.

[0080] Indicator score is 10 points.

[0081] S5. Long-term losses in enterprise income tax or extremely low VAT tax burden rate;

[0082] If an enterprise has long-term losses and an extremely low VAT tax burden rate, there is a risk of obtaining false invoices and artificially adjusting profits;

[0083] Indicator formula: Loss year = the number of years in the past 5 years when the taxable income is less than 0;

[0084] Value-added tax burden rate = the payable amount on the general taxpayer's value-added tax return form for the whole previous year / sales amount at applicable tax rate * 100%; Indicator threshold: Loss year > 3 or value-added tax burden rate < 0.01.

[0085] Indicator score: 15 points.

[0086] S6. Insufficient transfer out of input tax for simple tax calculation items;

[0087] Movie screening services apply the simple method. Cinemas use 3% simple tax calculation, but the relevant value-added tax special invoices obtained from movie screenings should have the input tax transferred out. There is a risk that some cinemas do not transfer out all as required;

[0088] Indicator formula:

[0089] Ratio 1 = annual sales amount under the simple method / annual value-added tax sales amount * 100%;

[0090] Ratio 2 = annual transferred-out amount of input tax / total annual input tax * 100%;

[0091] Indicator threshold: Ratio 1 > Ratio 2 * 1.3 and annual value-added tax sales amount > 1 million.

[0092] Indicator score: 10 points.

[0093] S7. Too low proportion of unissued invoice income declared;

[0094] Individuals watching movies generally do not require invoices for movie viewing and snacks and beverages. Therefore, there should be a certain proportion of unissued invoice income for cinemas. If the proportion of unissued invoice income is too low, there is a risk of under-declaring income;

[0095] Indicator formula: Proportion = annual unissued invoice income / annual sales income * 100%;

[0096] Indicator threshold: Proportion < 10% and annual sales income > 1 million;

[0097] Indicator score: 10 points.

[0098] S8. Too low invoice receipt rate and sufficient funds, but there are relatively large amounts of interest expenditures;

[0099] When the cost-to-income ratio is too large and the amount of various invoices obtained is small, there may be behaviors of falsely listing labor costs using employee salaries or the situation of using IOU for accounting;

[0100] Indicator formula:

[0101] Ratio 1 = Operating costs ÷ Operating revenue * 100%;

[0102] Ratio 2 = Total amount of various invoices obtained ÷ Operating costs * 100%;

[0103] Index threshold: Ratio 1 is greater than 85%, and Ratio 2 is less than 70%.

[0104] Index score is 15 points;

[0105] When the taxpayer's monetary funds are long-term abundant, but there are large amounts of interest expenses, there is a situation of transferring operating profits. Especially when the borrowing object is an individual or a shareholder, the risk is particularly obvious;

[0106] Index formula:

[0107] Monthly average monetary funds = Total of the ending balances of monetary funds in each quarter in the previous year's balance sheet / Number of records;

[0108] Index threshold: Monthly monetary funds are above 5 million yuan, and annual interest expenses are above 300,000 yuan.

[0109] Index score is 5 points.

[0110] Based on the above method, a tax-related risk analysis device for a cinema in this embodiment includes: at least one memory and at least one processor;

[0111] The at least one memory is used to store machine-readable programs;

[0112] The at least one processor is used to call the machine-readable program to execute a tax-related risk analysis method for a cinema.

[0113] The above specific implementation manners are only specific cases of the present invention. The patent protection scope of the present invention includes but is not limited to the above specific implementation manners. Any technical solution that conforms to the above specific implementation manners of the present invention and any appropriate changes or replacements made by those of ordinary skill in the relevant technical field shall fall within the patent protection scope of the present invention.

[0114] Although the embodiments of the present invention have been shown and described, for those of ordinary skill in the art, it can be understood that various changes, modifications, substitutions, and variations can be made to these embodiments without departing from the principles and spirits of the present invention. The scope of the present invention is defined by the appended claims and their equivalents.

Claims

1. A method for analyzing the tax-related risks of a cinema, characterized in that, It has the following steps: S1. The real-time box office revenue is greater than the actually declared film screening sales revenue; S2. The catering revenue is not declared truthfully; S3. The advertising revenue is not declared truthfully; S4. Underpayment of the cultural undertakings construction fee and the housing and land taxes; S5. The enterprise income tax shows long-term losses or the value-added tax burden rate is extremely low; S6. The input tax transfer-out for simple tax calculation items is insufficient; S7. The declared proportion of non-invoiced revenue is too low; S8. The invoice receipt rate is too low and there is sufficient funds, but there are large amounts of interest expenditures.

2. The method for analyzing the tax-related risks of a cinema according to claim 1, wherein In step S1, the box office data of the APP on the Internet can query the annual, monthly, daily and real-time ticket sales situations of cinemas across the country, and can be compared with the taxpayer's declared data. If the difference is large, there is a risk of underreporting film ticket revenue; Index formula: Difference = Annual Internet box office revenue - (Sales amount at 3% levy rate + Annual sales amount at 6% tax rate), If the difference is greater than 300,000, the index score is 10 points; if the difference is greater than 800,000, the index score is 20 points; if the difference is greater than 1,500,000, the index score is 30 points.

3. The method for analyzing the tax-related risks of a cinema according to claim 2, characterized in that, In step S2, the number of moviegoers should be proportional to the retail sales revenue, that is, the more moviegoers there are, the more revenue from selling snacks and beverages. If the taxpayer sells a large number of movie tickets but has no catering sales revenue or the proportion is too small, there is a risk of not declaring the catering revenue truthfully; Index formula: Proportion = Sales amount at 13% tax rate in Appendix 1 of the annual VAT general taxpayer return / Annual VAT sales revenue * 100%; If the proportion is less than 3%, the index score is 10 points; if there is no retail or beverage sales revenue at all, the index score is 20 points.

4. The method for analyzing the tax-related risks of a cinema according to claim 3, wherein, In step S3, advertisements are played before the film screening in the cinema. The better the business of the cinema, the more advertisers there will be. Therefore, the advertising revenue should be proportional to the box office revenue. If the taxpayer does not declare the relevant advertising revenue or the proportion is too low, there is a risk of not declaring the advertising revenue truthfully; Index formula: Proportion = Sales amount at 6% tax rate in Appendix 1 of the annual VAT general taxpayer return / Annual VAT sales revenue * 100%; If the proportion is less than 5%, the index score is 10 points; if there is no advertising revenue at all, the index score is 20 points.

5. A method for analyzing the tax-related risks of a cinema according to claim 4, characterized in that, In step S4, when the cinema obtains advertising revenue, it should declare and pay the cultural undertakings construction fee. If the taxpayer has declared the advertising revenue but has not declared the cultural undertakings construction fee, there is a risk of underpayment of the cultural undertakings construction fee; Index formula: Proportion = Taxable basis of the annual cultural undertakings construction fee / Annual box office revenue * 100%; If the proportion is less than 5%, the index score is 10 points; The cinema generally requires a large business premises and is usually leased. However, if it is self-owned real estate, it should pay the housing and land taxes. If the taxpayer neither obtains a house rental invoice nor has information on the declaration and payment of the housing and land taxes, there is a risk; Index formula: Index element 1 = Amount of house rental invoices obtained last year; Index element 2 = Taxable basis of the annual property tax declaration last year; Index score is 10 points.

6. The method for analyzing the tax-related risks of a cinema according to claim 5, characterized in that, In step S5, if the enterprise has long-term losses but does not go bankrupt and the value-added tax burden rate is extremely low, there is a risk of obtaining false invoices and artificially adjusting profits; Index formula: Loss years = Number of years in the past 5 years when the taxable income tax amount is less than 0; Value-added tax burden rate = Total VAT payable in the general VAT taxpayer's return for the whole previous year / Turnover subject to applicable tax rate * 100%; The index score is 15 points.

7. A method for analyzing the tax-related risks of a cinema according to claim 6, characterized in that, In step S6, the movie screening service adopts the simplified method. Cinemas use the 3% simplified tax calculation method, but the relevant VAT special invoices obtained from movie screenings should have their input tax amounts transferred out. There is a risk that some cinemas may not transfer out all the input tax amounts as required; Index formula: Ratio 1 = Total sales under the simplified method for the whole year / Total VAT sales for the whole year * 100%; Ratio 2 = Total input tax amount transferred out for the whole year / Total input tax amount for the whole year * 100%; The index score is 10 points.

8. A method for analyzing the tax-related risks of a cinema, as described in claim 7, wherein In step S7, individuals watching movies generally do not request invoices for movie tickets and snacks and beverages. Therefore, there should be a certain proportion of unrecorded income in cinemas. If the proportion of unrecorded income is too low, there is a risk of underreporting income; Index formula: Ratio = Total unrecorded income for the whole year / Total sales income for the whole year * 100%; The index score is 10 points.

9. A method for analyzing the tax-related risks of a cinema, as claimed in claim 7, wherein In step S8, when the cost-to-income ratio is too large and the amount of various invoices obtained is small, there may be an act of falsely listing labor costs using employee salaries or a situation of using IOU as invoices; Index formula: Ratio 1 = Operating cost ÷ Operating income * 100%; Ratio 2 = Total amount of various invoices obtained ÷ Operating cost * 100%; The index score is 15 points; When the taxpayer's monetary funds are long-term abundant but there are large amounts of interest expenses, there may be a situation of transferring operating profits. Especially when the borrowing object is an individual or a shareholder, the risk is particularly obvious; Index formula: Monthly average monetary funds = Total of the ending balances of monetary funds in each quarter in the previous year's balance sheet / Number of records; The index score is 5 points.

10. A device for analyzing the tax-related risks of a cinema, characterized in that, Including: At least one memory and at least one processor; The at least one memory is used to store machine-readable programs; The at least one processor is used to call the machine-readable programs and execute the method described in any one of claims 1 to 9.

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