If a company inadvertently underpays its sales and use taxes, 这是一个很好的机会，国家和/或地方税收部门将发现错误和征收. Ah, 但, when it’s the other way around, and a company has inadvertently paid too much tax, a reverse audit may be the only way to catch the error. And, that nifty reverse audit can mean thousands of dollars in refunds.
Manage your Sales and Use 税 Burden with a Reverse 审计
销售和使用税“反向审计”可以帮助您最大限度地提高免税和激励措施. While similar to a taxing jurisdiction’s audit, 反向审计的目的是查明并追回向供应商或直接支付给税务当局的多缴税款. 由政府税务辖区执行的销售和使用税务审计是专门为识别和评估少缴税款而设计的.
传统意义上的内部审计可能无法发现这些代价高昂的税务错误, as that type of audit tends to focus on a company’s policies, 程序, 和预算. 一个反向的审计, completed by a professional services firm, 梳理与公司供应商的数千甚至数百万笔交易.
Ten industries frequently overpay sales and use taxes《明升体育app下载》援引芝加哥一家税务和咨询公司的研究报道称. 这些都是制造业, 工程/研究, 和发展, 生物技术, 打印/出版, 技术, 电信, 金融服务, 保险, 医疗保健, 和药品.
一些公司没有专门负责审核交易的税务部门. 应付账款部门的营业额或供应商的变更也会造成这个问题. 的确，大多数公司都没有完成劳动密集型工作所需的人员.
| 例子: 一个制造业客户正在接受州审计，审计员试图评估超过400美元的税收,000. 在LBMC的帮助下, 审计员减少了评估，然后进行了反向审计，发现该公司有 overpaid almost $900,000 extra in taxes. 该公司最终 received a net refund of over $500,000.
A company that paid taxes on computers, 办公用品, 软件, 每月向供应商支付建筑维护费用和更多费用，但也向税务局支付相同的交易费用. In essence, the company inadvertently paid taxes twice on some things — once to the vendor and once to the state. 一个反向的审计 on four years of transactions resulted in nearly a $1 million tax refund to the company. |
据一位 article in the Journal of Accountancy在美国，政策和程序审查是解决销售和使用税收风险的一种工具.
“应该将州和地方销售税和使用税构成的风险与其他商业风险同等看待, e.g., product liability, theft and casualty,” the article notes.
反向审计过程可以从与公司税务专业人员的会面开始, 比如经理, 资本资产协调员和其他熟悉税务报告和应付帐款文件的员工.
Once an overpayment is found, the next step should be to educate the company so it won’t happen again.
Why Perform a Reverse 审计?
LBMC试图教育明升体育app下载客户，告诉他们什么时候应该交税，什么时候不应该交税. We work with the client to stop the bleeding.
- Sales and Use tax laws are different in every state and continually changing.
- 税务机关进行的销售/使用税务审计是“片面的”，几乎没有考虑到不正确的多缴税款.
- Uncover costly mistakes made by vendors or within accounting systems; recover that capital and put it to work for you.
- Stop and/or minimize loss of recovery opportunities via statutes of limitations.
为什么LBMC?
- SALT专业知识:在美国税收部门有超过45年的税收实践经验.
- SALT专业知识:专注于州和地方税收实践，在州和地方税收方面拥有超过100年的集体经验.
- SALT专长:完成所有流程的性能和管理，从开始到结束.
- Value Proposition: Client has final approval of any and all filings.
- 价值主张:在大多数情况下，LBMC在成功收费的基础上执行服务. LBMC does not get paid until you get paid!
Reverse 审计s Can Help Find Work Opportunity 税 学分
另一种类型的反向审计可以帮助公司找到他们可能错过的工作机会税收抵免. A company hiring from certain groups — including food stamp recipients, qualified disabled or unemployed veterans, 合格的刑满释放, 长期失业者, Empowerment Zone residents and more — may be eligible for the credit. 这些是在州一级分配的联邦税收抵免，从2美元不等,400 to $9,600 depending on the group.
- 发现和申请这些积分需要时间，需要深入挖掘员工的历史地址, ethnicity and unemployment records.
- Documentation of credits is very tedious and labor intensive. Most companies do not have the staff to perform a WOTC review.
工作机会税收抵免通过减少公司对合格员工的责任，为田纳西州企业在与员工相关的税收上节省了数千美元. 田纳西州劳动和劳动力发展部门(TDLWD)估计的平均值, 10-15% of all new employees may qualify for a tax credit.
正如TDLWD专员Burns Phillips解释的那样，这个项目对雇主和雇员都有帮助. “工作机会税收抵免为田纳西州雇主提供的资金数额对公司的财务状况有巨大的好处, 同时帮助那些努力寻找有意义工作的人,菲利普斯说:“.
世贸组织为雇佣合格员工的雇主提供联邦税收优惠. 一个公司可以收到 $1,500 – $9,600 per approved employee in tax credits.
Here’s how it breaks down:
- Long-Term Unemployed – $2,400
- Veterans – $2,400 – $9,600
- Food Stamp (SNAP) Recipients – $2,400
- 刑满释放- 2400美元
- Vocational Rehabilitation – $2,400
- Supplemental Security Income (SSI) Recipients – $2,400
- Temporary Assi8stance to Needy Families (TANF) Recipients – $2,400 – $9,600
税务专家可以提供更多的信息或回答针对你公司的问题. 如果你有兴趣了解你的公司是否可以通过反向审计来省钱, LBMC将, 在许多情况下, conduct a reverse audit at no additional cost to the company. A fee is collected only after an overpayment has been identified and realized.