No.

Tax Category

Risk

Description

Industry

1

Land Value Increment Tax

Tax rate & amount

Not declare and prepay Land Value Increment Tax according to the type of real estate and tax rate in presale.

Real estate industry

2

Taxation object

Not declare and pay tax for employee welfare, reward, investment, distribution to shareholders/investors and in exchange for non-monetary assets with own products of real estate enterprises.

3

Tax basis

Tax basis of VAT is not in accordance with that of Land Value Increment Tax.

4

Taxation object

Fail to proceed final settlement of Land Value Increment Tax when meet liquidation terms.

5

Taxation object

Real estate enterprises not declare and pay Land Value Increment Tax in investment and joint venture with commercial houses built by themselves.

6

Taxation object

Not pay Land Value Increment Tax in transfer of state-owned land use right, above-ground building and their attachments without obtaining land use certificate.

7

Tax basis

The transaction price is obviously low without justified reasons in transfer of land ownership, leading to declare and pay less Land Value Increment Tax.

8

Deed Tax

Taxation object

Land use right which obtained by allocation is re-transferred whereas not pay the corresponding deed tax for the supplementary land grant price and other grant expenses.

All industries

17

Stamp Duty

Tax basis

Not pay Stamp Duty for frame contract without transaction amount, and not pay Stamp Duty when the final settlement of the contract is made afterwards.

All industries

18

Urban Land Use Tax

Tax basis

The taxable area of declared urban land is less than the registered area, or the land area changed but not reported timely, resulting in the wrong declaration of Urban Land Use Tax.

19

Taxation object

Enterprise has taxable urban land and duty-free land at the same time but the boundary is mixed up, resulting in the wrong declaration of Urban Land Use Tax.

20

Approval of tax reduction or exemption

Enterprises who apply for the preferential tax deduction or exemption for Urban Land Use Tax fail to get approval as required but only calculated and pay less tax themselves.

21

Taxation location

Not report tax source information of cross-district land, resulting in the omission of Urban Land Use Tax.

22

Vehicle and Vessel Tax

Taxation object

Not declare and pay Vehicle and Vessel Tax for trailers and other vehicles that no need to pay Mandatory Liability Insurance.

Transportation industry

23

Taxation object

The holding party not declare and pay Vehicle and Vessel Tax during the period that the vehicle and vessel are used for debt repayment.

All industries

24

Resource Tax

Taxation object

Not declare Resource tax for mining or production of energy minerals, metal minerals, non-metallic minerals and salt.

Industries develop taxable products of Resource Tax

25

Vehicle Purchase Tax

Taxation object

Not declare Vehicle Purchase Tax within 60 days after the tax exemption conditions disappear due to vehicle transfer, change of use or other reasons.

All industries

26

Disabled Employment Security Fund

Taxation object

Not declare and pay Disabled Employment Security Fund. From 1 January 2020, employer shall pay 50% of payable fees within 3 years if the disabled employment rate is more than 1%(inclusive) but less than 1.5%,; Employer shall pay 90% of payable fees within 3 years if the disabled employment rate is less than 1%.

27

Taxation object

The reported IIT information of employee number and gross salary is not in accordance with that of Disabled Employment Security Fund.