For discovery of fever total sales inspected by tax authorities, which year should be included:-

B is a company founded in 2011 as a small-scale tax-payer, It mainly engaged in parts of auto-mobile sales. In March this year, during the inspection by the tax authorities, it is found that the company in October 2011, it issued a number of product sales revenue which was not recorded and it was resulting in fewer total taxable sales of 150,000, according to the law, the then made should charge back for taxes and late fees and impose fine upon the decision is made. The said amount was in April and the company declared and paid storage. The company qualifies for the ordinary tax-payer. So for the money of this amount $150,000, if it want to check up the sales record in annual taxable sales, how to determine whether which one is the standard ?


According to "State Administration of Taxation”, it clearly states in “The VAT Ordinary Tax-payer Qualification Recognition Approach”, several articles deal with the views of the notice "( Guo Shui Han [ 2010 ] No. 139 ) which provides: the annual taxable sales, it includes sales tax returns, inspection check up sales, adjusted sales tax assessment, the tax authorities on behalf of ticket sales and duty-free sales; inspectors check up sales and sales tax assessment adjustments are included in the reporting month check up, sales tax is not included in the tax section belongs on sales.

Company B, after checking the sales which occurred in October 2011, but the corresponding check up tax returns in April this year is in storage, and therefore, when calculating of the annual taxable sales, the $150,000 should be included in April this year as monthly taxable sales.