如果一家公司无意中少缴了销售税和使用税, there’s a good chance the state and/or local Department of Revenue will find the error and collect. Ah, 但, 当它反过来的时候, 一家公司在不经意间缴纳了过多的税款, 反向审计可能是捕获错误的唯一方法. 而且，这种漂亮的反向审计可能意味着数千美元的退款.

通过反向审计管理您的销售和使用税负

A sales and use tax “reverse audit” can help you maximize tax exemptions and incentives. 虽然类似于税务管辖区的审计, the purpose of a reverse audit is to identify and recover tax overpayments remitted to suppliers or paid directly to the taxing authority. A sales and use tax audit performed by a governmental taxing jurisdiction is specifically designed to identify and assess for tax underpayments.

Internal audits in the traditional sense might not catch these costly tax mistakes, 因为这种类型的审计往往侧重于公司的政策, 程序, 和预算. 逆向审计, 由专业服务公司完成, combs through thousands and sometimes millions of transactions with a company’s vendors.

10个行业经常多付销售税和使用税, according to an 会计 Today story citing a study by a Chicago tax and consulting firm. 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.

Some companies don’t have a built-out tax department, which would review transactions. Turnover in accounts payable departments or a change of vendor can also create the problem. Truly, most companies don’t have the personnel needed to complete the labor-intensive work.

例子: A manufacturing client was under a state audit and the auditor had attempted to assess taxes of over $400,000. 在LBMC的帮助下, the auditor reduced the assessment then conducted a reverse audit and found the company had 多交了近90万美元的税款. 这家公司最终 收到了50多万美元的净退款.

为电脑缴税的公司, 办公用品, 软件, building maintenance and more each month to its vendors 但 also paid the Department of Revenue on the same transactions.  本质上，公司无心 有些东西上了两次税 一次给供应商，一次给国家. 对四年交易的反向审计 给公司退税近100万美元.

根据… 这篇文章发表在《明升体育app下载》上, a policy and 程序 review is one tool to address the sales and use tax risk.

“The risk posed by state and local sales and use taxes should be viewed in the same manner as other business risks, e.g.，产品责任，盗窃和伤亡，”文章指出.

The reverse audit process may start with a meeting with a company’s tax professionals, 比如经理, capital asset coordinator and other employees familiar with tax reports and accounts payable files.

一旦发现超额付款, 下一步应该是教育公司，这样就不会再发生这种事了.

为什么要进行反向审计?

LBMC tries to educate our clients about when they should pay tax and when they should not. 我们要帮助病人止血.

  • Sales and Use tax laws are different in every state and continually changing.
  • Sales/Use tax audits performed by taxing authorities are “one-sided” with little to no regard for tax incorrectly overpaid.
  • 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 Expertise:  Dedicated state and local tax practice with over 45 years of collective experience working for the Department of Revenue.
  • SALT Expertise:  Dedicated state and local tax practice with over 100 years of collective experience in state and local taxation.
  • SALT Expertise:  Complete performance and management of all processes, start to finish.
  • 价值主张:客户对所有文件拥有最终批准权.
  • Value Proposition:  In most cases, LBMC performs services on a success fee basis.  在你得到报酬之前，LBMC不会得到报酬!

反向审计可以帮助找到工作机会税收抵免

Another type of reverse audit can help companies find Work Opportunity 税 学分 they may have missed. 从特定群体(包括食品券领取者)中招聘的公司, 合格的伤残或失业退伍军人, 合格的刑满释放, 长期失业者, 授权区居民和更多-可能有资格获得信贷. These are federal tax credits distri但ed at the state level and ranging from $2,400 to $9,600美元，根据团体而定.

  • Discovering and claiming these credits takes time and requires digging into an employee’s history for addresses, 种族和失业记录.
  • 信用证的单据是非常繁琐和劳动密集型的. 大多数公司没有员工来执行WOTC审查.

Work Opportunity 税 学分 save Tennessee businesses thousands of dollars in employee-related taxes by reducing the company’s liability for eligible employees. The Tennessee Department of Labor and Workforce Development (TDLWD) estimates that on average, 10-15%的新员工可能有资格获得税收抵免.

As TDLWD Commissioner Burns Phillips explained, this program helps both employer and employee. “The amount of funding the Work Opportunity 税 Credit offers Tennessee employers can be of an enormous benefit to a company’s financial situation, while at the same time helping an individual who is struggling to find meaningful employment,菲利普斯说。.

The WOTC provides federal tax credit incentives to employers who hire eligible individuals. 公司可以收到 $1,500 – $9,600 每个被批准的员工的税收抵免.

它是如何分解的:

  • 长期失业者:2400美元
  • 退伍军人:2400 - 9600美元
  • 食品券接受者:2400美元
  • 前重罪犯:2400美元
  • 职业康复——2400美元
  • 补充安全收入(SSI)接受者- 2,400美元
  • Temporary Assi8stance to Needy Families (TANF) Recipients – $2,400 – $9,600

A tax expert can provide more information or answer questions specific to your company. If you’re interested in learning whether your company can save money with a reverse audit, LBMC将, 在很多情况下, 在不增加公司成本的情况下进行逆向审计. A fee is collected only after an overpayment has been identified and realized.