Worldwide: 财务违规的风险

Last Updated: 5 February 2019
Article by Emine Constantin

财务违规的风险远不止对财务和声誉造成影响,它也影响您的资源运用,最终增加营商成本。

违规所造成的风险将以不同的形式影响您的业务:轻则造成财务风险,重则构成营运挑战。一家公司根本无法在没有取得税务注册和商业执照的情况下进行营运。在巴西,如要进行进出口相关的业务,需要取得外贸操作许可证(RADAR)。简单而言,RADAR是一个授权进入巴西海关系统(SISCOMEX)的执照。有了这个系统,所有涉及外贸营运、海关、会计和所有公司的财务资料都能随时提供给予内陆税收局的审计师进行审查工作。如果没有这个执照,公司无法从事任何进出口活动。

同样地,在阿根廷,所有进口商在进口前都必须向阿根廷税务和海关局申请和审批。

违规的风险可能令您无法创造收入以及实现您公司的目标,更会带来其他后果。

金钱与名誉损失

如果您没有遵守营运所在国家的要求,您的公司有可能会面临惩罚和被罚款,特别是当本地税务局进行审计时,或您没有准时报税和纳税。对此,严重程度因个别国家而有所不同。在一些情况下,公司面临的罚款额是固定和相对较小的。然而在部分司法管辖区,罚款额可以相当于公司的部分营业额,也可能愆生其他后果,如吊销商业执照。在加拿大、哥伦比亚和智利,罚款可以相等于是应纳税额;而在厄瓜多尔,严重惩罚可至禁止公司营运。

其他的后果则较难量度,因为他们并不是财务影响,而是名誉上的损失。在一些国家,财政部会通过频繁公布的名单,列出"公开指责"公司。在一些情况下,这些在名单上的公司无法参与各种招标活动,特别是政府组织的招标活动。

另一个违规所致的隐藏代价是:纠正报税所引申的专用资源开销。这一人或团队通常需要花时间与本地税务局解释您的帐目细项,以及您一开始无法合规的原因。

违规的风险将导致您的资源受压,最终增加您的营商成本。

什么导致财务违规?

为创造盈利和拓展业务,公司会十分专注于核心营运,因此往往很容易忽略合规问题。

最常见的造成财务违规的原因是条例修订频繁,特别是在我们 金融复杂度指数所提及的高度复杂司法管辖区。执行日期与宣布日期通常十分接近。在某些情况,公司根本没有时间去适应变化,或做出必要的调整以避免违规。这也是我们为何建议寻求 本地会计与税务专家协助的原因,特别是在中国、巴西和土耳其般高度复杂的司法管辖区。本地专家具有知识和工具,能在足够的时间内做出必要的业务调整。

全球化使合规变得更艰难?

这问题的答案很大程度取决于您在哪一个司法管辖区开展业务。在这世界的某些地区,全球化使合规变得更简易,因为整个区域的税务条例统一。最好的例子是欧洲和28个欧盟成员国。另外,在一些注重企业税或预扣税的国家,增值税条例也高度一致。

然而,在欧洲以外的区域——拉丁美洲和亚太区,存在许多当地非常不同的细微差别。其中,会计和税务条例会因个别国家而异,因此,如果美国公司要在这些区域经商,要了解和遵守不同地方的本地条例将会是个挑战。

财务合规需要资源

一家公司要合规,所需的资源程度主要取决于:

  • 业务规模
  • 营运所在的司法管辖区
  • 在当地面临的复杂性

一般情况下,中小型企业并没有内部人员可以制定合规相关的措施。又或者,他们可能有一个区域资源可以进行协调和监管,但却忽略了本地指定的要求。

展望未来

企业可以预计税务条例将于2019年延续其一致性,特别是欧洲。欧盟正讨论使用单一的欧盟系统,让公司可以"一站式"计算应纳税收入和报税。另外,也有人要求在不同欧盟国家经商的公司,能更公平地分摊所得税负债。我们相信,电子报税的将继续发展,例如逐步采纳电子报税的 意大利 英国。我们都生活在一个科技时代,对于要接收报告和监督合规的税务机关而言,科技也变得越来越重要。

再者,经济合作与发展组织针对税基侵蚀和利润转移(BEPS)的条例也显著增加; 国别报告趋势将延续。全球公司的活动必须更透明,让税务局更容易了解它们的财务表现。

联系我们

TMF Group在全球遍布80多个国家的会计与税务专家能协助您减轻财务合规的负担。我们持续跟进最新的条例修订以及这些变化对您业务的影响。如此一来,您就可以专注于核心营运。

需要更多资讯? 欢迎与我们联系

了解您所在国家的金融复杂度排名

了解我们如何协助全球客户精简营运。

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