获取企业风险疑点查询结果

{
    "code": "2000",
    "reqId": "53ae198acf85fc",
    "message": "成功",
    "data": {
        "taskId": "2321345678",
        "code": "2000",
        "serviceCode": "tax-fxydcx",
        "businessStatus": "3",
        "message": "成功",
        "detail": [
            {
                "rwbt": "2",
                "fkqx": "2024-07-07",
                "jsrq": "2024-06-07",
                "zt": "1",
                "detail": {
                    "tsrq": "2024-06-08",
                    "sxqdList": [
                        {
                            "ssq": "",
                            "fk": "",
                            "znj": "",
                            "sk": "",
                            "sxmc": "",
                            "fkjg": "",
                            "sxnr": "根据《企业所得税税前扣除凭证管理办法》的规定，企业所得税税前扣除凭证应遵循真实性、合法性、关联性原则。经税务机关数据分析比对，近期你单位收受的发票存在企业所得税税前扣除异常情况，涉及发票1份，发票金额17787.61元。请你单位及时自查核实，核实结果请在30日内通过电子税务局反馈。"
                        }
                    ]
                },
                "rwbh": "8345254645635468543a567e19"
            },
            {
                "rwbt": "4",
                "fkqx": "2025-02-24",
                "jsrq": "2025-02-19",
                "zt": "2",
                "detail": {
                    "tsrq": ""
                },
                "rwbh": "053ad56fa6767d8F"
            },
            {
                "rwbt": "3",
                "fkqx": "2026-05-02",
                "jsrq": "2026-04-02",
                "zt": "2",
                "detail": {
                    "tsrq": "2026-04-02",
                    "sxqdList": [
                        {
                            "ssq": "",
                            "fk": "",
                            "znj": "",
                            "sk": "",
                            "sxmc": "企业开具发票收入大于所得税申报收入",
                            "fkjg": "",
                            "sxnr": "经税务机关数据分析比对，近期你单位存在企业所得税异常情况，涉及异常项目1项/次。请你单位及时自查核实，核实结果请在30日内通过电子税务局反馈。"
                        }
                    ]
                },
                "rwbh": "5456477686464020212463"
            },
            {
                "rwbt": "5",
                "fkqx": "2026-04-26",
                "jsrq": "2026-04-17",
                "zt": "2",
                "detail": {
                    "tsrq": "2026-04-17",
                    "sxqdList": [
                        {
                            "ssq": "2020-01-01~2025-06-30",
                            "fk": "",
                            "znj": "",
                            "sk": "",
                            "sxmc": "证券交易专项风险疑点",
                            "fkjg": "我公司证券交易相关业务均依规核算，足额缴纳各项税费，账务处理、纳税申报真实准确、合法合规，不存在少缴、漏缴税款及其他涉税风险问题。",
                            "sxnr": "该企业证券交易业务，可能存在少缴增值税、企业所得税风险。"
                        }
                    ]
                },
                "rwbh": "0626BULAS45670"
            },
            {
                "rwbt": "0",
                "fkqx": "2026-07-31",
                "jsrq": "2026-07-27",
                "zt": "2",
                "detail": {
                    "tsrq": "2026-07-27",
                    "sxqdList": [
                        {
                            "ssq": "2021-01-01~2025-12-31",
                            "fk": "",
                            "znj": "",
                            "sk": "",
                            "sxmc": "存在取得财政补贴未按规定缴纳增值税、企业所得税的风险",
                            "fkjg": "收到的政府补贴不涉及增值税，相关收入计入当期利润，因有可弥补亏损，故不涉及缴纳企业所得税。",
                            "sxnr": "存在取得财政补贴未按规定缴纳增值税、企业所得税的风险"
                        }
                    ]
                },
                "rwbh": "05456A5B454564F"
            }
        ]
    }
}