您是否以现金获得大部分的业务收入？如果是这样，您可能是一项现金密集型业务，这可能会使您受到更大的IRS审查。为什么？因为现金交易不会留下纸条。因此，如果您经营现金密集型业务，则需要保留详细的记录。

Read on to learn the cash-intensive business definition, common examples, and the IRS cash-intensive audit process.

什么是现金密集型业务？

According to the IRS, a cash-intensive company “…receives a significant amount of receipts in cash.” So if you’re a business that handles a high volume of small-dollar transactions, you might be cash intensive. And if you are, you likely use a现金抽屉，或者注册，存储货币，记录交易并平衡您的直到。

Cash-intensive business examples include:

• Restaurants
• 杂货店或便利店
• Retail businesses
• 停车场
• Vending machines
• Contract workers who receive payment in cash (e.g., construction or trucking)

请记住，上述现金密集型业务清单并不是全包。

尽管企业也可以接受借记卡或信用卡，但mobile wallet, or check payments, cash-intensive companies see high amounts of cash transactions.

有什么问题？

Receiving payments in cash can make it easier for individuals and businesses to engage in two forms of illegal activity:

1. 未报告收入
2. 洗钱

未报告收入

由于缺乏纸质踪迹，一些现金业务未能向美国国税局报告所有交易。

To get away with this, some companies may misappropriate funds by pocketing cash before recording it, stealing money after recording it, or creating fraudulent disbursements.

未报告收入的红旗包括：

• A company that is still in business despite repeated annual losses
• Individuals who maintain a cost of living that’s higher than reported income
• 企业的毛利率与行业平均水平之间有重大差异

洗钱

经营现金业务还可以使公司更容易从事洗钱。洗钱（这是违法的！）是有人将钱从犯罪活动中伪装成来自合法来源的资金。

例如，犯罪分子可以使用其现金密集型餐厅作为非法活动的阵线。如何？他们可以使餐厅实际上是从非法活动中获得的大量现金付款。

红旗of cash-intensive business money laundering include:

• 与该地区其他类似业务相比，现金收入高于正常现金（洗钱）
• 更频繁的交易

IRS cash-intensive business audit process

美国国税局提供了现金密集的业务审计指南，因此企业可以了解审计过程的状况。

During a cash-intensive business audit, the IRS conducts a detailed interview, analysis, and evaluation.

除其他过程外，美国国税局：

• 采访个人或企业，以获取整体财务状况，对运营的理解和记录保存实践的概述
• 找出个人或企业如何处理传入和即将发出的现金
• 询问个人或企业可以访问的现金对接
• 询问混合业务和个人帐户
• 请求详细的财务信息，包括贷款，应付账款和股票持股
• 使用分析测试来确定个人或业务是否准确报告收入
• 参观业务以了解其运作方式（并记录每个步骤）
• 将巡回演出当天的收银机录像带与审计期进行比较
• 评估个人或企业的内部控制
• 和解报告的纳税申报表收入到书籍和记录
• Tests the income recorded in accounting books by tying in the original documents (e.g., invoice)
• 分析银行帐户，业务比率和电子商务活动
• 评估事实和发现以证实或反驳个人或企业的主张

Additionally, the IRS has cash-intensive audit guide chapters for specific industries, including beauty shops, car washes, and convenience stores.

For more information on cash-intensive business audits, consult the IRS’Audit Techniques Guide (ATG)。

How to stay compliant

无论您是否经营现金密集型业务，都需要保留最新，准确的会计记录。

CMO兼共同所有人Stephen LightNolah Mattress，建议：

Cash-intensive任何规模的企业可以保持意图dy for an IRS audit by being diligent about internal controls, such as making sure more than one person is taking care of financial bookkeeping; more eyes equals less opportunity for mistakes. Recordkeeping is far more difficult for cash-intensive businesses, but establishing internal controls early—making use of accounting software helps lessen the load—can save businesses from having to give endless oral testimony should the IRS choose to audit.”

为了使您的现金密集型业务符合现金密集型业务并在IRS审核时做好准备，您应该：

• 记录每个交易（即日期，金额以及项目或服务）
• Stick to your会计方法（例如，现金基础，改良现金基础或应计会计）
• Use a cash drawer and balance it every day or after every shift
• File表格8300如果客户在一笔交易或两次或多个相关交易中支付超过10,000美元的现金
• 单独的个人和企业基金（例如，开设一个单独的商业银行帐户）
• 挂在记录上，包括：
  • Cash receipts
  • 客户收据的副本
  • Bank and credit card statements
  • Invoices
  • Bills
  • 纳税申报表
  • 表格W-2、1099-MISC和1099-NEC

When in doubt, retain the record. Consider keeping digital records to stay organized and secure. And to streamline your accounting responsibilities, sign up forvwin055 。

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